← Library
High Court of Punjab and HaryanaCR/6651/2013allowed

M/S Lakshmi Overseas Ind. Ltd v. Pswc And ANR

2018-02-27Mr. Justice Arvind Singh Sangwan14 pages



         

 !"#"$%&%'()*

&+ ,&-.% /"0&" &'#+!#10"&"'!23,'4' &

&+ ,&-.%'"053 '# #&+!#  "!%!%'"0 6"0&7&

7'8 9:! !"; 0"-7&%'5010 !%' '# '!-"0  "&1'#"'!&  (  <+

 := + :

0"&"'!(>

06=%'# 2?:"'%0#/$ !"?4%!-

0 = 0!%,"3 ?#/$ !"? 01"!%!%'"0

0= -"8 ?#/$ !"?

00"&1'#"'!&   ;-"!-"0!-" "10!"0&2$ 2'"4&1 1"0. 39" 224"#! &""!-"87#5."'!@  9"0""00"#!!-" "10!"00'!  ;-"!-"0!-"87#5."'!&-72#9"0"10!"#%'!-"#%5"&!@ >> >> = + :

"!%!%'"0>

&+ ,&-.% /"0&" &'#+!#10"&"'!23,'4' &

&+ ,&-.%'"053 '# #&+!#934 310"&"'!0"/%&%'7'#"0 0!%$2")'&!%!7!%''#% ?- &%.175'"#0#"0# !"#*A

''"B70"> >*?1 &&"#93!-"2" 0'"#%&!0%$!7#5"?- '#%5 0-?/%#" 4-%$-!-"0#"01 &&"#93!-"09%!0 !0# !"#4 &&"! &%#" '# !-"$ &"4 &0". '#"#!!-"09%!0 !00#"$%#%'5!-"#%&17!" 0"&-' ."0%!& 0%"   $!&    !-"  $ &"  0"  !- !  7'8 9  :! !"  ; 0"-7&%'5 010 !%'!-075-%!&%&!0%$! ' 5"0?  !"-5 0-: -%9?0""00"#  #%&17!"!!-"09%!0 !0?' ."23?:-0%:55 04 2?:

"!#?:2"

09%!0 !0?. ,%'5$2 %.00"$/"03 &?))?)?) >127&%'!"0"&! !

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

"!#?  4-%2"  #" 2%'5  4%!-  !-"  . !!"0  $ ."  !   !-" $'$27&%'!- !10"&"'!#%&17!"0"5 0#%'5&-0! 22%'0"$/"030%$"- & 9""'&1"$%%$ 22310/%#"#%':79>$2 7&" %%%2 7&"*!-"50""."'!

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

>> !%&'"$"&& 03!0"10#7$"!-"$2 7&"04-%$-!-"%0"$!0 0"&1'#"'!  010 !%'  %&  !  ! ,"   #"$%&%'   -"  0"2"/ '!  "B!0 $!   2 7&"* %%%%&0"10#7$"# &7'#"0(> <* -".%22"0&- 22"'&70"!- !(> % BBBBBB BBBBBB BBBBBB %% BBBBBB BBBBBB BBBBBB %%% '$ &"!-"0"%& &-0! 22%'!-"0"$/"030%$" 10/%#"# %'&79>$2 7&" % 9/"!-".%22"0&- 22 1 3!!-"/"0'."'!!-"10%$"0%$"%B"#93

127&%'!"0"&! !!-"0 !"C0.!-"# !"%! 9"$."1 3 92"!%22!-"# !" $!7 20" 2%D !%' "F7%/ 2"'!!!-"&-0! 22 %/ BBBBBB BBBBBB BBBBBB / BBBBBB BBBBBB BBBBBB< 2 7&"E!-"50""."'!%&0"10#7$"# &7'#"0(> <E -""'!%0"F7 '!%!30%$" 22/ 0%"!%"&#"2%/"0"# 93!-".%22"0!!-"/"0'."'!&- 22$'0.!!-" &1"$%%$ !%'&    2 %#  #4'  %'   !-"  7'8 9  %$"

