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    <title>2026 (4) TMI 1595 - CALCUTTA HIGH COURT</title>
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    <description>In a restitution supervision exercise over attached assets, the Court directed the Asset Disposal Committee to bear forensic-audit and Chartered Accountant fees incurred for SFIO assistance, while requiring the Union of India to devise a reimbursement mechanism if sale proceeds prove insufficient. It also approved transfer of WEBEL-held data, website credentials and related materials to SDMS to upgrade the ADC website and keep investor restitution running, and directed further seizure, attachment and physical possession of remaining Rose Valley assets by the Enforcement Directorate to protect recovery. The connected applications were substantially allowed, with the broader writ proceedings left pending for further report and compliance.</description>
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      <description>In a restitution supervision exercise over attached assets, the Court directed the Asset Disposal Committee to bear forensic-audit and Chartered Accountant fees incurred for SFIO assistance, while requiring the Union of India to devise a reimbursement mechanism if sale proceeds prove insufficient. It also approved transfer of WEBEL-held data, website credentials and related materials to SDMS to upgrade the ADC website and keep investor restitution running, and directed further seizure, attachment and physical possession of remaining Rose Valley assets by the Enforcement Directorate to protect recovery. The connected applications were substantially allowed, with the broader writ proceedings left pending for further report and compliance.</description>
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