https://www.taxtmi.com/caselaws?id=796654 Certified foreign judgments carry a statutory presumption of competent jurisdiction unless rebutted, and fresh adjudication under the Code of Civil Procedure is not required before interim asset-disclosure relief. The notes state that a party previously seeking to restrain enforcement of the same foreign judgment may be estopped from claiming ignorance or insisting on re-adjudication. Asset disclosure is described as procedural, intended to identify assets for potential protective measures rather than determine attachability. Retrospective disclosure and restraints on dealing with assets may be justified from the commencement of foreign proceedings where the record shows control, fund diversion, contempt findings, and non-compliance. Appellate interference with interlocutory discretion is limited absent arbitrariness, perversity, caprice, or disregard of settled principles. en-us Thu, 30 Jul 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796654 Certified foreign judgments carry a statutory presumption of competent jurisdiction unless rebutted, and fresh adjudication under the Code of Civil Procedure is not required before interim asset-disclosure relief. The notes state that a party previously seeking to restrain enforcement of the same foreign judgment may be estopped from claiming ignorance or insisting on re-adjudication. Asset disclosure is described as procedural, intended to identify assets for potential protective measures rather than determine attachability. Retrospective disclosure and restraints on dealing with assets may be justified from the commencement of foreign proceedings where the record shows control, fund diversion, contempt findings, and non-compliance. Appellate interference with interlocutory discretion is limited absent arbitrariness, perversity, caprice, or disregard of settled principles. Case-Laws Companies Law Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796654