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2020 (8) TMI 933
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.... not exhaustive to ascertain all the assets, income, expenditure and liabilities of the judgment-debtor. 2. Vide judgment dated 05th December, 2019, this Court, after considering the best international practices with respect to mandatory filing of an affidavit of assets, income, expenditure and liabilities by the judgmentdebtor, formulated the formats of affidavits to be filed by the judgment debtor at the very threshold of the execution proceedings. This Court also laid down the guidelines for expeditious hearing and disposal of execution cases. 3. Vide judgment dated 05th December, 2019, this Court sought the response and suggestions of the Courts below as well as the Delhi High Court Bar Association on the working of the aforesaid guidelines. The Trial Courts have submitted their response. Suggestions have been received from the Bar members, which have been considered by this Court. 4. This Court is of the view that the directions issued by this Court in the judgment dated 05th December, 2019 and formats of the affidavits (Annexures A, B and C) formulated by this Court require modification, in order to make them more comprehensive. The judgment dated 05th December, 2019....
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....trumental in defrauding creditors, who have obtained decrees in accordance with their rights." 13. In spite of the aforestated observation made in 1925, this Court was again constrained to observe in Babu Lal v. Hazari Lal Kishori Lal [(1982) 1 SCC 525] in para 29 that: (SCC p. 539) "29. Procedure is meant to advance the cause of justice and not to retard it. The difficulty of the decree-holder starts in getting possession in pursuance of the decree obtained by him. The judgment-debtor tries to thwart the execution by all possible objections." xxx xxx xxx 16. ......... the position has not been improved till today. We strongly feel that there should not be unreasonable delay in execution of a decree because if the decree-holder is unable to enjoy the fruits of his success by getting the decree executed, the entire effort of successful litigant would be in vain." (Emphasis Supplied) 7. Order XXI of the Code of Civil Procedure lays down the procedure for the execution of the decree. Order XXI Rule 1(b) of the Code of Civil Procedure enables the judgment-debtor to directly pay the decretal amount to the decree-holder. Order XXI Rule 1(a) of the Code....
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.... society. J.S. Verma, former CJI, in his lecture titled "New Dimensions of Justice", (1997) 3 SCC J3 observed that: - "Law, Justice and Morality Justice is the ideal to be achieved by Law. Justice is the goal of law. Law is a set of general rules applied in the administration of Justice. Justice is in a cause and depends on application of law to a particular case. Jurisprudence is the philosophy of law. Jurisprudence and Law have ultimately to be tested on the anvil of administration of justice. "Law as it is" may fall short of "Law as it ought to be" for doing complete justice in a cause. The gap between the two may be described as the field covered by Morality. There is no doubt that the development of the law is influenced by morals. The infusion of morality for reshaping the law is influenced by the principles of Equity and Natural Justice, as effective agencies of growth. The ideal state is when the rules of law satisfy the requirements of justice and the gap between the two is bridged. It is this attempt to bridge the gap which occasions the development of New Jurisprudence. Existing Gaps The existence of some gap between law and j....
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....Order XXI Rule 41(2) of the Code of Civil Procedure is reproduced herein below: - "Order XXI Rule 41 (1)..................... (2) Where a decree for the payment of money has remained unsatisfied for a period of thirty days, the Court may, on the application of the decree-holder and without prejudice to its power under sub-rule (1), by order require the judgment-debtor or where the judgment-debtor is a corporation, any officer thereof, to make an affidavit stating the particulars of the assets of the judgment-debtor." 19. Form 16A of Appendix E of Code of Civil Procedure - Format of Affidavit of Assets Form 16A of Appendix E of the Code of Civil Procedure is the format of the affidavit of assets to be filed by the judgment-debtor, which is reproduced herein below: - "[No. 16A Affidavit of Assets to be made by a Judgment-debtor [O. XXI, r.41(2)] In the Court of A.B......... ................................................................ Decree-holder. Versus C.D....................................... ................................ Judgment-debtor. I....................... of ........................
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....ke an order for the attendance and examination of such judgment-debtor, or officer or other person, and for the production of any books or documents." (Emphasis Supplied) 21. Order XXI Rule 41(3) of Code of Civil Procedure - Detention of Judgment-Debtor In the event of the judgment-debtor‟s default to file the affidavit of assets, Order XXI Rule 41(3) of the Code of Civil Procedure empowers the Court to detain the judgment-debtor in civil prison for up to three months. Order XXI Rule 41(3) of the Code of Civil Procedure is reproduced below: - "Order XXI Rule 41(3) (3) In case of disobedience of any order made under sub-rule (2), the Court making the order, or any Court to which the proceeding is transferred, may direct that the person disobeying the order be detained in the civil prison for a term not exceeding three month unless before the expiry of such terms the Court directs his release." 22. Arrest and Detention of the Judgment-Debtor Sections 51(c), 55 to 59 and Order XXI Rules 37 to 40 of the Code of Civil Procedure prescribe the procedure to be followed for detention of the judgment-debtor in the civil prison. Section 55 contains the p....
