M.Hariharan v. S.Rathnadevi

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT ( Civil Appellate Jurisdiction ) Tuesday, the Second day of February Two Thousand and Twenty One PRESENT The Hon`ble Mr.Justice S.S.SUNDAR and The Hon`ble Mr.Justice C.SARAVANAN CMP(MD) Nos.12512 of 2018 and 1564 of 2019 IN AS(MD) No.179 of 2018 CMP(MD)No.12512 of 2018:

1 M.HARIHARAN 2 H.LAVANYA ... PETITIONERS/RESPONDENTS 1 & 2/ RESPONDENTS 1 & 2 Vs 1 S.RATHNADEVI 2 M/S.LAKSHMI TRADERS REP BY ITS PARTNERS, I)RATHNADEVI II)DHANALAKSHMI 3 M/S.VASAVI TRADERS REP.BY ITS PARTNERS I)RATHNADEVI II)DHANALAKSHMI ...RESPONDENTS 1 TO 3/ PETITIONERS APPELLANTS 4 R.GANESAN 5 M/S.GROWL FERTILIZERS REP.BY PROPRIETOR NATARAJAN 6 M/S.MOHAN AGRO CENTRE, REP.BY ITS PROPRIETOR, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

7 M/S.TVS & SONS, REP.BY ITS MANAGER, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM 1/14

8 M/S.ARUL AGENCIES REP.BY ITS MANAGER, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

9 M/S.ATRC TYRE RETREADING COMPANY REP.BY ITS PROPRIETOR, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

10 THIRUMALAI TILES AND GRANITES REP.BY ITS PROPRIETOR, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

11 S.S.PAUL TREE FORUM REP.BY ITS PROPRIETOR, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

12 GREEN STAAR FERTILIZERS LTD., REP.BY ITS PROPRIETOR, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

13 B.NATARAJAN 14 B.RAVI 15 RAMCO CEMENT LTD., REP.BY ITS MANAGER, LAKSHMI HOUSING COMPLEX, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

16 ARC PARCEL SERVICE LTD REP.BY ITS MANAGER, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

17 ARUL AGENCIES REP.BY ITS MANAGER, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM 18 K.R.R.MOTORS & TATA MOTORS PRIVATE LTD., REP.BY ITS MANAGER, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM 2/14

19 GLOBAL INDUSTRIES REP.BY ITS PROPRIETOR, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM 20 GROWEL FERTILIZER REP.BY ITS PROPRIETOR, A.NATARAJAN NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM 21 MAHALAKSHMI TILES REP.BY ITS MANAGER, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM 22 J.RAMAN 23 ARUL SELVAM 24 RAJARAMAN 25 JAYA VILAS SILVER SHOP REP.BY PROPRIETOR, NO.14, SARANGAPANIKOVIL STREET, KEELAVEDHI, KUMBAKONAM 26 MOHAN AGRO GODOWN REP.BY ITS MANAGER NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM 27 MUTHUKUMAR 28.RANGASAMY SRI SATHYASAYEMUTHIYOR ILLAM, REP.BY PROPRIETOR, NO.58, LAKSHIMI MODERN RICE MILL, NEEDAMANGALAM ROAD, SAKKOTTAI POST, KUMBAKONAM.

29.RAJKUMAR CERAJEM, ACUPUNCTURE, REP.BY PROPRIETOR, NO.14, SARANGAPANI KOVIL STREET, KEELAVEDHI, KUMBAKONAM.

30 S.ABINESH 31 M.DANALAKSHMI ... RESPONDENTS 4 to 31/ RESPONDENTS 3 TO 30/RESPONDENTS 3 TO 30 3/14

Petition filed praying that in the circumstances stated therein and in the affidavit filed therewith the High Court may be pleased to vacate the interim order dated 12.11.2018 passed in the civil Miscellaneous Petition in CMP(MD)No.10862 of 2018 in A.S(MD). No.179 of 2018 PRAYER IN CMP(MD)No.10862 of 2018:

Petition praying that in the circumstances stated therein and in the affidavit filed therewith the High Court will be pleased to direct the first and second respondent to deposit from out of the admitted rental income derived from the suit "A" Schedule property being a sum of Rs.1,50,000/-,proportionate 1/3rd share of the 1st plaintiff for the period July 2007 till October 2018 for a consecutive period of 136 months amounting to Rs.68,00,000/- together with the proportionate damages for use and occupation of the B Schedule property at the rate of Rs.5000/- for the period July 2007 to October 2018 for a continuous period of 136 months amounting to the sum of Rs.6,80,000/- to the credit of the above appeal forthwith and continue to pay the proportionate hare every month till the disposal of the suit.

