M/S Gian Chand And ORS v. Gopal Krishan Malhotra
!"#!
$!!! !%!
& '()*&+,&-*./0/+12&3456758689& :;:;<=>?=;<?>@ & ABC&DEFG&HIFG'&FG'&JKC& & 555L*)/)/+1*M0& & N*M0O0& & DJLFP&QKECIFG&AFPIJRKF& & 555K*0S+1-*1)0& :;:;TUV=>;<?>@ & ABC&DEFG&HIFG'&FGK&JKC& & 555L*)/)/+1*M0& & N*M0O0& & AJIEGE&AFPIJRKF& & 555K*0S+1-*1)& & HJKFA2&IJGWXPY&AK5&Z[CREHY&FAFG&HIF['IFK\& & LM*0*1)&2& & AM5&G(]^/1-*M&C/1_`&C/-`Oa&F-]+.()*a& & ,+M&)`*&S*)/)/+1*M05& & AM5&G(b/)&D(O)(ba&F-]+.()*a& & ,+M&)`*&M*0S+1-*1)5& !:!!
%!
$c de !fg & 35& & R`/0&& +M-*M&& 0`(hh&& -/0S+0*&& +,&& (i+]*jb*1)/+1*-&& )k+&& S*)/)/+10& & /1]+h]/1_&& /-*1)/.(h&& ,(.)0a&& iO)&& -/,,*M*1)&& .`*lO*0a&& (1-&& )`O0&& M*0Oh)/1_&& /1&& )k+& & 0*S(M()*&& .+bSh(/1)0&& O1-*M&& C*.)/+1&& 3mn&& +,&& )`*&& G*_+)/(ih*&& E10)MOb*1)0&& F.)a& & 3nn3a&o,+M&0`+M)&pG5E5&F.)Wq5& & 85& & H`(hh*1_*&& /1&& )`*&& SM*0*1)&& S*)/)/+10&& (M*&& )+&& )`*&& +M-*M0&& -()*-& & 8n56r5863sa&& F11*tOM*&& Lj9&& /1&& HKAjAj84364j863s&& (1-&& 635675863sa&
!"# $%&$'( )*+, -../ 0-1 23 4256 +, 1* .1 23 6 701 2 $#' 28 1* 9:21 -+/ ;31413 01 3< :024.26 :1*28803*-5+6 336= != >-6 023/ 3+4 13 1*-1 1* .1 23 - -6, 12 4-< 1* .-,41 28 0*?@3A -421
== 3=$!("&(&&&B
+21* 0-33( 1*82(033-,6 01 2+:
512024.261*2880= CD >-6 023/ 82 1* 3.261 3+4 13 1*-1 1*2:* 1* .1 23 *-6 /6 -../ 0-1 23 82 024.26 : 1* 2880 +82 1* ..//-1
21B1 -/
21( *2)5( 5 1*2:* 1* 3.261 )-3 21 -:-+/ 82
1 2 -0021 28 1* 8-01 1*-1 1*, ) 2/, .-, : 1* 0*? -421 -6 21 -,1* : 25 -6 -+25 FE 3 30*( 1* 3.261 *-3 - :*1 12 83 12 :1 1* 2880 024.266= G1* 1*-1( 1* 4-11 *-3 + 86 # 43 12 1* 6 -1 2
1( // 21* : )-3 .- 6 12 1*4= 80
3 4-6 12 1* H6:413
I JKLII MNONPII QRRSLI I TUPVII MNPII RUWXYLI I ZLVII JKLII MNONPII QRRSLII [ZUVII TUPVII \OSOPWOYI ( %&$]@$A
@ -/A $!'(I [Y^_OII MP^U_OII ONPII RUWXYLI I ZLVII `WOYOPII aRXSI %&$]@%A >-) b-/6 $ c' -6I \deII dNPfLUY^XLII T^g^UXPII ONPII RUWXYLII ZLVI I MgOYSOSIIZLVII\fgON^IONPIONRUWXYI %&$%@$A= ==@ -/A c%%= "= b-6-6.36=
= h* b2i+/ 7.4
21
I MV`VII [WOYgOII j[kII TUPVII ZVI I lO_OU^II JXP^mOSII j[kII TUPVI ( %&%#
n> %"!]( *-3 */6 1*-1 1*
21 02/6 21 ?-3* 1* 024./- 1 6 701 2 $!c 28 1* 9; 01
1* 0 3 28
13
*1 .2) ) 1*21 1* 0231 28 1* 024./- -1
!"
#$!%
& '()*+, -./& 0 )! )#$")
1
)
$"2
$) 3 " .456 7&'& 6 % "*8"2 () $) 3 " ./96 7&'& 6 " " #$" " !2) ) "2)& :
" ;$) " "" " <'= '$)" >& ? @) *& 0)!! A&<$" ? 0)& BCDE.DF 4 3;; DGGH !"