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....sbandry and such cattle and seed-grain as may, in the opinion of the Court, be necessary to enable him to earn his livelihood as such, and such portion of agricultural produce or of any class of agricultural produce as may have been declared to be free from liability under the provisions of the next following section; (c) houses and other buildings (with the materials and the sites thereof and the land immediately appurtenant thereto and necessary for their enjoyment) belonging to an agriculturist or a labourer or a domestic servant and occupied by him; (d) books of account; (e) a mere right to sue for damages; (f) any right of personal service; (g) stipends and gratuities allowed to pensioners of the Government or of a local authority or of any other employer, or payable out of any service family pension fund notified in the Official Gazette by the Central Government or the State Government in this behalf, and political pensions; (h) the wages of labourers and domestic servants, whether payable in money or in kind; (i) salary to the extent of the first one thousand rupees and two-thirds of the remainder in execution of....
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....o him, is exempt from sale for the recovery of an arrear of such revenue. Explanation I.-The moneys payable in relation to the matters mentioned in clauses (g), (h), (i), (ia), (j), (l) and (o) are exempt from attachment or sale, whether before or after they are actually payable, and, in the case of salary, the attachable portion thereof is liable to attachment, whether before or after it is actually payable. Explanation II.-In clauses (i) and (ia), "salary" means the total monthly emoluments, excluding any allowance declared exempt from attachment under the provisions of clause (l), derived by a person from his employment whether on duty or on leave. Explanation III.-In clause (I) "appropriate Government" means- (i) as respects any person in the service of the Central Government, or any servant of a Railway Administration or of a cantonment authority or of the port authority of a major port, the Central Government; (ii) [* * *] (iii) as respects any other servant of the Government or a servant of any other local authority, the State Government. Explanation IV.-For the purposes of this proviso, "wages" includes bonus, a....
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.... (c) order any fact to be proved by affidavit." 25. Section 106 of the Indian Evidence Act - Burden of disclosing the assets The assets and income of a judgment-debtor are within his personal knowledge and Section 106 of the Indian Evidence Act casts the burden on him to disclose his assets and income. Section 106 of the Indian Evidence Act reads as under: "Section 106 - Burden of proving fact especially within knowledge - When any fact is especially within the knowledge of any person, the burden of proving that fact is upon him." 26. Section 165 of the Indian Evidence Act - Judge's Power to put questions and order production It is the duty of the Court to ascertain the truth and then, do justice on the basis of the truth. Section 165 of the Indian Evidence Act, 1872 invests the Judge with plenary powers to put any question to any witness or party; in any form, at any time, about any fact relevant or irrelevant. Section 165 is intended to arm the Judge with the most extensive power possible for the purpose of finding the truth. The effect of this Section is that in order to get to the bottom of the matter before it, the Court will be able to l....
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....rt C, Chapter 12 - Part A - ‗General'] provides for expeditious disposal of the execution cases by District Courts. Rule 2 provides at least one day every week to be reserved for execution work to ensure expeditious disposal. Rules 4 and 5 provide for close supervision and control of the execution cases by the District Judge and report to the High Court in the event of any delay in the disposal of execution cases. Rules 2, 4 and 5 of Volume I of High Court Rules and Orders, Part C, Chapter 12, Part A - General of Delhi High Court Rules are reproduced hereunder: "CHAPTER 12 Execution of Decrees Part A - GENERAL 2. Special Day To Be Reserved For Execution Work Execution of decrees should receive the same attention from the Courts as original civil work and should be methodically and regularly dealt with, as expeditiously as possible. Where parties have to be heard or evidence recorded in the course of execution proceedings, notice should be given, processes issued and dates fixed as in the case of original suits. As a rule one day during the week should be reserved for execution works so as to ensure proper attention being paid to it; some times two d....
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.... hour is not in meditating on abstractions but in being the delivery agent of full fairness. This divagation is justified by the need to remind ourselves that the grammar of justice according to law is not little litigative solution of isolated problems but resolving the conflict in its wider bearings." (Emphasis Supplied) 31. In Union Carbide Corporation v. Union of India, (1989) 3 SCC 38, the Supreme Court described justice and truth to mean the same. The observations of the Supreme Court are as under: "30. ...when one speaks of justice and truth, these words mean the same thing to all men whose judgment is uncommitted. Of Truth and Justice, Anatole France said: "Truth passes within herself a penetrating force unknown alike to error and falsehood. I say truth and you must understand my meaning. For the beautiful words Truth and Justice need not be defined in order to be understood in their true sense. They bear within them a shining beauty and a heavenly light. I firmly believe in the triumph of truth and justice. That is what upholds me in times of trial...." (Emphasis Supplied) 32. In Mohanlal Shamji Soni v. Union of India, 1991 Supp (1) SCC 271, t....