PRAYER IN AS(MD). 179/ 2018 :

To set aside the Judgment and Decree made in O.S.No.13 of 2008 on the file of the Second Additional District and Sessions Judge, Thanjavur.

CMP(MD)No.1564 of 2019:

1 S.RATHNADEVI 2 M/S.LAKSHMI TRADERS REP BY ITS PARTNERS, I)RATHNADEVI 3 M/S.VASAVI TRADERS REP.BY ITS PARTNERS I)RATHNADEVI ...PETITIONERS/APPELLANTS/PLAINTIFFS Vs 1.M.HARIHARAN 2.H.LAVANYA 3.R.GANESAN 4.M/S.GROWL FERTILIZERS, REP.BY PROPRIETOR NATARAJAN, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

5.M/S.MOHAN AGRO CENTRE, REP.BY ITS PROPRIETOR, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM. 4/14

6. M/S.TVS & SONS, REP.BY ITS MANAGER, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

7 M/S.ARUL AGENCIES, REP.BY ITS MANAGER, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

8.M/S.ATRC TYRE RETREADING COMPANY, REP.BY ITS MANAGER, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

9.THIRUMALAI TILES AND GRANITES, REP.BY ITS PROPRIETOR, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

10.S.S.PAUL TREE FORUM, REP.BY ITS PROPRIETOR, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

11.GREEN STAR FERTILIZERS LTD., REP.BY ITS PROPRIETOR, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

12.B.NATARAJAN

13. B.RAVI 14.RAMCO CEMENT LTD., REP.BY ITS MANAGER, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

15.ARC PARCEL SERVICE LTD., REP.BY ITS MANAGER, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

16.ARUL AGENCIES, REP.BY ITS MANAGER, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

17.K.R.R.MOTORS & TATA MOTORS PVT.LTD., REP.BY ITS MANAGER, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

5/14

18.GLOBAL INDUSTRIES, REP.BY PROPRIETOR, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

19.GROWEL FERTILIZER, REP.BY PROPRIETOR A.NATARAJAN, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

20.MAHALAKSHMI TILES, REP.BY ITS MANAGER, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

21.J.RAMAN 22.ARUL SELVAM 23.RAJARAMAN 24.JAYA VILAS SILVER SHOP, REP.BY PROPRIETOR, NO.14, SARANGAPANIKOVIL ST., KEELAVEDHI, KUMBAKONAM.

25.MOHAN AGRO GODOWN, REP BY ITS MANAGER, NO.58, NEEDAMANGALAM ROAD, SAKKOTTAI, KUMBAKONAM.

26.MUTHUKUMAR 27.RANGASAMY SRI SATHYASAYEMUTHIYOR ILLAM, REP.BY PROPRIETOR, NO.58, LAKSHIMI MODERN RICE MILL, NEEDAMANGALAM ROAD, SAKKOTTAI POST, KUMBAKONAM. 28.RAJKUMAR CERAJEM, ACUPUNCTURE, REP.BY PROPRIETOR, NO.14, SARANGAPANI KOVIL STREET, KEELAVEDHI, KUMBAKONAM.

29.S.ABINESH 30.M.DANALAKSHMI (R6,9TO 28 SET EXPARTE BEFORE LOWER COURT.

HENCE NOTICE TO THEM MAY BE DISPENSED WITH) ... RESPONDENTS/DEFENDANTS 6/14

PRAYER IN CMP(MD)No.1564 of 2019:

Pleased to appoint a third party Receiver for administering the schedule "A", "B" and "C" mentioned properties pending disposal of the above appeal and render justice.

SCHEDULE "Ä"

ITEM No.01:

All that piece and parcel of land and building situated at Thanjavur District, Kumbakonam Sub Registration District, Kumbakonam Town, T.No.113, Puzavathankatalai Village, Sakkottai, Needamangalam, Road Door NO.58, T.S.No.2574,2575, Containing Modern Rice Mill, and Godowns, Generator, Dryers, Boiler, Sheds, Macheneries, including Thalavadangal of total area 87910 sq.ft, or thereabouts bounded on North by DrAmbedhkar Road South by Othastreet and R.S.Gopalan Path East by Needamangalam Road;and West by R.S.Gopalan Rice Mill ITEM No.02:

All that piece and parcel of land situated at Thanjavur District, Kumbakonam Sub Registration District, Kumbakonam T.No.113, Puzavathankatalai Village, Kumbakonam, Ward No.6 T.S.No.2569 of an extent of 2520 sq.ft., or thereabouts bounded on the North by Otha Street South by Nachiappanpunja land East by R.S.Gopalan Vacant site West by Chakriapani Temple Nanjaland ITEM No.03:

All that piece of land situated at Thanjavur District, Kumbakonam Sub Registration District, Kumbakonam T.S.No.830 and 831 Door No.11, Vacant land of an extent 2744 Sq.ft., or thereabouts bounded on the North by Kamu complex building South by Balakrishnan and chakarapani houses East by Municipulsanth; and West by Sarangabani kovil St, ITEM No.04:

All that piece and parcel of land situated at Thanjavur District, Kumbakonam Sub Registration District, Kumbakonam Town, Ward No.6, T.S.No.2578 to 2587, of a total extent of 48905 Sq.ft., or thereabouts bounded on the 7/14

North by Canal South by MuthiyaPadaiyache House East by Needamangalam Road West by K.R.Seenivasam Pillai House ITEM NO.5 S.NO Vehicles Reg.No.

Value Lorry Ashok Leyland Model-1995 TN 57 A-7288 75,000 Lorry Ashok Leyland Model-1996 TN 36 B-1188 80,000 Lorry Ashok Leyland Model-1995 TN 33 D -4440 75,000 Lorry Ashoke Leyland Model-1996 TN 28 V-3789 80,000 Lorry Ashok Leyland Model-2005 TN 49 S- 0502 4,00,000 Lorry Ashok Leyland Model-1995 TN 28 R-3799 75,000 Lorry Ashok Leyland Model-1996 TN 28 C-8019 80,000 Lorry Ashok Leyland Model-1996 TN 28 C-4419 80,000 SCHEDULE "B"

ITEM No.01 All that piece and parcel of land and building situate at Thanjavur District, Kumbakonam Sub Registration District, Kumbakonam T.S.No.113, Puzavathankatalai Village, T.S.No.2569 Ward-6 Door No.57 Needamangalam Road Kumbakonam of an extent of 7633 Sq.ft., or thereabounts bounded on the North by Othastreet South by Nachiappanpunja Land East by Needamangalam Road, and West by Vacant Site of Late of R.S.Munirajan ITEM No.02 Ambassador Car ModelTN 09 F-1413 25,000 Treker Jeep ModelTN 0 6966 10,000 Total Value of Rs.35,000/- 8/14

SCHEDULE "C"

ITEM NO.01 All that piece and parcel of land and building situate at Thanjavur District, Kumbakonam Taluk, 113, Pazavanthankathain Village, comprised in the following Survey Number: S.NO Survey No.

Type Acres Cents 98/1 Punja --- 98/2 Nanja 98/3 Punja --- 98/4 Nanja --- 98/6 Nanja --- 104/1B Nanja 62/3 97/2 Nanja 103/1A Nanja --- 103/1A Nanja --- 103/1A Nanja --- 103/1B Nanja --- 99/2 Punja --- 99/9A Nanja --- 99/12 Punja 104/1B Nanja --- 26 2/3 103/1A Nanja --- Total-18 Acers 35 1/3 Cents Together with Bore Wells, Pipes, electic Motors and Farm Equipments of an extent of approximately 18 Acres and 35 1/3 Cents or thereabouts.

ITEM No.02.

All that piece and parcel of vacant land situate at Thanjavur District, Kumbakonam Sub Registration District, Kumbakonam, T.S.No.113, PuizavanthanKattalai Village T.S.No.No.2569 ward No.6 of an extent of 6300 sq.ft or thereabouts bounded on the North by Othastreet South by Nachiappanpunja Land East by R.C.C.House of R.S.Munirajan; and West by Vacant Site of R.S.Baskaran ORDER : These petitions coming up for orders on this day, upon perusing the petitions and the affidavits filed in support thereof 9/14

and upon hearing the arguments of Mr.M.KARUNANITHI, Advocate for the petitioner CMP(MD)No.12512 of 2018 and Respondents 1 and 2 in CMP (MD)No.1564 of 2019 and of Mr.V.NANDHAKUMAR, Advocate for the petitioners in CMP(MD)No.1564 of 2019 and Respondents 1 to 3 in CMP (MD)No.CMP(MD)No.12512 of 2018, the court made the following order:- (Order of the Court was made by S.S.Sundar,J.) C.M.P.MD.No.12512/2018:

This petition is filed to vacate the interim order, dated 12.11.2018, passed by this Court in C.M.P.(MD).No.10862/2018 in AS. (MD).No.179 of 2018.

