THE FRIENDS TEA COMPANY LTD. Vs. DIPANKAR MITRA

JUDGEMENT

(1.) Let a suo motu rule of contempt be issued against Salil Banerjee, working for gain at Vasundhara, 4th floor, space no. 5, 2/7, Sarat Bose Road, Kolkata 700 020, since it, prima facie, appears that such person may have attempted to deliberately mislead the Court in seeking to rely on a document which may be at variance with the same document that the Friends Tea Company Limited filed with the income-tax authorities.

(2.) Salil Banerjee has affirmed an affidavit on behalf of the company on January 24, 2012. A copy of the list of sundry creditors of the company as at March 31, 2006 has been appended to such affidavit. However, long prior to such affidavit being filed, the income-tax authorities had produced the complete breakup of the liabilities of the company for the accounting year 2005-06. The document was available in Court long before the affidavit was affirmed on January 24, 2012. In course of C.P. No. 550 of 2010 being heard, considerable reliance was placed on the document and it was emphasized more than once that the name of the petitioner herein figured in the list in the document made over by the income-tax authorities. The petitioner was shown to be a creditor of the company for the sum of Rs. 10,01,570/-.

(3.) The income-tax authorities could not have obtained the list of creditors or persons to whom the company owed money during the accounting year 2005-06 without the company having submitted the document to such authorities. A copy of the document was carried to Court pursuant to a subpoena issued. The copy was available for inspection and the copy-document was extensively relied upon by the petitioner in course of submission made in support of the claim in the company petition.