MANU/DE/1497/2020

Equivalent/Neutral Citation: 2021 (2) C C C 1 , 2020:DHC :2463, 270(2020)DLT582

IN THE HIGH COURT OF DELHI

EX. P. 275/2012, EX. Appl. (OS) 193/2020 and EX. P. 276/2012
Decided On: 05.08.2020
Bhandari Engineers & Builders Pvt. Ltd. Vs. Maharia Raj Joint Venture and Ors.
Hon'ble Judges/Coram:
J.R. Midha, J.
Counsels:
For Appellant/Petitioner/Plaintiff: S.S. Jauhar, Advocate
For Respondents/Defendant: Dayan Krishnan, Senior Advocate and Sanjiv Kakra, Advocate as Amicus Curiae
Case Note:
Civil - Affidavits of assets - Formats of - Present case relates to issuance of modified directions and modified formats of
affidavits of assets, income and expenditure to ascertain financial capacity/status of both parties for fixing
maintenance - Whether case made out to issue modified formats of affidavits of assets - Held, affidavits in question
are very comprehensive and useful to determine whether judgment-debtor has means to satisfy decree/award - In
said affidavits, judgment-debtor required to disclose his occupation and income from all sources in last five years -
Particulars of immovable properties in his name as well as joint names; financial assets including all bank accounts,
DEMAT accounts, safety deposit lockers; investments including FDRs, stocks, shares, insurance policies, loans, foreign
investments; movable assets including motor vehicles, mobiles, computer, laptop, electronic gadgets, gold, silver and
diamond jewellery etc.; intangible assets; garnishee(s)/trade receivables; corporate/business interests; disposal and
parting away of properties; properties acquired by family members, inheritance also to be disclosed - Salaried
judgment-debtor has to disclose particulars of his employment including salary, D.A., commissions, incentives, bonus,
perks, perquisites and other benefits - Income Tax, pension and retirement benefits etc also to be disclosed - Self-
employed judgment-debtor has to disclose nature of business/profession, share in business/profession, net worth of
business, number of employees, amount of regular monthly withdrawals, Income Tax, net income, annual
turnover/gross receipts, gross profits etc - Judgment-debtor also required to disclose income from other sources,
namely, agricultural income, rent, interest on bank deposits and investments, dividends, profit on sale of
movable/immovable assets, mutual funds, annuities etc. - Judgment-debtor also required to disclose whether he has
ever been arrested or kept in detention; whether any Court issued bailable/non-bailable warrants against him -
Judgment-debtor further required to disclose his standard of living and lifestyle, namely, credit/debit cards,
membership of clubs and other associations, loyalty programmes, social media accounts, domestic helps and their
wages, mode of travel in city and outside city, category of hotels for stay, category of hospitals for medical treatment,
frequency of foreign travel, frequent flyer cards, brand of mobile, wrist watch, pen, expenditure ordinarily incurred on
family functions, festivals and marriage of family members, etc - Disclosure of expenditure on housing, household
expenditure, maintenance of dependents, transport, medical expenditure, insurance, entertainment, holiday and
vacations, litigation expenses, discharge of liabilities etc. also mandated - Format of affidavit modified accordingly -
Disposed of. [60]
JUDGMENT
J.R. Midha, J.
1. In execution proceeding, the Executing Court has to ascertain the assets and income of the judgment-debtor to determine, whether
the judgment-debtor has the means to satisfy the money decree. In many developed countries, the law prescribes a comprehensive
format of affidavit of assets, income, expenditure and liabilities to be filed by the judgment-debtor at the very threshold of execution
proceedings to ascertain the financial means of judgment-debtor. However, Form 16A of Appendix E under Order XXI Rule 41(2) of
the Code of Civil Procedure is not exhaustive to ascertain all the assets, income, expenditure and liabilities of the judgment-debtor.
2. Vide judgment dated 05th December, 2019, this Court, after considering the best international practices with respect to mandatory
filing of an affidavit of assets, income, expenditure and liabilities by the judgment-debtor, formulated the formats of affidavits to be
filed by the judgment-debtor at the very threshold of the execution proceedings. This Court also laid down the guidelines for
expeditious hearing and disposal of execution cases.
3 . Vide judgment dated 05th December, 2019, this Court sought the response and suggestions of the Courts below as well as the
Delhi High Court Bar Association on the working of the aforesaid guidelines. The Trial Courts have submitted their response.
Suggestions have been received from the Bar members, which have been considered by this Court.
4. This Court is of the view that the directions issued by this Court in the judgment dated 05th December, 2019 and formats of the
affidavits (Annexures A, B and C) formulated by this Court require modification, in order to make them more comprehensive. The
judgment dated 05th December, 2019, is hereby modified. The modified directions are as under:
Modified Directions
5. Delays and difficulties in execution of decrees/awards erode public confidence and trust in the justice delivery system. Execution
jurisdiction deserves special attention and expeditious disposal considering that the decree-holders have already succeeded in the
litigation and hold a decree/award in their favour.
6. In Satyawati v. Rajinder Singh, MANU/SC/0569/2013 : (2013) 9 SCC 491, the Supreme Court quoted the Privy Council's judgment
of 1872 that the 'difficulties of a litigant in India begin when he has obtained a decree' and observed that the position has not
improved and the decree-holders still face the same problems. The Supreme Court further observed that if there is an unreasonable
delay in execution of a decree, the decree-holder would be unable to enjoy the fruits of his success and the entire effort of successful
litigant would be in vain. The relevant observations of the Supreme Court are reproduced as under:-

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 "....... In relation to the difficulties faced by a decree-holder in execution of the decree, in 1872, the Privy Council had
observed [General Manager of the Raj Durbhunga v. Coomar Ramaput Sing, MANU/PR/0029/1872 : (1871-72) 14 MIA 605:
20 ER 912] that: (MIA p. 612)
"... the difficulties of a litigant in India begin when he has obtained a decree."
2. Even today, in 2013, the position has not been improved and still the decree-holder faces the same problem which was
being faced in the past...............
xxx xxx xxx
12. It is really agonising to learn that the appellant-decree-holder is unable to enjoy the fruits of her success even today i.e. in
2013 though the appellant-plaintiff had finally succeeded in January 1996. As stated hereinabove, the Privy Council in General
Manager of the Raj Durbhunga v. Coomar Ramaput Sing, MANU/PR/0029/1872 : (1871-72) 14 MIA 605: 20 ER 912]had
observed that the difficulties of a litigant in India begin when he has obtained a decree. Even in 1925, while quoting the
aforestated judgment of the Privy Council in Kuer Jang Bahadur v. Bank of Upper IndiaLtd. [MANU/OU/0064/1925 : AIR 1925
Oudh 448 (PC)] the Court was constrained to observe that: (AIR p. 448)
"Courts in India have to be careful to see that the process of the Court and the law of procedure are not
abused by judgment-debtors in such a way as to make courts of law instrumental in defrauding
creditors, who have obtained decrees in accordance with their rights."
13. In spite of the aforestated observation made in 1925, this Court was again constrained to observe in Babu Lal v. Hazari Lal
Kishori Lal [MANU/SC/0049/1982 : (1982) 1 SCC 525] in para 29 that: (SCC p. 539)
"29. Procedure is meant to advance the cause of justice and not to retard it. The difficulty of the
decree-holder starts in getting possession in pursuance of the decree obtained by him. The judgment-
debtor tries to thwart the execution by all possible objections."
xxx xxx xxx
16. ......... the position has not been improved till today. We strongly feel that there should not be unreasonable
delay in execution of a decree because if the decree-holder is unable to enjoy the fruits of his success by
getting the decree executed, the entire effort of successful litigant would be in vain."
(Emphasis Supplied)
7. Order XXI of the Code of Civil Procedure lays down the procedure for the execution of the decree. Order XXI Rule 1(b) of the Code
of Civil Procedure enables the judgment-debtor to directly pay the decretal amount to the decree-holder. Order XXI Rule 1(a) of the
Code of Civil Procedure gives an option to the judgment-debtor to deposit the decretal/award amount with the Executing Court and
give the notice of deposit to the decree-holder under Order XXI Rule 1(2) of the Code of Civil Procedure. Thus, in an ideal situation,
the judgment-debtor is supposed to satisfy the decree/award without waiting for the institution of an execution case. For example,
after the awards are passed by Motor Accident Claims Tribunals in motor accident claims, the insurance companies voluntarily deposit
the award amounts with the Claims Tribunal.
8 . If the judgment-debtor does not voluntarily satisfy the decree/award, the decree-holder is compelled to initiate the execution
proceedings. If the decree-holder is aware of the assets of the judgment-debtor, the Executing Court attaches the assets at the very
threshold of the execution proceedings. The Executing Court thereafter initiates proceedings for sale of the attached assets of the
judgment-debtor.
9 . If the decree-holder is not aware of the complete assets and income of the judgment-debtor, the Executing Court directs the
judgment-debtor to disclose his assets in Form 16A of Appendix E under Order XXI Rule 41(2) of the Code of Civil Procedure.
10. Form 16A of Appendix E under Order XXI Rule 41(2) of the Code of Civil Procedure is not exhaustive to ascertain all the assets
and income of the judgment-debtor. As a result, the execution proceedings keep on lingering at the mercy of the judgment-debtor.
11. In many countries namely United Kingdom, U.S.A, Canada, Australia, Singapore, Ireland, New Zealand and South Africa, the law
prescribes a mandatory comprehensive format of assets, income, expenditure and liabilities to be filed by the judgment-debtor.
12. This Court is satisfied that there is an urgent need to formulate a detailed format of affidavit of assets and income to be filed by
the judgment-debtor at the very threshold of the execution proceedings to curb the delay and expedite the disposal of execution
proceedings.
13. Justice is the ideal to be achieved by law. Justice is the goal of law. Law as it is', may fall short of 'Law as it ought to be' for
doing complete justice in a cause. The gap between the two gives an occasion to the Court to develop the law by evolving juristic
principles for doing complete justice according to the current needs of the society. J.S. Verma, former CJI, in his lecture titled "New
Dimensions of Justice", (1997) 3 SCC J3 observed that:-
"Law, Justice and Morality
Justice is the ideal to be achieved by Law. Justice is the goal of law. Law is a set of general rules applied in the administration
of Justice. Justice is in a cause and depends on application of law to a particular case. Jurisprudence is the philosophy of law.
Jurisprudence and Law have ultimately to be tested on the anvil of administration of justice. "Law as it is" may fall short of
"Law as it ought to be" for doing complete justice in a cause. The gap between the two may be described as the field covered
by Morality. There is no doubt that the development of the law is influenced by morals. The infusion of morality for reshaping
the law is influenced by the principles of Equity and Natural Justice, as effective agencies of growth. The ideal state is when
the rules of law satisfy the requirements of justice and the gap between the two is bridged.
It is this attempt to bridge the gap which occasions the development of New Jurisprudence.
Existing Gaps
The existence of some gap between law and justice is recognised by the existing law itself. This is the reason for the
recognition of inherent powers of the court by express provision made in the Code of Civil Procedure and the Code of Criminal

