- (1.) The Court : The dispute arises with regard to the handing over of the books of accounts and documents of the respondents to the applicant.
(2.) Mr. Swarnendu Ghosh, the Special Officer appointed by this Court has produced before this Court the list of documents. The applicant requisitionedfrom therespondentsthe following documents: "A. 1. All books of accounts such as cash book, general ledger, party ledger, journalbooks,bank books and statements, daily basis cash registered and subsidiary registered etc. 2. All purchase and sales invoices including receipted challans, consignment notes, forwarding notes etc. 3. All waybills, permits, and statutory declaration forms ("C" Form) in relation to business transactions. 4. All vouchers, cash memos, credit and debit notes. 5. All returns, tax paid challans (including assessed Tax Paid Challans), asst, orders, demand notice, if filed in appeal or revision then appeal/revision file of ESI, P.F., Sales Tax, VAT, CST, Income tax, Profession Tax, Factory Act etc. 6. Stock Registered of Factory, Godown and Retail Counter and Bonded Warehouse. 7. All computerData,Tally,&othersoftwarerelated data. B. 1.PAN Card, 2. Articles and Memorandum of Associations, 3. Certificates of Incorporations, 4. Annual Returns, 5. Trade Licence, 6. Audited Balance Sheet and Profit and Loss A/c, Tax Audit Report, Vat Audit Report 7. Registration Certificates of VAT, CST, ESI, PF, P.Tax, Food Licence, Factory Licence etc."
(3.) Theapplicant hasalsofiledasupplementaryaffidavit disclosing certain further documents in support of his case. Mr. S.N. Mitra, learned senior counsel appearing on behalf of the respondents on instruction submits that all documents that were in possession of the respondents were handed over and the respondents shall respond to the affidavit as also the list of documents whichtheapplicant has requisitioned from the respondentsin anaffidavit. Therespondents shallfilea comprehensiveaffidavit withintwoweeksfromdate.Reply thereto, if any, shall be filed within a week thereafter. The matter shall appear one week after the vacation.;