0$70"."'! +"/3 0#"0E*? & ."'#"#0.!%."! !%."0%' '3!-"0      %&&7"# 93!-"/"0'."'!'#% 0.!%."!!%." -" &!$,&0%$"'!$'0.%'5!!-"&1"$%%$ !%'& '#!-" .%22"0&- 229" 2% 92"!1 3!  !-"/"0'."'!0

0$70%'55"'$30!-"F7 '!%!30%$"&-0!&7112%"#? 1"' 2!3 !!-"$7&!..%22%'50 !"%B"#93/! '#% 127&C%'!"0"&!0.!-"# !"%!9"$."&1 3 92" !%22!-"# !" $!7 20" 2%D !%'!-"$'/"0!"#/ 0%"!3 0%$"-"#"$%&%'!-"%0"$!0 # '#:7112%"&

>A>

7'8 9 -"0"%' !"00""00"#! &!-"%0"$!0 %'!-%& 9"- 2&- 229"%' 2

% !!-"!%."#"2%/"03?!-"&!$,&0%$"&- 229" &798"$!"#!!-"%'&1"$!%' &1"010/%&%'&!-"

7'8 9  %$"  0$70"."'!  +"/3  0#"0?  E* '3F7 '!%!3 224 '$"#"!"0.%'"# !!-"!%." %'&1"$!%' $$0#%'5!!-"&1"$%%$ !%'&&- 229" 0"$/"0"#0.!-" %22"0<&%22&

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

#"$%&%'!-"%0"$!0%' !-%& 9"- 2&- 22 9" %' 2< 2 7&")!-"50""."'!%&0"10#7$"# &7'#"0(> <) C0%$"&- 229"&7112%"#%'!-"=5&7''3

>> 9 5&!9". #" / %2 92"93!-".%22"0?!-"$&!4-%$- &- 229"0"%.970&"# !!-"0 !"%B"#93!-"/"0'."' '#% 0.!%."!!%." ". %'%'5AC0%$"&- 22 9"1 $,"#%'E=5& 7''39 5& %'4-%$-1 ##3%& &7112%"#93!-"/"0'."'-"0%$"&- 229"1 $,"# %'&! '# 0#&%D"?#792" 2%'"&. $-%'"&!%!$-"#9 5& -" %$" %22"0&- 22,""1101"0 $$7'! 227''3 9 5&-"9 5&7'#&70127& !"0!-"%22%'50%$"&- 22 9"0"! %'"#93!-".%22"0 '#!-"$&!!-"0"&- 229"1 %# 93!-".%2"0!!-"/"0'."' !!-"0 !"!9"%B"# 93!-":! "/"0'."'0.!%."!!%."< -"$2 %.. #"93!-" ' 5%'5%0"$!0? 7'8 9; 0"-7&%'5 010 !%'&-4&!- !224%'5#%&17!"&4"0"0 %&"#93!-"010 !%'(> <) - !  !-"  0"&1'#"'!  4 &  0"F7%0"#  !  #"2%/"0 *AEA  F!2&  %$"  $..

'   G  )C  3%"2#  '# E)A)*F!2& %$"0.%'" G)C :?*C  1 !!"0'  4-%$-  4"0"  #7"  0.  0"& %#  1 ##3  93   %'!-"!"0. 50""."'  70!-"0%!4 & 0"F7%0"# ! . %'! %'!

 *C * - !!-"0"&1'#"'!#"2%/"0"#2%.%!"#F7 '!%!3 0%$" '##%#'<!. %'! %'!-"&$-"#72" & 50""#

"&1'#"'!#"2%/"0"#'23*F!2&  %$"

$..'%22"#%')9 5&? '#EAH!2

>>

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

$2 7&"&!-" 50""."'! &#"! %2"#9"24(>  - !  &  #"! %2"#  9/"    9 5&  4"%5-%'5 AAEAEH!21 ##34 &&-"22"#7!)*)) 9 5&4"%5-%'5A))EH!21 ##3&!0"#4%!- !-".%22"0$..' '#A)E %'"H!21 ##34 &7'#&-0!-%&&-0! 5" %&0"$/"0 92" !"$'.%$$&!1 ##3 &1"0 $2 7&" )!-" 50""."'! '#%&$ 2$72 !"#G