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 Procedure"
(Emphasis Supplied)
14. Section 151 of the Code of Civil Procedure empowers this Court to make such orders as may be necessary to secure ends of
justice or to prevent the abuse of process of the Court in exercise of its inherent powers. The power under Section 151 of the Code of
Civil Procedure is extraordinary in its nature and is to be exercised to do real and substantial justice, for which the Courts exist.
Article 227 of the Constitution confers on this Court the power of superintendence over the subordinate Courts. The paramount
consideration behind vesting such wide power of superintendence in this Court is to keep the path of justice clear of obstructions
which would impede it. It is the salutary duty of this Court to prevent the abuse of the process, miscarriage of justice and to correct
the irregularities in the judicial process.
15. In exercise of powers under Sections 30 and 151 and Order XXI Rule 41 of the Code of Civil Procedure read with Sections 106
and 165 of the Indian Evidence Act and Article 227 of the Constitution of India, this Court has formulated the formats of affidavit of
assets, income, expenditure and liabilities to be mandatorily filed by the judgment-debtor in execution cases.
16. The modified format of affidavit of assets and income of the judgment-debtor is Annexure A1 hereto. The modified format of
affidavit of assets and income of a proprietorship firm/partnership firm/HUF/Company /Trust as a judgment-debtor is Annexure B1
hereto. The modified format of the affidavit of expenditure of the judgment-debtor is Annexure C1 hereto.
17. The aforesaid three affidavits, namely Annexures A1, B1 and C1 are very comprehensive and they give a complete overview of
the entire assets, income, expenditure and liabilities as well as standard of living of the judgment-debtor.
Relevant Legal Provisions
18. Order XXI Rule 41(2) of Code of Civil Procedure-Judgment-debtor to Disclose Assets
Order XXI Rule 41(2) of the Code of Civil Procedure empowers the Executing Court to direct the judgment-debtor to disclose his
assets on affidavit in Form 16A of Appendix E to ascertain his assets/means to satisfy the decree. Order XXI Rule 41(2) of the Code of
Civil Procedure is reproduced herein below:-
"Order XXI Rule 41
(1).....................
(2) Where a decree for the payment of money has remained unsatisfied for a period of thirty days, the Court may, on the
application of the decree-holder and without prejudice to its power under sub-rule (1), by order require the judgment-debtor
or where the judgment-debtor is a corporation, any officer thereof, to make an affidavit stating the particulars of the assets of
the judgment-debtor."
19. Form 16A of Appendix E of Code of Civil Procedure-Format of Affidavit of Assets
Form 16A of Appendix E of the Code of Civil Procedure is the format of the affidavit of assets to be filed by the judgment-debtor,
which is reproduced herein below:-

20. Order XXI Rule 41(1) of Code of Civil Procedure-Oral Examination of Judgment-Debtor
Order XXI Rule 41(1) of the Code of Civil Procedure empowers the Executing Court to orally examine the judgment-debtor. Order XXI
Rule 41(1) of the Code of Civil Procedure is reproduced hereunder:-
"Order XXI Rule 41(1)-Examination of judgment-debtor as to his property

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 (1) Where a decree is for the payment of money the decree-holder may apply to the Court for an that
(a) the judgment-debtor, or
(b) where the judgment-debtor is a corporation, any officer thereof, or
(c) any other person, be orally examined as to whether any or what debts are owing to the judgment-debtor
and whether the judgment-debtor has any and what other property or means of satisfying the decree; and
the Court may make an order for the attendance and examination of such judgment-debtor, or officer or
other person, and for the production of any books or documents."
(Emphasis Supplied)
21. Order XXI Rule 41(3) of Code of Civil Procedure - Detention of Judgment-Debtor
In the event of the judgment-debtor's default to file the affidavit of assets, Order XXI Rule 41(3) of the Code of Civil Procedure
empowers the Court to detain the judgment-debtor in civil prison for up to three months. Order XXI Rule 41(3) of the Code of Civil
Procedure is reproduced below:-
"Order XXI Rule 41(3)
(3) In case of disobedience of any order made under sub-rule (2), the Court making the order, or any Court to which the
proceeding is transferred, may direct that the person disobeying the order be detained in the civil prison for a term not
exceeding three month unless before the expiry of such terms the Court directs his release."
22. Arrest and Detention of the Judgment-Debtor
Sections 51(c), 55 to 59 and Order XXI Rules 37 to 40 of the Code of Civil Procedure prescribe the procedure to be followed for
detention of the judgment-debtor in the civil prison. Section 55 contains the provision relating to arrest and detention; Section 56
contains the provision relating to prohibition of arrest and detention of women; Section 58 contains the provision relating to duration
of detention and release; Section 59 contains the provision relating to release on the ground of illness; Order XXI Rule 37 contains
provision for show cause notice to the judgment-debtor against detention in the civil prison; Order XXI Rule 38 contains the provision
relating to warrants of arrest to the judgment-debtor; Section 57 and Order XXI Rule 39 contains the provisions relating to
subsistence allowance for the judgment-debtor and Order XXI Rule 40 contains the provision relating to proceedings on appearance
of the judgment-debtor.
23. Attachment of Property in Execution of Decrees
Sections 51(b), 60 to 64and Order XXI Rules 41 to 57 of the Code of Civil Procedure contain provisions for attachment of properties
in execution of decrees. Section 60 gives the list of properties which are liable to attachment and sale whereas the Proviso to Sub-
Section (1) of Section 60 gives the list of properties which are exempted from attachment or sale. Section 60 of the Code of Civil
Procedure is reproduced hereunder:
"Section 60 - Property liable to attachment and sale in execution of decree.
(1) The following property is liable to attachment and sale in execution of a decree, namely, lands, houses or other
buildings, goods, money, bank-notes, cheques, bills of exchange, hundis, promissory notes, Government securities,
bonds or other securities for money, debts, shares in a corporation and save as hereinafter mentioned, all other
saleable property, movable or immovable, belonging to the judgment-debtor, or over which, or the profits of which,
he has a disposing power which he may exercise for his own benefit, whether the same be held in the name of the
judgment-debtor or by another person in trust for him or on his behalf:
Provided that the following particulars shall not be liable to such attachment or sale, namely:--
(a) the necessary wearing-apparel, cooking vessels, beds and bedding of the judgment-debtor, his wife and
children, and such personal ornaments as, in accordance with religious usage, cannot be parted with by any
woman;
(b) tools of artisans, and, where the judgment-debtor is an agriculturist, his implements of husbandry and
such cattle and seed-grain as may, in the opinion of the Court, be necessary to enable him to earn his
livelihood as such, and such portion of agricultural produce or of any class of agricultural produce as may
have been declared to be free from liability under the provisions of the next following section;
(c) houses and other buildings (with the materials and the sites thereof and the land immediately
appurtenant thereto and necessary for their enjoyment) belonging to an agriculturist or a labourer or a
domestic servant and occupied by him;
(d) books of account;
(e) a mere right to sue for damages;
(f) any right of personal service;
(g) stipends and gratuities allowed to pensioners of the Government or of a local authority or of any other
employer, or payable out of any service family pension fund notified in the Official Gazette by the Central
Government or the State Government in this behalf, and political pensions;
(h) the wages of labourers and domestic servants, whether payable in money or in kind;
(i) salary to the extent of the first one thousand rupees and two-thirds of the remainder in execution of any
decree other than a decree for maintenance:
Provided that where any part of such portion of the salary as is liable to attachment has been under
attachment, whether continuously or intermittently, for a total period of twenty-four months, such portion