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....e loved unwisely-may be pursued too keenly-may cost too much. xxx xxx xxx 35. Courts have always been considered to have an overriding duty to maintain public confidence in the administration of justice-often referred to as the duty to vindicate and uphold the ‗majesty of the law'." (Emphasis Supplied) 36. In Maria Margarida Sequeria Fernandes v. Erasmo Jack de Sequeria, (2012) 5 SCC 370, the Supreme Court again highlighted the significance of truth and observed that the truth should be the guiding star in the entire legal process and it is the duty of the Judge to discover the truth to do complete justice. The Supreme Court further stressed that the Judge has to play an active role to discover the truth and he should explore all avenues open to him in order to discover the truth. The Supreme Court observed as under: "32. In this unfortunate litigation, the Court's serious endeavor has to be to find out where in fact the truth lies. 33. The truth should be the guiding star in the entire judicial process. Truth alone has to be the foundation of justice. The entire judicial system has been created only to discern and find out the re....
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....system is grossly afflicted with frivolous litigation. Relevant portion of the said judgment is as under: "191. The Indian judicial system is grossly afflicted, with frivolous litigation. Ways and means need to be evolved, to deter litigants from their compulsive obsession, towards senseless and ill-considered claims." (Emphasis Supplied) Consequences of Making a False Claim in Court 40. Section 209 of the Indian Penal Code provides an effective mechanism to curb the menace of frivolous litigation. Section 209 of the Indian Penal Code provides that dishonestly making a false claim in a Court is an offence punishable with punishment of imprisonment upto two years and fine. Section 209 of the Indian Penal Code is reproduced hereunder: "Section 209 - Dishonestly making false claim in Court - Whoever fraudulently or dishonestly, or with intent to injure or annoy any person, makes in a Court of Justice any claim which he knows to be false, shall be punished with imprisonment of either description for a term which may extend to two years, and shall also be liable to fine." 41. Section 209 of the Indian Penal Code, is a salutary provision enact....
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.... not comply with the court order be permitted to retain the benefits of his own wrong of non-compliance? 2. Whether the successful party be not compensated by way of restitution for deprivation of its legitimate dues for more than fourteen years? and 3. Whether the Court should not remove all incentives for not complying with the judgment of the Court? 149. It is settled principle of law that no one can take advantage of his own wrong. Unless courts disgorge all benefits that a party availed by obstruction or delays or noncompliance, there will always be incentive for non-compliance, and parties are ingenious enough to come up with all kinds of pleas and other tactics to achieve their end because they know that in the end the benefit will remain with them. 150. Whatever benefits a person has had or could have had by not complying with the judgment must be disgorged and paid to the judgment-creditor and not allowed to be retained by the judgment-debtor. This is the bounden duty and obligation of the court. In fact, it has to be looked at from the position of the creditor. Unless the deprivation by reason of delay is fully restituted, the creditor ....
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.... that pleadings and all other presentations before the court should be truthful. 43.4. Once the court discovers falsehood, concealment, distortion, obstruction or confusion in pleadings and documents, the court should in addition to full restitution impose appropriate costs. The court must ensure that there is no incentive for wrongdoer in the temple of justice. Truth is the foundation of justice and it has to be the common endeavour of all to uphold the truth and no one should be permitted to pollute the stream of justice. 43.5. It is the bounden obligation of the court to neutralise any unjust and/or undeserved benefit or advantage obtained by abusing the judicial process. (Emphasis Supplied) Imposition of Costs 49. Imposition of actual and realistic costs in appropriate cases would go a long way in controlling the tendency of filing false cases. 50. In Ramrameshwari Devi v. Nirmala Devi, (2011) 8 SCC 249, the Supreme Court held that the Courts have to take pragmatic realities into consideration and have to be realistic in imposing the costs. The relevant paragraphs of the said judgment are reproduced hereunder:- "52...................C. Imp....
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....ossible to maintain purity and sanctity of judicial proceedings." (Emphasis Supplied) 52. In Indian Council for Enviro-Legal Action v. Union of India, (2011) 8 SCC 161, the Supreme Court again held that the Court must adopt a pragmatic approach and in appropriate cases, realistic costs and compensation be ordered in order to discourage dishonest litigation. The relevant paragraphs of this judgment are reproduced hereunder:- "191. In consonance with the principle of equity, justice and good conscience Judges should ensure that the legal process is not abused by the litigants in any manner. The court should never permit a litigant to perpetuate illegality by abusing the legal process. It is the bounden duty of the court to ensure that dishonesty and any attempt to abuse the legal process must be effectively curbed and the court must ensure that there is no wrongful, unauthorised or unjust gain for anyone by the abuse of the process of the court. One way to curb this tendency is to impose realistic costs, which the respondent or the defendant has in fact incurred in order to defend himself in the legal proceedings. The courts would be fully justified even im....