&E)1"0H!2$..'/ 0%"!31 ##3 '#G &E*A1"0H!2%'"/ 0%"!3

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

0.!-"0"&1'#"'!' 2 &&9 0# '

'# &*A*E' 2 &&9 0# '   - ! & ! &1"0$2 7&"!-" 50""."'!F7 2%!3 224 '$"#"!"0.%'"# !!-"!%."%'&1"$!%' 0%$"?  $$0#%'5  !  &1"$%%$ !%'&?  4"0"  !  9" 0"$/"0#0.!-".%22"0 -"F7 2%!3 224 '$" %"!-"F7 2%!3$7!&%.1&"# '##"#7$!"#93  '!-"#"2%/"030%$"5%/"'93!-"0"&1'#"'!%' !-" $$7'! :;%& &  A) -"

#"! %2%&"'$2&"# 6 - !!-"0"&1'#"'! !"0#"2%/"030%$"%' :;

>*>  ="1!!-"#$7."'!4%!--%. '#&79.%!!"# 2 !" &#"! %2"#%' ''"B70"'&"F7"'!23?!-" $2 %. '!&7"0 2&& &E*)A'  #"2 30"$"%1!1 3."'!&0. &&7$-!-%& .7'!%& 2&0"$/"0 92"0.!-"0"&1'#"'! .%22"0 - !  !-"  %'$."  ! B  !  9"  #"#7$!"#  ' .%22%'5 &!%!$-%'5  $- 05"&   1 3 92"  93  !-"

0"&1'#"'!  %&  &  EEE  4-%$-  %&  2& 0"$/"0 92"  0.  !-"  0"&1'#"'!  &  &! !7!03 92%5 !%'& 6 - !!-"0"&1'#"'!%&2% 92"!1 3  %'!"0"&!G C1"0 ''7.' *AH!20%$"

!"0# !"#-%& .7'!%'!"0"&!%&

&  )  4-%$-  %&  0"$/"0 92"  0.  !-" 0"&1'#"'! E

70!-"0!-"0"&1'#"'!%& 2&2% 92"!1 3%'!"0"&! GC1"0 ''7.'!-" .7'!$&!0%$" *E)AK '#) !-" .7'!%'!"0"&!

%'  !-%&      %&  2&  0"$/"0 92"  0.  !-"

0"&1'#"'!< 2 7&"50""."'!%& 2&0"10#7$"# &7'#"0(> <    ( 22!-"#%&17!"& '##%"0"'$"

0%&%'57!0%' '3. ''"0!7$-%'50$'$"0'%'5 !-%& 50""."'!4- !&"/"0 "B$"1! &! '3. !!"0!-"

#"$%&%'4-%$-%&"B10"&&2310/%#"#0%'!-"

>E> $'!0 $!  &- 22  9"  0""00"#  !  !-"  &2"  09%!0 !0   %0"$!0

' 5%'5%0"$!00 '31"0&' 11%'!"#93 -%.%'!-%&9"- 2-"0"4%229"'98"$!%'! '3&7$- 11%'!."'!  !- !  !-"  1"0&'  11%'!"#  %&  0  4 &  ' ".123""    #  '#  :7112%"&  "1 0!."'!

7'8 9 5"'$30!- !-"- #!#" 24%!-!-". !!"0&! 4-%$-!-"$'!0 $!0"2 !"& '#!- !%'!-"$70&"-%& #7!%"&  &7$-   &  ".123""    !-"  #  '#  :7112%"& "1 0!."'! 7'8 9 5"'$3- #"B10"&&"#/%"4&' 220 '3!-". !!"0%'#%&17!"0#%"0"'$"-" 4 0# &7$- 09%!0 !%'&- 229"%' 2 '#9%'#%'5'!-"1 0!%"& !!-%&$'!0 $!!%& !"0.!-%&$'!0 $!%'!-""/"'! !-" 09%!0 !09"%'5!0 '&"00"#?0/ $ !%'5-%&%$" 0  9"%'5  "' 92"  !   $!  0  '3  0" &'?  !-" %0"$!0

' 5%'5%0"$!0 !!-"!%."0&7$-!0 '&"0? / $ !%'%$"?#" !-0%' 9%2%!3&- 22 11%'! '!-"0 1"0&'! $! & 09%!0 !0:7$- 1"0&'&- 229""'!%!2"# !10$""#4%!-0""0"'$"0. '#!-"&! 5"4-"0"%! 4 &2"!93-%&10"#"$"&&0

0/%#"#70!-"0!- ! '3#". '#0 09%!0 !%'%' 0"&1"$! '3$2 %.

