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    <description>Repeated failure to furnish books, accounts, tally data, bank details and statutory records to the liquidator despite earlier directions led the Tribunal to record a prima facie view of serious non-cooperation and possible contemptuous disobedience under the insolvency framework. Partial handover of documents did not cure the outstanding default, but the Tribunal did not impose punishment at that stage. Instead, it issued notice and directed the respondents to appear personally on the next date, keeping the matter open for further consideration of coercive or penal consequences.</description>
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