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 shall be exempt from attachment until the expiry of a further period of twelve months, and, where such
attachment has been made in execution of one and the same decree, shall, after the attachment has
continued for a total period of twenty-four months, be finally exempt from attachment in execution of that
decree;
(ia) one-third of the salary in execution of any decree for maintenance;
(j) the pay and allowances of persons to whom the Air Force Act, 1950 (45 of 1950), or the Army Act, 1950
(46 of 1950), or the Navy Act, 1957 (62 of 1957), applies;
(k) all compulsory deposits and other sums in or derived from any fund to which the Provident Funds Act,
1925 (19 of 1925), for the time being applies in so far as they are declared by the said Act not to be liable to
attachment;
(ka) all deposits and other sums in or derived from any fund to which the Public Provident Fund Act, 1968
(23 of 1968), for the time being applies, in so far as they are declared by the said Act as not to be liable to
attachment;
(kb) all moneys payable under a policy of insurance on the life of the judgment-debtor;
(kc) the interest of a lessee of a residential building to which the provisions of law for the time being in
force relating to control of rents and accommodation apply;
l) any allowance forming part of the emoluments of any servant of the Government] or of any servant of a
railway company or local authority which the appropriate Government may by notification in the Official
Gazette declare to be exempt from attachment, and any subsistence grant or allowance made to any such
servant while under suspension;
(m) an expectancy of succession by survivorship or other merely contingent or possible right or interest;
(n) a right to future maintenance;
(o) any allowance declared by any Indian law to be exempt from liability to attachment or sale in execution
of a decree; and
(p) where the judgment-debtor is a person liable for the payment of land-revenue, any movable property
which, under any law for the time being applicable to him, is exempt from sale for the recovery of an arrear
of such revenue.
Explanation I.--The moneys payable in relation to the matters mentioned in clauses (g), (h), (i), (ia), (j), (l) and (o)
are exempt from attachment or sale, whether before or after they are actually payable, and, in the case of salary, the
attachable portion thereof is liable to attachment, whether before or after it is actually payable.
Explanation II. In clauses (i) and (ia), "salary" means the total monthly emoluments, excluding any allowance
declared exempt from attachment under the provisions of clause (l), derived by a person from his employment
whether on duty or on leave.
Explanation III In clause (I) "appropriate Government" means--
(i) as respects any person in the service of the Central Government, or any servant of a Railway
Administration or of a cantonment authority or of the port authority of a major port, the Central Government;
(ii) [* * *]
(iii) as respects any other servant of the Government or a servant of any other local authority, the State
Government.
Explanation IV--For the purposes of this proviso, "wages" includes bonus, and "labourer" includes a skilled, unskilled
or semi-skilled labourer.
Explanation V.--For the purposes of this proviso, the expression "agriculturist" means a person who cultivates land
personally and who depends for his livelihood mainly on the income from agricultural land, whether as owner,
tenant, partner or agricultural labourer.
Explanation VI--For the purposes of Explanation V, an agriculturist shall be deemed to cultivate land personally, if he
cultivates land--
(a) by his own labour, or
(b) by the labour of any member of his family, or
(c) by servants or labourers on wages payable in cash or in kind (not being as a share of the produce), or
both.
(1-A) Notwithstanding anything contained in any other law for the time being in force, an agreement by which a
person agrees to waive the benefit of any exemption under this section shall be void.
(2) Nothing in this section shall be deemed to exempt houses and other buildings (with the materials and the sites
thereof and the lands immediately appurtenant thereto and necessary for their enjoyment) from attachment or sale in
execution of decrees for rent of any such house, building site or land."
24. Section 30 of the Code of Civil Procedure - Power to order discovery
Section 30 of Code of Civil Procedure empowers the Court, either on its own or on the application of any party, to make such orders

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as may be for necessary for the admission of documents and facts, discovery, inspection, production, impounding and return of
documents or other material objects producible as evidence; and any fact to be proved by affidavit. Section 30 of the Code of Civil
Procedure reads as under:
"Section 30 - Power to order discovery and the like
Subject to such conditions and limitations as may be prescribed, the Court may, at any time, either of its own motion or on
the application of any party --
(a) make such orders as may be necessary or reasonable in all matters relating to the delivery and answering of
interrogatories, the admission of documents and facts, and the discovery, inspection, production, impounding and
return of documents or other material objects producible as evidence;
(b) issue summonses to persons whose attendance is required either to give evidence or to produce documents or
such other objects as aforesaid;
(c) order any fact to be proved by affidavit."
25. Section 106 of the Indian Evidence Act - Burden of disclosing the assets
The assets and income of a judgment-debtor are within his personal knowledge and Section 106 of the Indian Evidence Act casts the
burden on him to disclose his assets and income. Section 106 of the Indian Evidence Act reads as under:
"Section 106 - Burden of proving fact especially within knowledge
When any fact is especially within the knowledge of any person, the burden of proving that fact is upon him."
26. Section 165 of the Indian Evidence Act - Judge's Power to put questions and order production
It is the duty of the Court to ascertain the truth and then, do justice on the basis of the truth. Section 165 of the Indian Evidence Act,
1872 invests the Judge with plenary powers to put any question to any witness or party; in any form, at any time, about any fact
relevant or irrelevant. Section 165 is intended to arm the Judge with the most extensive power possible for the purpose of finding the
truth. The effect of this Section is that in order to get to the bottom of the matter before it, the Court will be able to look at and
inquire into every fact and thus, possibly acquire valuable indicative evidence which may lead to other evidence strictly relevant and
admissible. The Court is not, however, permitted to base its judgment on any, but only on relevant statements. Section 165 of the
Indian Evidence Act, 1872 reads as under:
"Section 165 - Judge's power to put questions or order production
The Judge may, in order to discover or to obtain proper proof of relevant facts, ask any question he pleases, in any form, at
any time, of any witness, or of the parties, about any fact relevant or irrelevant; and may order the production of any
document or thing; and neither the parties nor their agents shall be entitled to make any objection to any such question or
order, nor, without the leave of the Court, to cross-examine any witness upon any answer given in reply to any such
question:
Provided that the judgment must be based upon facts declared by this Act to be relevant, and duly proved:
Provided also that this section shall not authorize any Judge to compel any witness to answer any question
or to produce any document which such witness would be entitled to refuse to answer or produce under
Sections 121 to 131, both inclusive, if the question were asked or the document were called for by the
adverse party; nor shall the Judge ask any question which it would be improper for any other person to ask
under section 148 or 149; nor shall he dispense with primary evidence of any document, except in the cases
herein before excepted."
27. In Ved Parkash Kharbanda v. Vimal Bindal, MANU/DE/0642/2013 : (2013) 198 DLT 555, this Court discussed the meaning of
Truth' and how to discover it. This Court considered Ram Chander v. State of Haryana, MANU/SC/0206/1981 : (1981) 3 SCC 191,
Ritesh Tewari v. State of Uttar Pradesh, MANU/SC/0742/2010 : (2010) 10 SCC 677, Zahira H. Sheikh v. State of Gujarat,
MANU/SC/0322/2004 : (2004) 4 SCC 158, State of Rajasthan v. Ani, MANU/SC/0233/1997 : (1997) 6 SCC 162, Mohanlal Shamji Soni
v. Union of India, MANU/SC/0318/1991 : 1991 Supp. (1) SCC 271, Jamatraj Kewalji Govani v. State of Maharashtra,
MANU/SC/0063/1967 : AIR 1968 SC 178, Sessions Judge, Nellore Referring Officer v. Intha Ramana Reddy, MANU/AP/0252/1971 :
1972 Cri.L.J. 1485 with respect to the scope of the power under Section 165 of the Indian Evidence Act.
28. Delhi High Court Rules for Execution of Decrees
The Delhi High Court Rules for execution of decrees [Volume I of High Court Rules and Orders, Part C, Chapter 12 Part A 'General']
provides for expeditious disposal of the execution cases by District Courts. Rule 2 provides at least one day every week to be
reserved for execution work to ensure expeditious disposal. Rules 4 and 5 provide for close supervision and control of the execution
cases by the District Judge and report to the High Court in the event of any delay in the disposal of execution cases. Rules 2, 4 and 5
of Volume I of High Court Rules and Orders, Part C, Chapter 12, Part A - General of Delhi High Court Rules are reproduced hereunder:
"CHAPTER 12
Execution of Decrees
Part A - GENERAL
2. Special Day To Be Reserved For Execution Work
Execution of decrees should receive the same attention from the Courts as original civil work and should be methodically and
regularly dealt with, as expeditiously as possible. Where parties have to be heard or evidence recorded in the course of
execution proceedings, notice should be given, processes issued and dates fixed as in the case of original suits. As a rule one
day during the week should be reserved for execution works so as to ensure proper attention being paid to it; some times
two days are necessary. District Judges are responsible for seeing that proper arrangements are made for execution work by