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....scourt.wa.gov.au/_files/CJE_For m_38A.pdf 3. https://www.magistratescourt.wa.gov.au/_files/CJE_For m_38B.pdf 3. Australia Magistrates‟ Court of Victoria Magistrates' Court General Civil Procedure Rules, 2010 Rules 72.02(4), 72.04(3), 72.05(5)(a) Rule 67.01(3)(8) Judgment Debtor‟s Statement of Financial Position - Individual - Form 72C Judgment Debtor‟s Statement of Financial Position - Corporation - Form 67C 1. https://www.mcv.vic.gov.au/ sites/default/files/201810/Judgment-debtorsstatement-of-financialposition-Form 72C.pdf 2. https://www.mcv.vic.gov.au/ sites/default/files/201810/Examination-ofjudgment-debtorcorporation-Form-67C.pdf 4. Australia Supreme Court of Queensland Uniform Civil Procedure Rules 1999, Rule 807 Statement of Financial Position Form 71, Version 3 1. https://www.courts.qld.gov.a u/__data/assets/word_doc/00 05/88421/form-071statement-of-financialposition.doc 5. Australia New South Wales Civil Procedure Act, 2005 Uniform Civil Procedure Rules, 2005 Part 38 - Examination of judgment debtor etc. Rule 38.1 Form - 51 Examination Notice - Individual ....
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....ase/Document s/PD07032014-AppB-Form45-EJDQuestionairre.doc 10. U.K. Her Majesty's Courts and Tribunals Service (HMCTS) County Courts‟ Civil Procedure Rules, 1998 PART 71 - Orders to Obtain Information from Judgment Debtors Practice Direction Part 71 - Orders to Obtain Information from Judgment Debtors Rule 71.6 of Orders to Obtain Information from Judgment Debtors Para (4.1) of Practice Direction Part 71 - Orders to Obtain Information From Appendix A - Form EX140: Record of evidence (individual debtor) Appendix B - Form EX141 : Record of evidence (Officer of a company Form N316: Apply for an order for a debtor to attend court Form N316A: Application for order that officer of the debtor company attend court for questioning 1. https://assets.publishing.serv ice.gov.uk/government/uplo ads/system/uploads/attachm ent_data/file/688117/ex140eng.pdf 2. https://assets.publishing.serv ice.gov.uk/government/uplo ads/system/uploads/attachm ent_data/file/688119/ex141eng.pdf 3. https://assets.publishing.serv ice.gov.uk/government/uplo ads/system/uploads/attachm ent_data/file/688613/n316eng.pdf 4. https://assets.publishing.serv ice.gov.uk/gov....
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....iled Laws MCL 600.6001 et seq., MCR 600.8410 in small claims cases only, and MCR 2.621. Revised Judicature Act of 1961 Financial Statement 1. https://courts.michigan.gov/ Administration/SCAO/Form s/courtforms/mc287.pdf 20. U.S.A. United States District Court, District of Connecticut General Statutes of Connecticut Volume- 13, Title 52-Civil Actions, Chapters 906- Post Judgments Procedure, Section 52-397 Financial Affidavit 1. https://www.jud.ct.gov/webf orms/forms/fm006-long.pdf 21. U.S.A. Commonwealth of Massachusetts Massachusetts Trial Court Rules Trial Court Rule III: Uniform Small Claims Rules Uniform Small Claims Rule 9: Enforcement of Judgments Sub Rule (c) Financial Statement of Judgment Debtor 1. https://www.mass.gov/files/ documents/2018/12/31/judfinancial-statement-ofjudgment-debtor.pdf 22. U.S.A. The Delaware Municipal Court, Delaware County, Ohio Ohio Revised Code, 1953 Title XIX Courts - Municipal - Mayor's - County - Chapter 1925: Small Claims Divisions - Collecting & enforcing judgments - 1925.13 (B) Motion for Debtor Exam or Financial Disclosure (Proceeding in Aid of Execution - SmallClaims Court....
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....re within thirty days of the receipt of notice. The oral prayer/application of the decree-holder for issuance of such direction shall be considered sufficient compliance of Order XXI Rule 41(2) of the Code of Civil Procedure. 58. The Executing Court shall further direct that if the judgment-debtor does not deposit the decretal amount, the judgment-debtor shall file an additional affidavit in the format of Annexures A1/B1 along with the documents mentioned therein within 30 days of the receipt of this notice. 59. It is clarified that if the decretal amount is deposited within 30 days of the receipt of the notice, the judgment-debtor is not required to file the affidavit/additional affidavit before the Court. 60. If the judgment-debtor is Central Government/State Government/ Municipal Corporation/PSU/Entity of Central/State Government/Foreign State, the direction to file the affidavit of assets in Form 16A Appendix E under Order XXI Rule 41(2) of the Code of Civil Procedure and attachment of assets is not necessary in the first instance. In such cases, the Executing Court shall direct the judgment-debtor to disclose the particulars of its bank account(s) in which there is su....