2. On 12.11.2018, this Court, in C.M.P.(MD).No.10862/2018 in AS.(MD).No.179 of 2018, passed the order in the following lines: ''6.The learned Counsel for the petitioners submitted that some of the immovable properties were sold by the first defendant, even during the pendency of the suit. It is also her case that a Rice Mill, which was a partnership concern, was also dismantled and the machineries were taken away by the first defendant to his place, where he set up another Rice Mill in his name. It is further stated that the first plaintiff was not in enjoyment of any of the properties or not getting any income from any of the properties right from the date of the suit property. It is also pointed out that the first defendant has admitted in his evidence that he is collecting a sum of Rs.1,50,000/- per month as rent from the immovable properties through the tenants. It is also stated that the first defendant did not prefer any appeal.

7. It is under these circumstances and having regard to the peculiar facts that the first plaintiff is totally deprived of her legitimate share, this Court is of the view that the first plaintiff is entitled to get atleast the benefit of the decree. Accordingly, this petition is allowed with the following directions:

"1) The first respondent / first defendant is directed to deposit a sum of Rs.30,00,000/- to the credit of A.S. (MD)No.179 of 2018 within a period of eight weeks from the date of receipt of a copy of this order before the Indian Bank, Madurai Bench of Madras High Court, Madurai. Upon such deposit being made by the first respondent / first defendant in compliance of this order, the first petitioner / first appellant is entitled to withdraw the entire amount by filing necessary applications.

10/14

2) The first respondent is also directed to pay of sum of Rs.50,000/- directly to the first petitioner / first appellant every month towards the 1/3 share towards future rental income on or before 10th of every month, commencing from December'2018.''

3. The appeal was filed by the plaintiff in the suit in O.S.No.13 of 2008 on the file of II Additional District Judge-cumFast Track Court, Thanjavur, as against a portion of the decree, which was against her/appellant. The said suit was for partion of the plaintiff's half share in all the properties. However, a decree was granted in favour of the petitioner in C.M.P.(MD).No.10862 of 2018 for 1/3rd share and other consequential relief. It was the specific case of the petitioner therein that the suit property had been leased out to several tenants, who are impleaded as defendants in the suit. Since first respondent in the petition for direction, who is the petitioner in the petition to vacate the interim order, was enjoying the income, this Court directed 1/3rd of the income, which was admitted by the contesting respondent, be paid to the petitioner therein towards her share.

4. During the course of hearing, several acts detrimental to the interest of other sharers were pointed out. For example, it was contended before us that several lorries, which were operated by the petitioner herein, were sold out without reference to the suit for partition. It was noticed by this Court that the said alienation was after the decree was passed in the suit for partition. Taking into account the conduct of the petitioner herein, this Court thought that it would be in the interest of justice to direct the petitioner to pay at least Rs.50,000/- per month and deposit a sum of Rs.30,00,000/- to the credit of A.S.(MD).No.179 of 2018 within a stipulated period, being the share of income that was derived and appropriated by the petitioner all along.

5. Despite the passing of the order in C.M.P.(MD).No.10862 of 2018 on 12.11.2018, this Court remained helpless even to make petitioner pay a small sum of Rs.5.00 lakhs to the contesting first respondent. This Court, with a little prudence, cannot entertain a petition filed by the petitioner due to his abnormal conduct. It is to be noted that the petitioner in C.M.P.(MD).No.10862 of 2018 filed a contempt petition vide Contempt Petition (MD) No.690 of 2019 for wilful disobedience of the order passed by this Court on 12.11.2018. In spite of taking several adjournments, the petitioner herein, who is the contemner, resorted to dilatory tactics and, ultimately, after this Court passed an elaborate order subject to certain terms, the petitioner paid only a sum of Rs.5.00 lakhs, despite the fact that the liability, as on date, is ten times more than the amount that is paid.

11/14

6. In the affidavit filed in support of this petition to vacate the interim order, dated 12.11.2018, the petitioner has only stated that the finding of the trial Court cannot be sustained, as the decree is appealed before this Court. It is further stated that unless and until the decree becomes final by disposal of the appeal, the respondent is not entitled to any interim relief. The sum and substance of the contention is to hear the appeal before deciding the petition for interim order. It is only in this context, we are forced to examine the defence in the suit for partition.

7. We found on record that the petitioner, in the petition to vacate the interim order, has not produced any material to substantiate his case, pleaded in defence. Even now, except stating that he has spent a lot of money for augmenting the income from the properties, learned counsel appearing for the peititioner has not focussed or drawn our attention to any substantial evidence to justify a prima facie case in favour of the petitioner in the main appeal. We remember, the petitioner himself, at one point of time, agreed that he was prepared to give due share in the suit properties to the respondent. The fact remains that the income from the properties received by the petitioner is not less than a sum of Rs.1,50,000/- per month. Since the properties existed even at the time of filing of the suit, it cannot be contended that the petitioner has contributed much for construction or improvements of the assets so as to get the present income.