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 all courts subordinate to them.
xxx xxx xxx
4. Distribution Of Execution Work By District Judge
District Judges should record standing orders regulating the distribution of applications for the execution of decrees among
the Courts subordinate to them, providing for the disposal of cases in which decrees were passed by officers who have
ceased to be attached to the district, and for carrying on the execution proceedings already pending before such officers at
the time of their ceasing to be employed therein. In framing such orders, every Court should be required as far as possible,
to execute all decrees passed by itself; but, where this is not possible and it is necessary to send the decree to another Court
for execution, care should be taken to see that it is a Court of competent jurisdiction [Section 39(2)]. Court shall demand to
be a Court of Competent jurisdiction, if at the time of making the application for the transfer of decree to it, such Court would
have jurisdiction to try the suit in which such decree was passed [Section 39(3) added by Amending Act, 1976].
5. District Judge To See That Execution Work Is not Neglected In Lower Courts
Close supervision and control should be exercised by District Judges over the execution of degree business pending in all
Courts subordinate to them; and where any officer is found habitually to neglect this branch of work or to dispose of it in a
perfunctory manner, he should be reported to the High Court."
Truth should be the Guiding Star in the Entire Judicial Process
29. It is the duty of the Court to ascertain the true assets and income of the judgment-debtor. Truth is the foundation of justice.
Dispensation of justice, based on truth, is an essential feature in the justice delivery system. People would have faith in Courts when
truth alone triumphs. The justice based on truth would establish peace in the society.
30. Krishna Iyer, J. in Jasraj Inder Singh v. Hemraj Multanchand, MANU/SC/0016/1977 : (1977) 2 SCC 155 described truth and
justice as under:
"8. ... Truth, like song, is whole, and half-truth can be noise! Justice is truth, is beauty and the strategy of healing injustice is
discovery of the whole truth and harmonising human relations. Law's finest hour is not in meditating on abstractions but in
being the delivery agent of full fairness. This divagation is justified by the need to remind ourselves that the grammar of
justice according to law is not little litigative solution of isolated problems but resolving the conflict in its wider bearings."
(Emphasis Supplied)
31. In Union Carbide Corporation v. Union of India, MANU/SC/0616/1989 : (1989) 3 SCC 38, the Supreme Court described justice
and truth to mean the same. The observations of the Supreme Court are as under:
"30. ... when one speaks of justice and truth, these words mean the same thing to all men whose judgment is uncommitted.
Of Truth and Justice, Anatole France said:
"Truth passes within herself a penetrating force unknown alike to error and falsehood. I say truth and you must
understand my meaning. For the beautiful words Truth and Justice need not be defined in order to be understood in
their true sense. They bear within them a shining beauty and a heavenly light. I firmly believe in the triumph of truth
and justice. That is what upholds me in times of trial..."
(Emphasis Supplied)
32. In Mohanlal Shamji Soni v. Union of India, MANU/SC/0318/1991 : 1991 Supp (1) SCC 271, the Supreme Court observed that the
presiding officer of a Court should not simply sit as a mere umpire at a contest between two parties and declare at the end of the
combat who has won and who has lost. The presiding officer has a legal duty of his own, independent of the parties, to take an active
role in the proceedings in finding the truth and administering justice.
33. In Chandra Shashi v. Anil Kumar Verma, MANU/SC/0558/1995 : (1995) 1 SCC 421, the Supreme Court observed that to enable
the Courts to ward off unjustified interference in their working, those who indulge in immoral acts like perjury, pre-variation and
motivated falsehoods have to be appropriately dealt with, without which it would not be possible for any Court to administer justice
in the true sense and to the satisfaction of those who approach it with the hope that truth would ultimately prevail. People would have
faith in Courts when they would find that truth alone triumphs in Courts.
34. In Zahira Habibullah Sheikh v. State of Gujarat, MANU/SC/1344/2006 : (2006) 3 SCC 374, the Supreme Court observed that right
from the inception of the judicial system it has been accepted that discovery, vindication and establishment of truth are the main
purposes underlying existence of Courts of justice.
35. In Himanshu Singh Sabharwal v. State of Madhya Pradesh, MANU/SC/1193/2008 : (2008) 3 SCC 602, the Supreme Court held
that the trial should be a search for the truth and not about over technicalities. The Supreme Court's observations are as under:
"5. ............... 31. In 1846, in a judgment which Lord Chancellor Selborne would later describe as 'one of the ablest
judgments of one of the ablest judges who ever sat in this Court', Vice-Chancellor Knight Bruce said [Pearse v. Pearse, (1846)
1 De G&Sm. 12: 16 LJ Ch 153: 63 ER 950: 18 Digest (Repl.) 91, 748]: (De G&Sm. pp. 28-29):
"31. The discovery and vindication and establishment of truth are main purposes certainly of the existence of courts of
justice; still, for the obtaining of these objects, which, however valuable and important, cannot be usefully pursued
without moderation, cannot be either usefully or creditably pursued unfairly or gained by unfair means, not every
channel is or ought to be open to them. The practical inefficacy of torture is not, I suppose, the most weighty
objection to that mode of examination,... Truth, like all other good things, may be loved unwisely--may be pursued
too keenly--may cost too much.
xxx xxx xxx
35. Courts have always been considered to have an overriding duty to maintain public confidence in the administration
of justice--often referred to as the duty to vindicate and uphold the 'majesty of the law'."