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....shall be Format-II which are as under: FORMAT - I "NOTICE (Case Number) (Title of the case) To .................. ...................... ..................... Take Notice that Execution has been filed in respect of a decree/award dated ...........under which you are liable to pay Rs. ..................... to the decree-holder. You are hereby directed to deposit Rs...............with this Court within thirty days of the receipt of this notice. IN the event of failure to deposit Rs............ , you are directed to file an affidavit of your assets on the date of cause of action, date of the award as well as on the date of the swearing of the affidavit in Form 16A of Appendix E of the Code of Civil Procedure within thirty days of the receipt of the notice. IN the event of failure to deposit Rs............ , you are further directed to file an additional affidavit in terms of the formats attached to the judgment of M/s Bhandari Engineers & Builders Pvt. Ltd. v. M/s Maharia Raj Joint Venture, judgment dated 24th June, 2021 in Ex.P.275/2021 , namely (i) Annexure A1 - if you are an individual and; (ii) Annexure B1 ....
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.... opportunity of hearing. The Court may also consider examining the judgment-debtor in terms of Order XXI Rule 41(1) of the Code of Civil Procedure before detaining the judgment-debtor. After the detention order is passed, the Executing Court shall direct the decree-holder to deposit the applicable subsistence allowance which at present is @ Rs.40/- per day per person with the Executing Court for detention of the judgment-debtor. Upon deposit of the subsistence allowance, the Executing Court shall issue non-bailable warrants against the judgment-debtor for his detention. 65. Format of additional affidavit of assets and income (i) Since Form 16A of Appendix E under Order XXI Rule 41(2) of the Code of Civil Procedure is not exhaustive to ascertain all the assets of the decree-holder, this Court, in exercise of its powers under Sections 30 and 151 and Order XXI Rule 41 of the Code of Civil Procedure read with Sections 106 and 165 of the Indian Evidence Act and Article 227 of the Constitution of India, has formulated the following three affidavits: * Annexure A1 - Affidavit of assets and income of the judgmentdebtor; * Annexure B1 - Affidavit of assets and ....
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....s; corporate/business interests; disposal and parting away of properties; properties acquired by the family members, inheritance. A salaried judgment-debtor has to disclose the particulars of his employment including salary, D.A., commissions, incentives, bonus, perks, perquisites and other benefits, Income Tax, pension and retirement benefits etc. A self-employed judgment-debtor has to disclose the nature of business/profession, share in business/profession, net worth of the business, number of employees, amount of regular monthly withdrawals, Income Tax, net income, annual turnover/gross receipts, gross profits etc. The judgment-debtor is also required to disclose the income from other sources, namely, agricultural income, rent, interest on bank deposits and investments, dividends, profit on sale of movable/immovable assets, mutual funds, annuities etc. The judgment-debtor is also required to disclose whether he has ever been arrested or kept in detention; whether any Court has issued bailable/nonbailable warrants against him; whether he has ever been released on bail/anticipatory bail; whether he has ever been prosecuted and/or convicted; whether he has ever been declared as pro....
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....he property of the judgment-debtor (as existing on the date of the institution of proceedings in which decree was passed), the Executing Court may direct the objector to file a detailed affidavit along with all the relevant documents evidencing his claim including subsequent conduct in relation thereto. Verification of assets of the judgment-debtor 71. Upon filing of affidavit in Form 16A of Appendix E under Order XXI Rule 41(2) of the Code of Civil Procedure and the additional affidavits namely Annexures A1, B1 and C1, the decree-holder shall verify the disclosures made in the affidavits, either himself or through an investigator. In appropriate cases, the Executing Court may order investigation by a Government Agency including a forensic audit, cost of which shall be borne by the decree-holder. Service of interrogatories on the judgment-debtor 72. If the judgment-debtor does not truly disclose all his assets and income, the decree-holder is at liberty to serve the interrogatories under Order XI of the Code of Civil Procedure and/or seek production of the relevant documents from the judgment-debtor. 73. In appropriate cases, the Court may order interrogatories, disc....