&!-".%22"0?7'#"0!-"$'!0 $!

&- 229"%'40%!%'5 '#. #"4%!-%''"3" 0!-"# !" $.12"!%'0"B1%03!-"1"0%#$'!0 $!?%!-" #". '#%&'!. #"4%!-%'!-"1"0%#!-"$2 %. &!-"

.%22"0 &- 229"#""."#!- /"9""'4 %/"# '# 0"2" &"# 222% 9%2%!%"&7'#"0!-"$'!0 $!%'0"&1"$!

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

 

         

?

E :710"."70! &"&)?      

  

     ?E*) :?  

>>   !     "#$  %   

  &   '#? A:E! 2, 7!-0%!3 1"B70!%' 

 

   &710 5"& !&-4!- !%'!-"& %#$ &"?!-"09%!0 !04 & 11%'!"#93!-"%5-70! '#!-"& %#0#"04 &7'#"0$- 22"'5"-"0"0"? 11" 29"0"!-"1"B 70!4 &  5 %'&! !-" 0#"0 11%'!%'5  09%!0 !0! #"$%#"!-"#%&17!" 0""00"#  !930"&1'#"'!  -"0"0"?!-"1"B70!4 &0"F7%0"#! #"$%#"4-"!-"0 %' /%"4  09%!0 !%' $2 7&"%' !-" !"'#"0"#  #$7."' 10/%#"#%'2 7&"!-"& %##$7."'!-"90" $-&1"$%%"#%'2 7&" %& '"B$"1!"#. "0;-%2"0""00%'5!& %#2 7&"?!-"1"B 70!!,!-"/%"4!- !#%&17!"4 &0"5 0#%'5 F7 '!7.2%F7%# !"# # . 5"& &&"&&"# '#2"/%"#93!-"170$- &"0!4 &9&"0/"# &7'#"0(> <  /%'5-" 0#!-"2" 0'"#$7'&"20!-"1 0!%"& '# !"0"B .%'%'5!-"87#5."'!-"%5-70! '# !-"!-"0. "0% 2&'0"$0#?

4" 0"!-"/%"4!- !!-%& 11" 2.7&!9"#%&.%&&"# 2 7&"%&!-" 09%!0 !%' $2 7&"  '#  10/%#"&  !- !  '3  F7"&!%'?  #%&17!"  0 #%"0"'$" 0%&%'57'#"0!-%& 50""."'0%'$''"$!%' !-"0"4%!-472#9"0""00"#! 09%!0 !%' !-%&? ' "B$"1!%'  %&  2&  10/%#"#  4-%$-  2 3&  #4'  !- !  !-" . "0&?!-"#"$%&%'!4-%$-%& &1"$%%$ 22310/%#"# 7'#"0!-%& 50""."'472#'!9"0""00"#! 09%!0 !

0. 9 0"0" #%'52 7&":"$!%'!-" !"'#"0#$7."'!?%!%&$2" 0!- !%!-"!"'#"0"0 %2&! #"2%/"0!-"5#& '#&"0/%$"&'!70',"39 &%&4%!-%' !-"1"0%#10"&$0%9"#?!-"170$- &"0&- 229""'!%!2"#!

>> 0"$/"0  2%F7%# !"#  # . 5"&  '#  !-"  F7 '!7.    !-" 2%F7%# !"## . 5"& &&"&&"# '#2"/%"#93!-"170$- &"0 &- 229"%' 2 '#'!$- 22"'5" 92"93!-"&7112%"0  BBBBBB BBBBBBB BBBBBBB  -"F7"&!%'!9"#"$%#"#%'!-%&$ &"%&4-"!-"0 !-"2% 9%2%!3!-"0"&1'#"'!!1 32%F7%# !"## . 5"& '#!-""'!%!2"."'!!-" 11"22 '!&?!$22"$!!-"& ." 0.!-"0"&1'#"'!%& '"B$"1!"#. !!"00!-"1701&" 2 7&"!-"5"'"0 2$'#%!%'&$'!0 $!-" %5-70!- &1%'!"#7!$00"$!23!- !!-" 7!-0%!3 !-"170$- &"0   :+ !  