8.Given the above factual position, finding no merit to vacate the interim order, dated 12.11.2018, we dismiss this petition. C.M.P.(MD).No.1564/2019:

9. This petition is filed by the appellant for appointment of a third party Receiver for administering the Schedule mentioned A, B and C properties, pending disposal of the appeal.

10. Learned counsel appearing for the contesting first respondent has no objection for appointing an Advocate to act as a Receiver for administering the entire suit schedule properties. He submitted that there are other properties that are in enjoyment of the petitioner and, therefore, the Receiver, who is going to be appointed, may also take over all the properties of the petitioner as well. However, learned counsel for the petitioner submitted that the properties, which are referred to by the learned counsel appearing for the first respondent, are not the subject matter of the present suit. Hence, we cannot entertain the request of the learned counsel for the first respondent. Since the learned counsel appearing for the first respondent has no objection and that he also wants appointment of an Advocate instead of any other person, this Court has no difficulty in appointing an Advocate Receiver. 12/14

11. Having regard to the facts and circumstances of the case coupled with the attitude and conduct of the respondent, we appoint Mr.N.Selvaraj, Advocate, Enrolment No.1299/92, residing at No.898, East Gate, Thanjavur-613 001, Mobile No.9364646162, as the Advocate Receiver.

12. The entire suit properties, which are the subject matter of schedule mentioned A,B and C properties, for which a decree for partition is granted in favour of the petitioner, shall vest with the Advocate Receiver for administration till the disposal of appeal. Advocate Receiver shall take possession of all the properties stated above. First respondent shall cooperate to deliver each and every item of the properties. In case the Advocate Receiver faces any difficulty or problem with first respondent in taking possession of the properties, it is open for him to seek police assistance. Once a complaint or petition is filed by the Advocate Receiver with regard to taking charge of the properties or to administering the properties, the jurisdictional police shall do all assistance to implement the direction of this Court.

Petitioner also shall assist the Advcoate Receiver to identify the properties, which are the subject matter of the suit, and name the tenants or any other person, who is in occupation or possession of the said properties, deriving right under first respondent. Also, if the Advocate Receiver faces any difficulty in getting access to the terms of lease agreement under which the tenants are in possession or feels that the quantum of rent or premium payable by the tenants is misquoted because of collusion between tenants and first respondent, he is at liberty to approach this Court by a separate petition. Since first respondent himself has admitted the quantum of income during the pendency of the suit, this Court does not apprehend any difficulty in the way of the Advocate Receiver collecting rent.

Every tenant shall recognise the Advocate Receiver as the person entitled to collect rent as if he is the landlord till the appeal is disposed of one way or other.

13. Advocate Receiver shall maintain accounts and submit the same every month to the Registry of this Court. He is conferred with all powers and expected to perform the duties as contemplated under Order 40 Rules 1,3 and 4 of the Code of Civil Procedure.

14. Petitioner shall pay a sum of Rs.25,000/- towards initial expenses to the Advocate Receiver and the said amount shall be paid within a period of two weeks from the date of receipt of a copy of this order. It is open for the Advocate Receiver to get appropriate directions from this Court in the course of duty. He is entitled to a sum of Rs.10,000/- per month towards remuneration and the same can be modified by this Court at the request of the Advocate Receiver or any of the parties to the litigation in due course.

15.Petition is allowed accordingly.

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16.Post Contempt Petition (MD) No.690 of 2019 on 23.02.2021 at 04.30 p.m.

sd/- 02/02/2021 / TRUE COPY / / /2021 Sub-Assistant Registrar (C.S.) Madurai Bench of Madras High Court, Madurai - 625 023.

TO THE II ADDITIONAL DISRTRICT AND SESSION JUDGE, THANJAVUR.

COPY TO:

1.THE REGISTRAR JUDICIAL(I/C, MADURAI BENCH OF MADRAS HIGH COURT, MADURAI.

2.MR.N.SELVARAJ, ADVOCATE, ENROLMENT NO.1299/92, RESIDING AT NO.898, EAST GATE, THANJAVUR-613 001.

MOBILE NO.9364646162.

ORDER IN CMP(MD) Nos.12512 of 2018 and 1564 of 2019 IN AS(MD) No.179 of 2018 Date :02/02/2021 DIXIT TK/PN/SAR.4/18.02.2021/14P/4C 14/14