" " *"( ,
!$ " 3 " ./96 7' 6 ( "
" "! $6 )#$")
)
$"2
$) 3 " .456 7&'& 6 " )#$")& ) I) "2 )*"" $) 3 " ./96 7&'& 6 " ;$) " <'= '$)" >&
C$ )F )*
!" )2) G5GJ ) $+, -G5& K!%"2 )"
!$ " 3 " ./9 7' 6 !)
$!
) !! )2$ ),<$2 L
"" " ;$) " M) BCDE.EF G 3;; NN4H6
! " *"(
!$ " 3 " ./9 7' 6 ( "
" "! $6 )#$")
)
$"2 " 3 " 4DE ; " )#$") " $"2
$) 7'0 & GJ& :
" ;$) " $!
)"
"
)*)"$)( "
)" $!(&- .G& '
I$! "$" " " )!* ) ) ) "" " ;$) " KO K% =!! *& :
3 P)% ? 0)& BDED/ '73; 4/9H& :
" "" ($! )*! " ;$) 8 )!") "" " ;$) " <'= '$)" >&
C$ )F ! " "" " Q) ')$ R)"* >& ? 0)& A& =
Q BCDE.5F . 3;; GNEH " $,"2$$ )
!
)
$"2
$) 3 " .456 7&'& 6
1
!" " )#$")& ' =
Q 1
C$ )F * ) ) ))"2 "" " <'= '$)" !&
C$ )F " ;$)
! * "
1 ;$)
$!
!
)""! ) "2 2"
$ "
$) 3 " .456 7&'& 6 "
$
!"&'( ! )" $+, ,, .5&4& :
$2
$"2 )#$")
)"6 * " $
6
$)6 " ") O$"
6 "2 " "
!"
$!%
6
" " " )"
! ) "2"
)2
$&
!
" # $#% # & '
()*"+ ,
-
./0"
1% #$ ' ,# "% 3-
45 67 8- 55 % 9:;:< 3,, $" # !%(#
=# -# >#?
"-
+ (
+ "
-%
% #$ , % @ -$ 0% -"
+ # " "
-#%+ #--"@ !A %#"
+ 3-
:B5 ,%C, D - - '% 0 D% 0 0% -"
+
-%#
-# ?
# + " $#D?
E#F E""A =#$$G?
-# 90%#< #'% %'%%
+ #! (
, % '%% !%(" # (
=# -# >#?
-# 90%#<
D%
D# - G0$#" # ?
- G0 "
+?
- $" ! "
?
- ?
' 0#% 7
D %D $
# F -% #
E#F E""A =#$$G?
-# , % "%D
- "
-
!D ?
H#
+ ' # -#?
# " ?
- G0 "
+ # '' -?
1 "% ( #
G , % %'%%" "-
*7= "% I" -# 90%#< D% , % "
+ " H#
+ '#-#'% G- G0 "
+#% "%J) @K#
+ ' # -#
"
''% '% G - G0 "
+ H#
+ , % #00$
!
- G0 "
+
0% G#% $A !#"
- '
F%" 0#%A 1%' % D -#
!H#"@ L 7
#' %# " - %-G# - # D $" # H
D% '' - "% 3-
45 67 8- - $" ! - G0 ""
( M
+ 0 D% "% 3-
NL 67 8- - ' - G0$#
# - -% "
$ +% %
+%# %
?
# # '' - "% 3-
45 67 8- - $" ! - G0 "" "% 3-
NL % '
$A - ' - G0$#
# - -% "?
# ( D ' G#%
G0+ " F"+G ' O + , % D%
"0 #! - ' - ' #00$$# )- G0$#
# - G0 "" '' - "% 3-
45 67 8-
+% " # #00$$# D# H #!$A - G0 #"
- $"
! #
"@ L 0% -# -H D%
"
;B::; ' % # #G ' E4 B;
;;;P) D(% # 0% " ' G % # 4 A#% # $#0"
-
! "0 %'% - ' G#% ' % G ' % G"
#
0
% D% #!$ $ #G # " ( #'% G D# #M '% G , % A #(
- G 0 # A ''% % D" %Q RSTUQVWXYZQ
!
!"
# $ %&'!# $'
% ((!)( * & $ *)#)$$'+" & $ & $) #$%$$# , - )% ' #& $ #
.!$ ) " &' $')+
# #) # /012/132 &)$$# 4.5656/73176/132" 8 '##
& $)!)$ & & +& )## +) 31
+ &*
$ # 8&()+# + + # (:$; 371,/1/< = >?@?A=BC?DEC?FGH= &) I'%) = JDEKL= M $&)I!N )$ #OP$NQ M &
)8( OP$NQ