 

  

 

       

     

    

  

   

 

   



     



   

    

  

 

    

    

   

   

      &      #       (  &   #   ##    

   (

    &     < -"1"B70!-"2#!- !#%&17!"%'!-"& %#$ &"#"&'! 22 4%!-%'"B$"1!"#. !!"0&-"F7"&!%'%'/2/"#%'10"&"'!$ &"%&"'!%0"23 #%"0"'! '    &710 ?!-"F7"&!%'4 &0"5 0#%'5!"0.& !-"$'!0 $! '#0"$/"03# . 5"& & 00" 0&2 '#0"/"'7"

>> -"2" 0'"#&"'%0$7'&"201"!%!%'"0- &0""00"#!&"/"0 2 7!-0%!%"&    !-%&  70!  %'  &%.%2 0  . !!"0&  %'/2/%'5  7'8 9  :! !"

1"0 !%/":71123 '# 0,"!%'5 "#"0 !%'+%.%!"#

0,"# '# # '#:7112%"&"1 0!."'!?4-"0"%'!-":%'52""'$-!-%&70!%' )  

  %       %** +        *(  ',#  ##&    

-  . " $ *# +      ? *

 %/%2%'&%.%2 0$%0$7.&! '$"&-"2#!- !%!%& $/"0"#4%!-%' "B$"1!"# . !!"0 '#0""00"#!-". !!"0!!-" ' 5%'5%0"$!00 #"$%&%' '  '!-"0  :%'52"  "'$-  7!-0%!3    !-%&  70!  %'   

     *(  ',#. ##&    

-  .?       %/%2  A?  %!  4 &  -"2#  !- !  #%&17!" 0"5 0#%'5 "$'.%$$&! '# 4 0#%'!"0"&!%&$/"0"# &$2 7&" 50""."'! '#%!%&#"$%#"#93!-" ' 5%'5%0"$!0 '#'""#'!!!-"

0""00"#! 09%!0 !0 :%.%2 023?%' '!-"0:%'52""'$- 7!-0%!3!-%&70!%'/

(

    *(  '

  ##  '#  .

"!

!$  ? %!4 &-"2#!- !#%&17!"0"5 0#%'510%$"0'' #"2%/"030#%&17!"0"5 0#%'510%$"''#"2%/"031 ##3 &4"22 & %'!"0"&!%&$/"0"#4%!-%'& %# 50""."'! '#9"%'5"B$"1!"#. !!"0?& ."%& !9"#"$%#"#93!-" ' 5%'5%0"$!0-%.&"2 '#'!93 09%!0 !0 :%.%2 023?%' '!-"0:%'52""'$- 7!-0%!3!-%&70!%' *(  '

  ##  '#  . "!

!$ '

  ). / 1

   *   #   ?

%' $ &"0"5 0#%'5&-0!&71123?%!4 &-"2#! 224%!-%'!-"&-0!&71123

>A> '#4 &!9"#"$%#"#93!-" ' 5%'5%0"$!0 :%.%2 0  F7"&!%'  0&"  9"0"  !-%&  70!   %' )  

2 &  - . " & )  

3   .$  *(  '

  ##  '#  

  ?#"$%#"# ''!-"& %#$ &" 2&?!-%&70!!,!-"/%"4!- !. !!"0  22&4%!-%'"B$"1!"#$2 7&"!-" 50""."'!-"0"0"?!-" 4 0#1 &&"# 93!-" 09%!0 !04 &-"2#!9"4%!-7! '3870%&#%$!%' '#4 &&"! &%#"

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

''"B70"> >*?1 &&"#932" 0'"#%&!0%$!7#5"?- '#%5 0-?%&-"0"93&"! &%#"'&"F7"'!23?0"/%&%'%& 224"# 

= + :   )* &8,& ;-"!-"0&1" ,%'5 0" &'"# ( "& ;-"!-"0 "10! 92"

( "&