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 (Emphasis Supplied)
36. In Maria Margarida Sequeria Fernandes v. Erasmo Jack de Sequeria, MANU/SC/0225/2012 : (2012) 5 SCC 370, the Supreme
Court again highlighted the significance of truth and observed that the truth should be the guiding star in the entire legal process and
it is the duty of the Judge to discover the truth to do complete justice. The Supreme Court further stressed that the Judge has to play
an active role to discover the truth and he should explore all avenues open to him in order to discover the truth. The Supreme Court
observed as under:
"32. In this unfortunate litigation, the Court's serious endeavour has to be to find out where in fact the truth lies.
33. The truth should be the guiding star in the entire judicial process. Truth alone has to be the foundation of justice. The
entire judicial system has been created only to discern and find out the real truth. Judges at all levels have to seriously engage
themselves in the journey of discovering the truth. That is their mandate, obligation and bounden duty. Justice system will
acquire credibility only when people will be convinced that justice is based on the foundation of the truth.
xxx xxx xxx
35. What people expect is that the Court should discharge its obligation to find out where in fact the truth lies. Right from
inception of the judicial system it has been accepted that discovery, vindication and establishment of truth are the main
purposes underlying the existence of the courts of justice.
xxx xxx xxx
52. Truth is the foundation of justice. It must be the endeavour of all the judicial officers and judges to ascertain truth in every
matter and no stone should be left unturned in achieving this object. Courts must give greater emphasis on the veracity of
pleadings and documents in order to ascertain the truth."
(Emphasis Supplied)
False Claims and Defences
37. The greatest challenge before the judiciary today is the frivolous litigation. The judicial system in the country is choked with false
claims and such litigants are consuming Courts' time for a wrong cause. False claims are a huge strain on the judicial system. False
pleas are often taken and forged documents are filed indiscriminately in the Courts. The reluctance of the Courts to order prosecution
encourages the litigants to raise false claims before the Court.
38. In Maria Margarida Sequeria Fernandes v. Erasmo Jack de Sequeria, MANU/SC/0225/2012 : (2012) 5 SCC 370, the Supreme
Court observed that false claims and defences are serious problems. The Supreme Court held as under:-
"False claims and false defences
8 1 . False claims and defences are really serious problems with real estate litigation, predominantly because of ever
escalating prices of the real estate. Litigation pertaining to valuable real estate properties is dragged on by unscrupulous
litigants in the hope that the other party will tire out and ultimately would settle with them by paying a huge amount. This
happens because of the enormous delay in adjudication of cases in our Courts. If pragmatic approach is adopted, then this
problem can be minimized to a large extent.
39. In Subrata Roy Sahara v. Union of India, MANU/SC/0406/2014 : (2014) 8 SCC 470, the Supreme Court observed that the Indian
judicial system is grossly afflicted with frivolous litigation. Relevant portion of the said judgment is as under:
"191. The Indian judicial system is grossly afflicted, with frivolous litigation. Ways and means need to be evolved, to deter
litigants from their compulsive obsession, towards senseless and ill-considered claims."
(Emphasis Supplied)
Consequences of Making a False Claim in Court
40. Section 209 of the Indian Penal Code provides an effective mechanism to curb the menace of frivolous litigation. Section 209 of
the Indian Penal Code provides that dishonestly making a false claim in a Court is an offence punishable with punishment of
imprisonment upto two years and fine. Section 209 of the Indian Penal Code is reproduced hereunder:
"Section 209- Dishonestly making false claim in Court
Whoever fraudulently or dishonestly, or with intent to injure or annoy any person, makes in a Court of Justice any claim
which he knows to be false, shall be punished with imprisonment of either description for a term which may extend to two
years, and shall also be liable to fine."
41. Section 209 of the Indian Penal Code, is a salutary provision enacted to preserve the sanctity of the Courts and to safeguard the
administration of law by deterring the litigants from making the false claims. However, this provision has been seldom invoked by the
Courts. The disastrous result of not invoking Section 209 is that the litigants indulge in false claims because of the confidence that no
action will be taken.
42. The judicial system has to protect itself from such wrongdoing by taking cognizance, directing prosecution, and punishing those
found guilty. In H.S. Bedi v. National Highway Authority of India, MANU/DE/0154/2016 : 2016 (227) DLT 129, this Court examined
the scope of Section 209 of the Indian Penal Code.
Restitution
43. One major incentive for the obstruction and delay of execution proceedings by the judgment-debtors is the ability to benefit by
either tiring out the decree-holders into giving up or coercing them to settle for less. This occurs because of the reluctance of the
Executing Court to wield their power to order restitution.
44. Unless Courts disgorge all benefits that a party availed by obstruction or delays or non-compliance, there will always be incentive
for noncompliance, and parties are ingenious enough to come up with all kinds of pleas and other tactics to achieve their end.

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45. Whatever benefits a person has had or could have had by not complying with the judgment must be disgorged and paid to the
decree-holder. This is the bounden duty and obligation of the Court.
46. In Ramrameshwari Devi v. Nirmala Devi, MANU/SC/0714/2011 : (2011) 8 SCC 249, the Supreme Court recognised the inherent
power of the Court to order restitution to do real and substantive justice. Para 52 (G) of the judgment is reproduced hereunder:
"52. (G) The principle of restitution be fully applied in a pragmatic manner in order to do real and substantial justice."
(Emphasis Supplied)
47. In Indian Council for Enviro-Legal Action v. Union of India, MANU/SC/0837/2011 : (2011) 8 SCC 161, the Supreme Court again
recognised the inherent power of the Court to order restitution. The Supreme Court held as under:
"148. The appellants must pay the amount is one thing but should they pay only that amount or something more? If the
period were a few days or months it would have been different but here it is almost 14 years that have lapsed and the amount
has not been paid. The questions, therefore, are really three:
1. Can a party who does not comply with the court order be permitted to retain the benefits of his own wrong of non-
compliance?
2. Whether the successful party be not compensated by way of restitution for deprivation of its legitimate dues for
more than fourteen years? and
3. Whether the Court should not remove all incentives for not complying with the judgment of the Court?
149. It is settled principle of law that no one can take advantage of his own wrong. Unless courts disgorge all benefits that a
party availed by obstruction or delays or non-compliance, there will always be incentive for non-compliance, and parties are
ingenious enough to come up with all kinds of pleas and other tactics to achieve their end because they know that in the end
the benefit will remain with them.
150. Whatever benefits a person has had or could have had by not complying with the judgment must be disgorged and paid
to the judgment-creditor and not allowed to be retained by the judgment-debtor. This is the bounden duty and obligation of
the court. In fact, it has to be looked at from the position of the creditor. Unless the deprivation by reason of delay is fully
restituted, the creditor as a beneficiary remains a loser to the extent of the unrestituted amount."
(Emphasis Supplied)
4 8 . In A. Shanmugam v. Ariya Kshatriya Rajakula Vamsathu Madalaya Nandhavana Paripalanai Sangam, MANU/SC/0336/2012 :
(2012) 6 SCC 430, the Supreme Court again reiterated the principles relating to restitution. Relevant paras of the judgment are
reproduced hereunder:
Restitution and Mesne Profits
34. Experience reveals that a large number of cases are filed on false claims or evasive pleas are introduced by the defendant
to cause delay in the administration of justice and this can be sufficiently taken care of if the courts adopt realistic approach
granting restitution.
xxx xxx xxx
38. False averments of facts and untenable contentions are serious problems faced by our courts. The other problem is that
litigants deliberately create confusion by introducing irrelevant and minimally relevant facts and documents. The court cannot
reject such claims, defences and pleas at the first look. It may take quite some time, at times years, before the court is able to
see through, discern and reach to the truth. More often than not, they appear attractive at first blush and only on a deeper
examination the irrelevance and hollowness of those pleadings and documents come to light.
39. Our courts are usually short of time because of huge pendency of cases and at times the courts arrive at an erroneous
conclusion because of false pleas, claims, defences and irrelevant facts. A litigant could deviate from the facts which are liable
for all the conclusions. In the journey of discovering the truth, at times, this Court, at a later stage, but once discovered, it is
the duty of the court to take appropriate remedial and preventive steps so that no one should derive benefits or advantages by
abusing the process of law. The court must effectively discourage fraudulent and dishonest litigants.
43. On the facts of the present case, the following principles emerge:
43.1. It is the bounden duty of the court to uphold the truth and do justice.
43.2. Every litigant is expected to state truth before the law court whether it is pleadings, affidavits or evidence.
Dishonest and unscrupulous litigants have no place in law courts.
43.3. The ultimate object of the judicial proceedings is to discern the truth and do justice. It is imperative that
pleadings and all other presentations before the court should be truthful.
43.4. Once the court discovers falsehood, concealment, distortion, obstruction or confusion in pleadings and
documents, the court should in addition to full restitution impose appropriate costs. The court must ensure that there
is no incentive for wrongdoer in the temple of justice. Truth is the foundation of justice and it has to be the common
endeavour of all to uphold the truth and no one should be permitted to pollute the stream of justice.
43.5. It is the bounden obligation of the court to neutralise any unjust and/or undeserved benefit or advantage
obtained by abusing the judicial process.
(Emphasis Supplied)
Imposition of Costs
49. Imposition of actual and realistic costs in appropriate cases would go a long way in controlling the tendency of filing false cases.

