- (1.) The present application has arisen from an order dated 17th January, 2019 passed in GA No.21 of 2019 for appointment of independent administrator over the business with immediate effect. By the said order direction was further passed upon the parties to make over the books and accounts of the partnership to the administrator and administrator was directed to renew the license with the existing license and discharge the statutory liabilities out of the funds of the partnership.
(2.) The aforesaid proceeding originates from an application for grant of probate of a Will and Testament of Shyamal Krishna Ghosh, since deceased. An application was taken out for the following directions:- "(a) That the defendant be directed to pay all the statutory Government taxes and to renew statutory Government licenses; (b) That defendant be directed to deposit the refundable security deposit of Rs.14,26,792/-(Rupees Fourteen Lakhs Twenty six thousand seven hundred ninety six only ) received from Orix Auto Infrastructure Services Limited in the bank account of M/s Indra Electronics. (c) That defendant be directed to deposit the funds due toward the statutory Government fees in the bank ccount of M/s. Indra Electronics. (d) That the defendant be directed to renew the Sub License agreement between M/s. Indra Electronics and Orix Auto Infrastructure Services Limited along with the petitioner and Sujoya Ghosh; (e) That defendant be directed to induct new licensee in vacant 1100 sqft area with consent of the other legal heirs. (f) That the defendant be directed to produce audited accounts and balance sheet of M/s. Indra electronics for financial years 2015-2016, 2016-2017, 2017-2018; (g) That the defendant be directed to pay the monthly share regularly within 10th day of every month to the heirs of deceased and to pay the pending monthly share of M/s. Indra Electronics. (h) That the defendant be directed to induct your petitioner and Sujoya Ghosh as partners of Indra Electronics in terms of the last Will and Testament dated 17.12.2012 duly registered on 23.04.2013 of the deceased; (i) Ad-interim order in terms of prayer above; (j) That your petitioner and the defendant be appointed as joint receivers of M/s. Indra Electronics, a partnership firm and to collect all earning and income of the firm and also to pay statutory taxes and the shares of income to the shareholders; (k) Such further order or orders, as Your Lordships, may deem fit and proper."
(3.) When the said application was moved on 10th January, 2019, the Trial Court allowed prayer (f) thereby directing the appellant to produce audited accounts and balance sheets of M/s. Indra Electronics for the financial year 2015-16, 2016-17 and 2017-18. However, such disclosure was to be made in the form of affidavit within seven days from the said date. The matter was taken up on 17th January, 2019 in terms of the said order and the opening sentence of the order reveals that there was a non-compliance of the said order by the present appellant. Certain aspersions have made against the appellant obviously because of non-compliance of the direction passed on 10th January, 2019 and ultimately the Administrator was appointed over the business with immediate effect.;