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....o 40 of the Code of Civil Procedure for detention of the judgment-debtor. Powers of Execution Court 77. In appropriate cases, the Executing Court may issue any of the following directions: (i) Issue notice and direct the Garnishee(s) to deposit in Court the amount due to the judgment-debtor as per law; (ii) Permit the decree-holder to inspect all the assets and the records of the judgment-debtor in the presence of the Local Commissioner to be appointed by the Court; (iii) Direct the auditor of the judgment-debtor company to submit a report with respect to the affairs of the judgment-debtor company; (iv) Permit the decree-holder to serve interrogatories on the auditors of the judgment-debtor; (v) Permit the decree-holder to inspect the records of the judgment debtor with the Income Tax Department and the other authorities to verify the disclosures made by the judgment-debtor; (vi) Appoint a receiver in respect of the attached properties of the judgment-debtor; and (vii) In extreme cases, appoint a Chartered Accountant as a Local Commissioner to inspect all the records of the judgment-debtor and submit a report to t....
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....purpose, the Court can direct a State agency to investigate and file a report along with such other evidence that they are able to gather. Once it prima facie appears that an offence under Section 209 IPC has been made out and it is expedient in the interest of justice, the Court should not hesitate to make a complaint under Section 340 CrPC. Reference be made to Sanjeev Kumar Mittal v. State, (2010) 174 DLT 214 for principles relating to Section 340 CrPC and H.S. Bedi v. National Highway Authority of India, 2016 (155) DRJ 259 for principles relating to Section 209 IPC. 81. The Courts below shall expedite the execution proceedings and shall make an endeavour to decide the execution cases within one year of their institution. The Courts below shall send the list of all pending execution cases which are more than one year old, through their respective Principal District Judges. The list shall contain the name of the case; date of institution; number of hearings that have taken place; whether the judgment debtor has filed the affidavits of assets and income and the reasons for delay in disposal. List be prepared according to the seniority i.e. the oldest case shall be mentioned fir....
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.... to Mr. Chetan Sharma, learned ASG for taking up the matter with Ministry of Law and Justice. 86. The modified directions and format of the affidavits (Annexures A1, B1 and C1) be uploaded on the website of the District Court (in .pdf format) to enable the lawyers/litigants to download the same. 87. Copy of this judgment and modified format of affidavits of assets, income and expenditure Annexures A1, B1 and C1 be sent to the Registrar General of this Court who shall circulate it to all the District Judges for being circulated to all the concerned courts. 88. Copy of this judgment be sent to Mr. Rahul Mehra, learned Standing Counsel for GNCTD who shall circulate it to all the SDM‟s dealing with execution cases as arrears of land revenue. The Principal Secretary (Revenue) shall ensure the compliance of these directions by all SDMs in execution cases. 89. Copy of the judgment along with Annexures A1, B1 and C1 be sent to the Delhi Judicial Academy to sensitize the judges about the modified directions laid down by this Court. 90. National Judicial Academy is reporting the best practices of the High Courts on their website (www.nja.nic.in) under the head of Practices ....
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....e to be self-attested by the deponent. STATEMENT OF ASSETS S.No. Assets List of Assets On the date of the cause of action On the date of the decree/ award Present Present Estimated Market Value 13. (i) Immovable properties Particulars of the immovable properties including joint properties, built up properties, lease hold properties, land/ agricultural land and investment in real estate such as booking of plots, flats, etc. in the name of judgment-debtor or in joint names with the judgment-debtor (ii) Possession Whether the possession of the above properties is with the judgment-debtor? If no, give status of the possession (iii) Title documents Whether the title documents of the above properties are with the judgment-debtor? If no, give status of the possession of the title documents (iv) Litigation Whether any litigation is pending in respect of the above properties. If so, give particulars 14. Financial Assets/Debts (i) Particulars of all bank accounts including Current and Savings Accounts in the name of judgment-debtor or in joint names with judgment-debtor held in t....
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.... gold, silver and diamond jewellery (x) Quantity of silver utensils (xi) List anything else of value that the judgment-debtor owns, including precious metals, collections, works of art, jewellery or household items of which the cost of acquisition is more than Rs.25,000/- each Particulars Cost of Acquisition 17 Intangible assets Intangible assets including patents, trademark, copyright, design, goodwill and their value 18 Garnishee(s)/Trade receivables (i) Name(s) and addresses of Garnishee(s) and the particulars of the debt, share and other properties recoverable from the Garnishee(s) with complete details of the transactions (ii) Trade receivables along with name, address and amount due from each Garnishee(s) 19 Corporate/Business Interests Particulars of the interest/ position/ association of the judgment-debtor, directly or indirectly, in any corporation, unincorporated business, company, partnership, trust, joint venture and Association of Persons, Society etc. in the last ten years or from the date of beginning of cause of action, whichever is later 20. Disposal and par....