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50. In Ramrameshwari Devi v. Nirmala Devi, MANU/SC/0714/2011 : (2011) 8 SCC 249, the Supreme Court held that the Courts have
to take pragmatic realities into consideration and have to be realistic in imposing the costs. The relevant paragraphs of the said
judgment are reproduced hereunder:-
"52 ................... C. Imposition of actual, realistic or proper costs and/or ordering prosecution would go a long way in
controlling the tendency of introducing false pleadings and forged and fabricated documents by the litigants. Imposition of
heavy costs would also control unnecessary adjournments by the parties. In appropriate cases the courts may consider
ordering prosecution otherwise it may not be possible to maintain purity and sanctity of judicial proceedings.
xxx xxx xxx
54. While imposing costs we have to take into consideration pragmatic realities and be realistic as to what the defendants or
the respondents had to actually incur in contesting the litigation before different courts. We have to also broadly take into
consideration the prevalent fee structure of the lawyers and other miscellaneous expenses which have to be incurred towards
drafting and filing of the counter affidavit miscellaneous charges towards typing, photocopying, court fee etc.
(Emphasis Supplied)
51. In Maria Margarida Sequeria Fernandes v. Erasmo Jack de Sequeria, MANU/SC/0225/2012 : (2012) 5 SCC 370, the Supreme
Court held that heavy costs and prosecution should be ordered in cases of false claims and defences. The relevant paragraph of the
said judgment is reproduced hereunder:-
"82. This Court in a recent judgment in Ramrameshwari Devi (supra) aptly observed at p. 266 para 43 that unless wrongdoers
are denied profit from frivolous litigation, it would be difficult to prevent it. In order to curb uncalled for and frivolous
litigation, the courts have to ensure that there is no incentive or motive for uncalled for litigation. It is a matter of common
experience that court's otherwise scarce time is consumed or more appropriately, wasted in a large number of uncalled for
cases. In this very judgment, the Court provided that this problem can be solved or at least be minimised if exemplary cost is
imposed for instituting frivolous litigation. The Court observed at pp. 267-268, para 58 that imposition of actual, realistic or
proper costs and/or ordering prosecution in appropriate cases would go a long way in controlling the tendency of introducing
false pleadings and forged and fabricated documents by the litigants. Imposition of heavy costs would also control
unnecessary adjournments by the parties. In appropriate cases, the courts may consider ordering prosecution otherwise it may
not be possible to maintain purity and sanctity of judicial proceedings."
(Emphasis Supplied)
52. In Indian Council for Enviro-Legal Action v. Union of India, MANU/SC/0837/2011 : (2011)8 SCC 161, the Supreme Court again
held that the Court must adopt a pragmatic approach and in appropriate cases, realistic costs and compensation be ordered in order
to discourage dishonest litigation. The relevant paragraphs of this judgment are reproduced hereunder:-
"191. In consonance with the principle of equity, justice and good conscience Judges should ensure that the legal process is
not abused by the litigants in any manner. The court should never permit a litigant to perpetuate illegality by abusing the legal
process. It is the bounden duty of the court to ensure that dishonesty and any attempt to abuse the legal process must be
effectively curbed and the court must ensure that there is no wrongful unauthorised or unjust gain for anyone by the abuse of
the process of the court. One way to curb this tendency is to impose realistic costs, which the respondent or the defendant
has in fact incurred in order to defend himself in the legal proceedings. The courts would be fully justified even imposing
punitive costs where legal process has been abused. No one should be permitted to use the judicial process for earning
undeserved gains or unjust profits. The court must effectively discourage fraudulent, unscrupulous and dishonest litigation.
192. The court's constant endeavour must be to ensure that everyone gets just and fair treatment. The court while rendering
justice must adopt a pragmatic approach and in appropriate cases realistic costs and compensation be ordered in order to
discourage dishonest litigation. The object and true meaning of the concept of restitution cannot be achieved or accomplished
unless the courts adopt a pragmatic approach in dealing with the cases."
(Emphasis Supplied)
International Best Practices
53. This Court has examined the formats of the affidavits of assets, income, expenditure and liabilities to be filed by the judgment-
debtor in execution cases in United Kingdom, United States of America, Canada, Ireland, Australia, Singapore, New Zealand and
South Africa. However, this Court has incorporated only important questions and documents to keep the format concise and precise.
The Courts below are at liberty to consider the following formats used in various countries and to direct the judgment-debtor to
disclose further relevant facts and documents as may be considered necessary to determine the assets, income, expenditure and
liabilities of the judgment-debtor. The relevant particulars of the formats in the other Courts along with the applicable statues are as
under:-
S. Country Place/ Statue/ Form/Annexure Hyper Link
No Authority Applicable /Appendix/
Rules Affidavit
1. Australia Supreme CourtCourt Form 2.52- 1. https://www.legislation.act.gov.au/View/af/
& Magistrates Procedures Statement of
Court Rules, 2006 enforcement 2006-297/current/PDF/2006-297.PDF
debtor's
financial
position
2. Australia Magistrates Civil Statement of 1. https://www.magistratescourt.
Court of Judgments financial affairs
Western Enforcement wa.gov.au/ files/CJE Form 38.pdf
Australia Regulations, Form 38 -
2005 Statement of 2. https://www.magistratescourt.wa.
financial affairs
Part 4 - gov.au/ files/CJE Form 38A.pdf
Enforcement Form 38A - 3. https://www.magistratescourt.
of monetary Statement of

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 Judgments Financial wa.gov.au/ files/CJE Form 38B.pdf
Affairs
Division 2 - Corporation
Means inquiry
Regulation 17 Form 38B -
Affidavit of
Financial
Affairs
3. Australia Magistrates' Magistrates' Judgment 1. https://www.mcv.vic.gov.au/sites/default/files/2018-10/
Court of Court General Debtor's
Victoria Statement of Judgment-debtors-statement-of-financial-position-Form-72C.pdf
Civil Financial
Procedure Position - 2. https://www.mcv.vic.gov.au/sites/default/files/2018-10/
Rules, 2010 Individual - Examination-of-judgment-debtor-corporation-Form-67C.pdf
Form 72C
Rules
72.02(4), Judgment
72.04(3), Debtor's
72.05(5)(a) Statement of
Financial
Rule 67.01(3) Position -
(8) Corporation -
Form 67C
4. Australia Supreme CourtUniform Civil Statement of 1. https://www.courts.qld.gov.au/data/assets/word
of Queensland Procedure Financial
Rules 1999, Position doc/0005/88421/form-071-statement-of-financial-position.doc
Rule 807
Form 71,
Version 3
5. Australia New SouthCivil Form - 51 1. http://www.ucprforms.justice.nsw.gov.au
Wales Procedure Examination
Act, 2005 Notice - /Documents/PDF/ucpr form 51 v3.pdf
Uniform Civil Individual
Procedure 2. http://www.ucprforms.justice.nsw.gov.au
Rules, 2005 Form-52
Examination /Documents/PDF/ucpr form 53 v3.pdf
Part 38 - Notice -
Examination Corporation
of judgment
debtor etc.
Rule 38.1
6. Ireland The CourtsDistrict CourtOrder 51A,1.
Services of (Civil Rule 4 - http://www.courts.ie/rules.nsf/53bd32841fc5bbf280256d2b0045bb5d/
Ireland Procedure) Schedule: C -
Rules, 2014 Forms in civil 8bce12e35729552e80257c91005a71fa?OpenDocument
proceedings
Enforcement
of Court Form: 51A.02
Orders ActStatement of
1926, Part-II,means
Section 15(1)
-Examination
of Debtors
7. New New Zealand District CourtFinancial 1.https://www.justice.govt.nz/assets/Documents/
Zealand Ministry of Act, 2016 Statement of
Justice judgment Forms/208w-filing-a-statement-of-judgment-debtor.pdf
Part 10 - debtor
Enforcement 2. https://www.justice.govt.nz/assets/Documents/
of judgments- Individual -
Sections 145- Form 36 Forms/Financial-statement-individual-form36.pdf
153 MOJ36/05/14, 3. https://www.justice.govt.nz/assets/Documents/Forms/
MOJ208/10/19
District Court 209-filing-a-statement-of-judgment-debtor-organisation.pdf
Rules, 2014 Organization -
[Repealed] Form 36a 4.https://www.justice.govt.nz/assets/Documents/Forms/
MOJ36a/02/14,
Part 19 - MOJ208/10/19 Financial-statement-company-36a.pdf
Enforcement-
Rule 19.15 -
19.19
8. SingaporeSupreme CourtSupreme Forms 11A - 1 . https://epd.supremecourt.gov.sg/downloads/Appendix A/Form
of Singapore Court Practice 11A.pdf
Directions, Examination of
2013 [LastJudgment 2 . https://epd.supremecourt.gov.sg/downloads/Appendix A/Form
updated on 11B.pdf
Debtor -
04th Individual
December,
2019] Forms 11B -
Part X: Examination of
Enforcement

