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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

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2020 (5) TMI 565

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....res relating to subject lands and those actually belonging to company in liqn. demonstrating their physical condition, if available as of August 2019, or/and of present date. (b) Direct the Official Liquidator to place on record a report consisting complete details and list of khasra/lands (with description) where security guards were placed in August 2019 in Village Hasanpur Masoori, Khekra, Baghpat. (c) Direct the Official Liquidator to place on record seizure memo and/or other documents prepared on site or subsequently relating to subject lands in August 2019. AND/OR (d) Pass any other and further orders that this Hon'ble Court may deem fit in the facts and circumstances of the present case." 3. The applicant claims to be a title holder of lands bearing Khasra nos. 14 and 17, Village Hasanpur Masoori, Tehsil Khekra, District Baghpat, Uttar Pradesh. These lands originally constituted part of the assets of M/s JVG Finance Ltd., which is presently in liquidation and in respect of which an order of winding up has been passed by this Court in 2003. 5. The applicant claims to be in ownership of the subject lands, over which, according to h....

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.... applications are pending consideration by the Roster Bench on 09.07.2020. Ld. Counsel for the applicant has however submitted that those applications are not relevant to the disposal of the present application and that while he was not pressing the prayer for repossession of the subject lands the Official Liquidator be directed to file an affidavit on the physical status of the land. 7. Having heard Ld. Counsel for the parties and having gone through the record, this Court is of the view that such a prayer cannot be granted at this stage, when there are no specific facts asserted on affidavit by the applicant as to when and by whom was the applicant informed about alleged construction activities on the subject land and the exact nature of such construction activities. Thus, there is no occasion for directing the Official Liquidator to file an affidavit to demonstrate that the physical condition of the subject land as was in existence in August, 2019 continues to be so on date. It rather appears to this Court that the application is in the nature of a fishing expedition, to get something on record, that too on affidavit, which may be useful to the applicant in protecting h....

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....de in any manner the merits of the controversy in issue in the suit and do not, of course, put an end to it even in part. Such orders are certainly capable of being altered or varied by subsequent applications for the same relief, though normally only on proof of new facts or new situations which subsequently emerge. As they do not impinge upon the legal rights of parties to the litigation the principle of res judicata does not apply to the findings on which these orders are based, though if applications were made for relief on the same basis after the same has once been dis- posed of the court would be justified in rejecting the same as an abuse of the process, of court. There are other orders which are also interlocutory, but would fall into a different category. The difference from the ones just now referred to lies in the fact that they are not directed to maintaining the status quo or to preserve the property pending the final adjudication, but are designed to ensure the just, smooth, orderly and expeditious disposal of the suit. They are interlocutory in the sense that they do not decide any matter in issue arising in the suit, nor put an end to the litigation. The case of an....

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....d, by this Court, on the ground that such prayers could not be urged without, in the first instance, placing specific facts, on affidavit, regarding the alleged construction activities, the exact nature thereof and the manner in which the applicant obtained knowledge. It is completely impermissible, in my view, for the second application, to be preferred, with the same prayers, again suffering from the same defects, i.e., in the absence of any assertion of facts, regarding the alleged construction activities, the exact nature thereof and the manner in which the applicant obtained knowledge. Allowing such an application would amount to allowing the applicant to indulge in forum shopping, which has, from time immemorial, been deprecated. 18. Mr. Rishabh Jain seeks to distinguish the present application from CA 198/2020 on the ground that while, in the said CA 198/2020 he had specifically averred that constructions activities were taking place in the subject lands, and he had apprehension of further activities being taken place, no such averment is contained in the present application, and he is seeking disclosure of information regarding the subject lands, as a general principle. ....