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....he date of the decree/award Present 25. If the judgment-debtor is a salaried person: (i) Designation (ii) Name and address of the employer (iii) Date of appointment (iv) Gross Income including the salary, D.A., commissions/ incentives, bonus, perks etc. (v) Perquisites and other benefits provided by the employer including accommodation, cars/other automotive, landline, mobile, laptop, health insurance, sweeper, gardener, watchman or personal attendant, cooking gas, electricity, water, interest free or concessional loans, holiday expenses, free or concessional travel, free meals, free education, gifts, vouchers credit card expenses, club expenses, value of any other benefits/perquisites/amenities /services/privileges etc. (vi) Deductions from the gross income (vii) Income tax (viii) Net income (ix) Value of stock option benefits, if provided by the employer (x) Pension and retirement benefits payable at the time of retirement Note:- If unemployed, give particulars of last employment; length of last employment; period of last employment; name and address of last employer; last drawn monthly salary, perquisites and other benefits provided by t....
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....ny, of the judgment-debtor including all addresses from the date of beginning of cause of action till the date of filing of the present affidavit (iii) Details of shareholding of the partners, directors, promoters and their family members (iv) Details of all subsidiary Companies and sister concerns (v) Net worth of the Company /firm /HUF (vi) Number of employees (vii) Annual turnover/gross receipts (viii) Gross Profit (ix) Income Tax (x) Net Income (xi) Amount of regular monthly withdrawal or drawings from the business (xii) Value of your business interest(s) (xiii) Value of your business assets (xiv) Location of your business assets (xv) Location of the statutory records and books of account of the firm (xvi) Details and value of benefits in kind, perks or other remuneration received from the business e.g. provision of car, payment of accommodation etc. (xvii)Whether any partner/ Director/ member has taken loan/ overdrawn/ taken credit? If so, give particulars (xviii) Has the company/firm transferred any assets to any Director/ partner? If so, give particulars 29. Income from other sources (i) A....
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.... Whether owner/tenant? If rented, the amount of rent? From To 43. Particulars of credit/debit cards, its limit and usage 44. Membership of clubs/health clubs/gyms, societies and other associations. Specify the membership fee and subscription 45. Particulars of loyalty programmes of airlines, hotels, retail chains and other merchants, to which you have subscribed, with membership numbers of each such programme 46. Particulars of your social media accounts, e.g., Facebook, Twitter, LinkedIn, Instagram, etc. 47. Number of part-time/full-time domestic helps and their wages 48. Mode of travel in city/outside city 49. Category of hotels ordinarily used for stay, official as well as personal 50. Category of hospitals opted for medical treatment including type of rooms 51. Frequency of foreign travel, business as well as personal 52. Partic....
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.... (iii) If the judgment-debtor is a Director of the Company - Income Tax Return(s) along with the balance sheets, Profit & Loss Account, statement of income and Annexures of the Company for last five years (iv) If the judgment-debtor has a share in Association of Persons, HUF, Joint Family business or Trust - Income Tax Return(s) along with the balance sheets, Profit & Loss Account, statement of income and Annexures of the Association of Persons, HUF, Joint Family business or Trust for last five years (v) Account of the judgment-debtor in the books of the business (vi) GST/ VAT/ Excise/ Sales Tax registration, returns in last five years (vii) TDS certificates 68. In case of Income from other sources: (i) Lease Deed(s)/ Rent Agreement(s)/License Agreement(s) in respect of the rental income (ii) Interest Certificate in respect of the interest income on deposits and investments (iii) Dividend Certificates 69. Title deeds of the immovable properties of the judgment debtor 70. Documents relating to the debt, shares and other properties of the jud....
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....of the originals and I have self attested the copies after comparing them with their originals. 5. I understand that any false statement and misrepresentation in this affidavit may constitute an offence under Section 199 read with Sections 191 and 193 of the Indian Penal Code, 1860 punishable with imprisonment upto seven years and fine, and Section 209 of the Indian Penal Code, 1860 punishable with imprisonment upto two years and fine. I have read and understood Sections 191, 193, 199 and 209 of the Indian Penal Code, 1860. DEPONENT Verification: Verified at ____________on this ____ day of ___________ that the contents of the above affidavit relating to my income and assets are true to my knowledge, no part of it is false and nothing material has been concealed therefrom. I further verify that the copies of the documents filed along with the affidavit are true copies of the originals. DEPONENT ANNEXURE B1 FORMAT OF AFFIDAVIT OF ASSETS AND INCOME OF THE JUDGMENT-DEBTOR* I/we_______________________, son of / daughter of wife of / _______________________, aged about ____ years, resident of ___________________________, am/are the Proprietor/Directors/Promoters/P....