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 of Judgments Judgment
and Orders
Debtor -
Rule 80A. Company
Examination
of Judgment
Debtor
9. SingaporeThe State Examination of 1.https://www.statecourts.gov.sg/cws/CivilCase/
Courts of Judgment
Singapore, debtor - Documents/Civil_Toolkit_EJD_17022014.pdf
Civil Justice Toolkit
Division 2. https://www.statecourts.gov.sg/cws/
Forms 44 -
Examination of CivilCase/Documents/PD07032014-AppB-Form44-
Judgment EJDQuestionairre.doc
Debtor - 3. https://www.statecourts.gov.sg/cws/CivilCase/
Individual
Documents/PD07032014-AppB-Form45-EJDQuestionairre.doc
Forms 45 -
Examination of
Judgment
Debtor -
Company
10. U.K. Her Majesty'sCivil Appendix A -1.https://assets.publishing.service.gov.uk/
Courts and Procedure Form EX140:
Tribunals Rules, 1998 Record of government/uploads/system/uploads/attachment
Service evidence data/file/688117/ex140-eng.pdf
PART 71 -(individual
(HMCTS) Orders to debtor) 2.https://assets.publishing.service.gov.uk/
Obtain
County Courts' Information Appendix B -government/uploads/system/uploads/attachment
from Form EX141:data/file/688119/ex141-eng.pdf
Judgment Record of 3.https://assets.publishing.service.gov.uk/
Debtors evidence
(Officer of a government/uploads/system/uploads/attachment
Practice company data/file/688613/n316-eng.pdf
Direction Part
71 - Orders to Form N316: 4.https://assets.publishing.service.gov.uk/
Obtain Apply for an
Information order for a government/uploads/system/uploads/attachment
from debtor to data/file/688616/n316a-eng.pdf
Judgment attend court
Debtors
Form N316A:
Rule 71.6 of Application for
Orders to order that
Obtain officer of the
Information debtor
from company
Judgment attend court
Debtors Para for questioning
( 4 . 1 ) of
Practice
Direction Part
71 - Orders to
Obtain
Information
From
11. Canada Court of Civil Form 13 - 1 . https://albertacourts.ca/docs/default-source/qb/form14.doc?
Queen's BenchEnforcement Financial sfvrsn=2a82ad80_0
of Alberta Act Statement of
Debtor 2 . https://albertacourts.ca/docs/default-source/qb/form14.doc?
Civil (Individual sfvrsn=2a82ad80_0
Enforcement Debtor)
Regulation
Form 14 -
Alberta Financial
Regulation Statement of
276/1995 Debtor
With (Corporate
amendments Debtor)
up to and
including
Alberta
Regulation
221/2017
12. Canada Ontario Ontario Form 20I 1. http://www.ontariocourtforms.on.ca/forms/
Regulation Ontario
258/98: Rules Regulation scc/20i/SCR-20I-Jan14-fil-EN.doc
of the Small 258/98
Claims Court

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 under Courts
of Justice Act,
R.S.O. 1990,
c.C.43
13. Republic Department of Magistrates' Form No. 45 1. https://www.justice.gov.za/forms/MCR/J927-form45.pdf
of South Justice and Courts Act 32Statement of
Africa Constitutional of 1944 - Affairs of
Development Section 65I Debtor
(2) & 74A
14.Republic Johannesburg The National Form B - 1. https://www.justice.gov.za/mc/mcjhb/form-B.pdf
of South Central Credit Act 34Statement of
Africa Magistrate's OF 2005 Affairs of
Court Civil Debtor
Section Section 86(7)
(c)
15.U.S.A. Minnesota Minnesota Financial 1. http://www.mncourts.gov/mncourtsgov/media/Court
Judicial Statutes Civil Disclosure
Branch, 4th Procedure Form Forms/JGM301.doc?ext=.doc
Judicial District Minnesota
Statutes
2012,
sections
491A.02,
subdivision 9;
550.011
16.U.S.A. District CourtThe 16th Financial 1. http://www.kscourts.org/dstcts/16scjdsa.pdf
of County, Judicial Statement of
Kansas District, Small Debtor
Claims
17.U.S.A. Administrative Form No. CJA1. https://www.uscourts.gov/sites/default/files/cja23.pdf
Office of the 23 Financial
U.S. Courts Affidavit
18.U.S.A. Judicial Code of Civil Judgment 1. https://www.courts.ca.gov/documents/sc133.pdf
Council of Procedure, Debtor
California Part 1. of Statement of
Courts of Assets
Justice, Title
1.
Organization
&
Jurisdiction,
Chapter 5.5.
Small Claims
Court, Article
8.
Satisfaction
and
Enforcement
of Judgment.
Sections
116.620(a),
116.830
19.U.S.A. Michigan Michigan Financial 1.https://courts.michigan.gov/Administration/
Courts Compiled Statement
Laws SCAO/Forms/courtforms/mc287.pdf
MCL
600.6001 et
seq., MCR
600.8410 in
small claims
cases only,
and MCR
2.621.
Revised
Judicature Act
of 1961
20.U.S.A. United StatesGeneral Financial 1. https://www.jud.ct.gov/web forms/forms/fm006-long.pdf
District Court,Statutes of Affidavit
District of Connecticut
Connecticut
Volume- 13,
Title 52-Civil
Actions,
Chapters 906-
Post
Judgments

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 Procedure,
Section 52-
397
21.U.S.A. Commonwealth Massachusetts Financial 1 . https://www.mass.gov/files/documents/2018/12/31/jud-financial-
of Trial Court Statement of statement-of-judgment-debtor.pdf
Massachusetts Rules Judgment
Debtor
Trial Court
Rule III:
Uniform
Small Claims
Rules
Uniform
Small Claims
Rule 9:
Enforcement
of Judgments
Sub Rule (c)
22.U.S.A. The DelawareOhio Revised Motion for 1.http://www.municipalcourt.org/wp-content/
Municipal Code, 1953 Debtor Exam
Court, Title XIXor Financial uploads/Debtor-Exam-or-Financial-Disclosure-Application-for.pdf
Delaware Courts - Disclosure
County, Ohio Municipal - (Proceeding in
Mayor's - Aid of
County - Execution -
Chapter Small-Claims
1925: Small Court) RC
Claims Section
Divisions - 1925.13
Collecting &
enforcing
judgments -
1925.13 (B)
23.U.S.A Wisconsin (Small C-506B, 11/17 1.https://www.wicourts.gov/formdisplay/
Statutes Claims) Financial
Sections Disclosure SC-506B.pdf?formNumber=SC-
799.26, Statement 506B&formType=Form&formatId=2&language=en
812.34 &
812.39,
Wisconsin
Statutes
24.U.S.A Florida Florida Rules Florida Rule of 1.https://www.15th circuit.com/sites/default/
of Civil Civil
Procedure, files/divisions/county-civil/rb/Civil-Procedure-
Discovery I Procedure
Aid of Form 1.977 Rules-Updated-8-4-2017.pdf
Execution -
R u l e 1.560 (Fact
(b), (c) Information
Sheet)
25.U.S.A New JerseyRules Civil Action1. https://njcourts.gov/forms/11840infor sub written quest.pdf
Courts Governing the Information
Courts of the Subpoena
Superior CourtState of New
of New Jersey Jersey Appendix XI-L
Process to
Enforce
Judgments -
Orders for
Discovery;
Information
Subpoenas -
Rule 6: 7-
2(b)
Conclusion
*(54. The execution of decrees/awards deserve special attention considering that inordinate delay in execution proceedings would
frustrate the decree-holders from reaping the benefits of the decrees/ awards.
Execution proceedings instituted within two years of the decree/award
55. If the execution is filed within two years of the decree/award and the decree-holder has disclosed the assets of the judgment-
debtor, the Executing Court shall, on the first date of hearing, issue notice to the judgment-debtor, attach the assets of the judgment-
debtor and direct the judgment-debtor to deposit the decretal amount within 30 days of the receipt of the notice.