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.... transferred any assets to any Directors /Promoters /Partners /Proprietor/ Trustee? If so, give particulars 20. Particulars of the benefits received by any Directors/Promoters/Partners/Proprietor/Trustee from the judgment-debtor other than by way of salary. e.g. provision of car, payment of accommodation etc. *Note 1 - If the judgment debtor is a company, this affidavit has to be executed by all Directors/Promoters (other than independent/ non-executive/ nominee directors); If the judgment debtor is a partnership firm, this affidavit has to be executed by all its partners; If the judgment debtor is a proprietorship firm, this affidavit has to be executed, by its proprietor and in case of a trust, by its Managing Trustee. Note 2 - All the documents attached to this affidavit have to be self-attested by the deponent. STATEMENT OF ASSETS S.No. Assets List of Assets Present Estimated Market Value On the date of the cause of action On the date of the decree /award Present 21. (i) Immovable properties Particulars of the immovable properties including joint properties, built up properties, ....
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....s with Government and Non-Government entities (iii) Stocks, shares, debentures, bonds, units and mutual funds, etc. (iv) Insurance policies (v) Loan given (vi) Details of the foreign investments made including those made in last ten years or from the date of beginning of cause of action, whichever is later (vii) Other investments not covered by above items Particulars Current Value 24. Movable Assets (i) Motor Vehicles (List of cars, motorcycles, scooters etc. along with their brand and registration number) (ii) Livestock (iii) Plant & Equipments (iv) Mobile phone(s) (v) Computer/Laptop (vi) Other electronic gadgets including I-pad etc. (vii) TV, Fridge, Air Conditioner, etc. (viii) Any other movable assets having cost of acquisition of more than Rs.25,000/- each Particulars Cost of Acquisition 25. Intangible assets Intangible assets including patents, trademark, copyright, design, goodwill and their value 26. Garnishee(s)/Trade receivables (i) Name(s) and addresses of Garnishee(s) and the particulars of the debt, share and other properties recoverable from the Garnishee(s) with complete ....
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....ts and if the assets have been transferred, the particulars of the transfer and consideration received 32 Income from Other Sources (i) Agricultural Income (ii) Rent (iii) Interest on bank deposits and FDRs (iv) Interest on investments including deposits, NSC, IVP, KVP, Post Office schemes, PPF, loans etc. (v) Dividends (vi) Income from machinery, plant or furniture let on hire (vii) Profit on sale of movable/ immovable assets (viii) Any other sources of income not covered above Note: - If the judgment-debtor is expecting to receive a lump sum payment in the future, give further details including the amount and expected date of receipt of the payment 31 Any other income not covered above OTHER RELEVANT INFORMATION 34. Whether the Proprietor / Partners /Directors /Promoters / Trustees/ other key persons of the judgment-debtor have ever been arrested? 35. Whether the Directors/Promoters/Partners/Proprietor/ Trustees/ other key persons of the judgment-debtor have ever been kept under detention? 36. Whether any Court issued bailable/non-bail....
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....nt 49. Aadhaar Card 50. Voter ID Card 51. Ration Card 52. PAN Card 53. Passport 54. Driving Licence 55. CIR/CIBIL Score Description Please Tick Attached NA To follow 56. Statement of Account of all bank accounts including current, savings and DEMAT accounts of the judgment-debtor for last three years 57. (i) If the judgment-debtor is a sole proprietorship concern - Income Tax Return(s) along with the balance sheets, Profit & Loss Account, statement of income and Annexures of the proprietorship firm for last five years (ii) If the judgment-debtor is a partnership firm - Income Tax Return(s) along with the balance sheets, Profit & Loss Account, statement of income and Annexures of the partnership firm, along with the Schedule showing the distribution of partners‟ remuneration and share of profits/losses o....
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....cluding FIR in which the judgment-debtor was or is involved 67. Documents relating to the decided litigations 68. Documents relating to the unsatisfied decrees/awards 69. Other relevant documents relating to assets and income Declaration: 1. I/we declare that I/we have made accurate, true and complete disclosure of income and assets of the judgment-debtor from all sources. I/we further declare that the judgment debtor has no assets, income or financial resources other than those set out in this affidavit. 2. I/we undertake to inform this Court immediately upon any material change in the income and assets of the judgment-debtor or any other information disclosed in this affidavit. 3. I/we hereby declare that the contents of this affidavit have been duly explained to me and have been understood by me. 4. The copies of the documents filed with the affidavit are the true copies of the originals and I/we have self attested the copies after comparing them with their originals. 5. I/we understand that any false statement....
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....ir/Maintenance (d) Insurance (ii) Public Transport (a) Bus (b) Taxi (c) Metro (d) Auto 5. Medical Expenditure (i) Doctor (ii) Medication (iii) Hospital (iv) Others (specify) 6. Insurance (i) Life (ii) Annuity (iii) Householders (iv) Medi-claim 7. Entertainment & Recreation (i) Club (ii) Health Club (iii) Gym 8. Holiday & Vacations 9. Legal/litigation Expenses 10. Discharge of Liabilities (i) Credit card(s) payment ....