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56. If the execution is filed within two years of the decree/award but the decree-holder has not disclosed the assets of the judgment-
debtor, the Executing Court shall issue notice, attach the assets and direct the judgment-debtor to deposit the decretal amount within
30 days of the receipt of the notice.
57. The Executing Court shall direct the judgment-debtor that if the decretal amount is not deposited, the judgment-debtor shall file
the affidavit of assets on the date of cause of action, date of the decree/award as well as on the date of the swearing of the affidavit
in Form 16A of Appendix E under Order XXI Rule 41(2) of the Code of Civil Procedure within thirty days of the receipt of notice. The
oral prayer/application of the decree-holder for issuance of such direction shall be considered sufficient compliance of Order XXI Rule
41(2) of the Code of Civil Procedure.
58. The Executing Court shall further direct that if the judgment-debtor does not deposit the decretal amount, the judgment-debtor
shall file an additional affidavit in the format of Annexures A1/B1 along with the documents mentioned therein within 30 days of the
receipt of this notice.
59. It is clarified that if the decretal amount is deposited within 30 days of the receipt of the notice, the judgment-debtor is not
required to file the affidavit/additional affidavit before the Court.
6 0 . If the judgment-debtor is Central Government/State Government/Municipal Corporation/PSU/Entity of Central/State
Government/Foreign State, the direction to file the affidavit of assets in Form 16A Appendix E under Order XXI Rule 41(2) of the Code
of Civil Procedure and attachment of assets is not necessary in the first instance. In such cases, the Executing Court shall direct the
judgment-debtor to disclose the particulars of its bank account(s) in which there is sufficient amount to satisfy the decree/award, on
affidavit within 30 days of the receipt of the notice. However, if the amount in the bank account(s) is not sufficient to satisfy the
decree, the Executing Court shall direct the judgment-debtor to file the affidavit of assets in Form 16A of Appendix E of the Code of
Civil Procedure. It is clarified that the additional affidavit in format of Annexures A1/B1 is not necessary in cases relating to Central
Government/State Government/Municipal Corporation/PSU/Entity of Central/State Government/Foreign State. If the judgment-debtor
is a Foreign State, the Court shall follow the principles laid down in the judgment dated 18th June 2021 in KLA Const Technologies
Pvt. Ltd. v. The Embassy of Islamic Republic of Afghanistan, OMP(ENF)(COMM) 82/2019.
Execution proceedings initiated after two years of the decree/award
61. If the execution proceedings are initiated after two years of the decree/award, the Executing Court shall, in the first instance,
issue notice to the judgment-debtor to show cause as to why the decree be not executed against him. The directions relating to the
deposit of amount, attachment of assets, filing of affidavit/additional affidavit of assets and the injunction to restrain the judgment-
debtor from transferring/disposing of its assets, shall be considered after the service of the judgment-debtor, unless the decree-
holder has made out a case under Order XXI Rule 22 of Code of Civil Procedure.
Restraint against judgment-debtor from transferring its assets
62. The Executing Court is empowered, at the initial stage itself, to restrain the judgment-debtor from transferring, alienating or
disposing of or otherwise parting with the possession of any assets to the tune of the decretal/award amount except in the ordinary
course of business such as payment of salary and statutory dues. The Executing Court shall restrain the judgment-debtor from
discharging any financial liability, other than the liabilities of Banks/financial institutions, without the permission of the Executing
Court.
Format of notices
6 3 . The notice to the judgment-debtor other than Central Government/State Government/Municipal Corporation/PSU/Government
Entity/Foreign State shall be in Format-I whereas the notice to the Central Government/State Government/Municipal
Corporation/PSU/Government Entity/Foreign State shall be Format-II which are as under:
FORMAT-I
"NOTICE
(Case Number)
(Title of the case)
To ..................
......................
.....................
Take Notice that Execution has been filed in respect of a decree/award dated ...........under which you are liable to pay Rs.
..................... to the decree-holder.
You are hereby directed to deposit Rs. ...............with this Court within thirty days of the receipt of this notice.
IN the event of failure to deposit Rs. ............, you are directed to file an affidavit of your assets on the date of cause of
action, date of the award as well as on the date of the swearing of the affidavit in Form 16A of Appendix E of the Code of
Civil Procedure within thirty days of the receipt of the notice.
IN the event of failure to deposit Rs. ............, you are further directed to file an additional affidavit in terms of the formats
attached to the judgment of M/s. Bhandari Engineers & Builders Pvt. Ltd. v. M/s. Maharia Raj Joint Venture, judgment dated
24th June, 2021 in Ex. P.275/2021, namely (i) Annexure A1 - if you are an individual and; (ii) Annexure B1 - if you are a
proprietorship firm/partnership firm/HUF/company/trust, within thirty days of the receipt of the notice.
You are directed not to transfer, alienate or create any third party interest in respect of the assets to the tune of the
decretal/award amount along with up to date interest except in the ordinary course of business such as payment of salary and
statutory dues till the next date of hearing. You shall also not discharge any liability without the permission of this Court
except the liability in respect of bank/financial institution till the next date of hearing.
The following assets of the judgment-debtor as disclosed by the decree-holder are hereby attached:
(Give details of assets, if provided by the decree-holder)
Given under my hand and seal of the Court, this ...............day of ............20........."

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 FORMAT-II
"NOTICE IN CASE THE JUDGMENT-DEBTOR IS
CENTRAL GOVT./STATE GOVT./MUNICIPAL CORPORATION/PSU OR
CENTRAL/STATE GOVT. ENTITY/FOREIGN STATE
(Case Number)
(Title of the case)
To ..................
.....................
.....................
Take Notice that an Execution has been filed in respect of a decree/award dated ...........under which you are liable to pay Rs.
..................... to the decree-holder.
You are hereby directed to deposit Rs. ...............with this Court within thirty days of the receipt of this notice.
IN the event of failure to deposit Rs. ............, you are directed to file the particulars of your bank account(s) in which
sufficient amount is there to satisfy the decree/award on affidavit within thirty days of receipt of this notice.
Given under my hand and seal of the Court, this ...............day of ............20........."
Detention of the judgment-debtor for failure to file the affidavit of assets
64. In the event of default of the judgment-debtor to file the affidavit in Form 16A Appendix E Order XXI Rule 41(2) of the Code of
Civil Procedure within the stipulated time, the Executing Court shall consider detention of the judgment-debtor in civil prison for a
term not exceeding three months under Order XXI Rule 41(3) of the Code of Civil Procedure. However, before passing the detention
order, the Executing Court shall issue a show cause notice to the judgment-debtor and afford an opportunity of hearing. The Court
may also consider examining the judgment-debtor in terms of Order XXI Rule 41(1) of the Code of Civil Procedure before detaining
the judgment-debtor. After the detention order is passed, the Executing Court shall direct the decree-holder to deposit the applicable
subsistence allowance which at present is @ Rs. 40/- per day per person with the Executing Court for detention of the judgment-
debtor. Upon deposit of the subsistence allowance, the Executing Court shall issue non-bailable warrants against the judgment-debtor
for his detention.
65. Format of additional affidavit of assets and income
(i) Since Form 16A of Appendix E under Order XXI Rule 41(2) of the Code of Civil Procedure is not exhaustive to ascertain all
the assets of the decree-holder, this Court, in exercise of its powers under Sections 30 and 151 and Order XXI Rule 41 of the
Code of Civil Procedure read with Sections 106 and 165 of the Indian Evidence Act and Article 227 of the Constitution of
India, has formulated the following three affidavits:
• Annexure A1 - Affidavit of assets and income of the judgment-debtor;
• Annexure B1 - Affidavit of assets and income of a proprietorship firm/partnership firm/HUF/company/trust as a
judgment-debtor;
• Annexure C1 - Affidavit of expenditure of the judgment-debtor.
(ii) If the judgment-debtor is an individual, the additional affidavit shall be in the format of Annexure A1 along with the
documents mentioned therein.
(iii) If the judgment-debtor is a Firm/Company/HUF/Trust, the additional affidavit shall be in the format of Annexure B1 The
affidavit of the Firm/Company/HUF/Trust shall be sworn by all Partners/Directors/Promoters (other than independent/non-
executive and nominee directors)/Members/Karta/Trustees, as the case may be.
(iv) After examining Annexure A1, the Executing Court may direct the judgment-debtor to file an additional affidavit of his
expenditure in the format of Annexure C1.
(v) The additional affidavits - Annexures A1, B1 and C1 are not mandatory in case the judgment-debtor is a Central
Government/State Government/Municipal Corporation/PSU/Entity of Central/State Government/Foreign State.
(vi) In pending execution cases, if the judgment-debtor has not already filed the affidavit of assets and income, the Executing
Court shall, within four weeks, direct the judgment-debtor to file the affidavit of his assets and income or provide details of
the bank account, as the case may be, in terms of this judgment.
(vii) If the facts of the case so require, the Executing Court may, in order to facilitate execution proceedings, direct the
parties to make compilation/extracts from the accounts/other data and present the assets and income in a tabular form, duly
supported by an affidavit.
66. The aforesaid affidavits are very comprehensive and are useful to determine whether the judgment-debtor has the means to
satisfy the decree/award. In the aforesaid affidavits, the judgment-debtor is required to disclose his occupation and income from all
sources in the last five years; particulars of immovable properties in his name as well as joint names; financial assets including all
bank accounts, DEMAT accounts, safety deposit lockers; investments including FDRs, stocks, shares, insurance policies, loans, foreign
investments; movable assets including motor vehicles, mobiles, computer, laptop, electronic gadgets, gold, silver and diamond
jewellery etc.; intangible assets; garnishee(s)/trade receivables; corporate/business interests; disposal and parting away of
properties; properties acquired by the family members, inheritance. A salaried judgment-debtor has to disclose the particulars of his
employment including salary, D.A., commissions, incentives, bonus, perks, perquisites and other benefits, Income Tax, pension and
retirement benefits etc. A self-employed judgment-debtor has to disclose the nature of business/profession, share in
business/profession, net worth of the business, number of employees, amount of regular monthly withdrawals, Income Tax, net
income, annual turnover/gross receipts, gross profits etc. The judgment-debtor is also required to disclose the income from other
sources, namely, agricultural income, rent, interest on bank deposits and investments, dividends, profit on sale of
movable/immovable assets, mutual funds, annuities etc. The judgment-debtor is also required to disclose whether he has ever been
arrested or kept in detention; whether any Court has issued bailable/non-bailable warrants against him; whether he has ever been
released on bail/anticipatory bail; whether he has ever been prosecuted and/or convicted; whether he has ever been declared as

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proclaimed offender/proclaimed person; particulars of all pending litigations, decided/disposed off litigations as well as unsatisfied
decrees/awards. The judgment-debtor is further required to disclose his standard of living and lifestyle, namely, credit/debit cards,
membership of clubs and other associations, loyalty programmes, social media accounts, domestic helps and their wages, mode of
travel in city and outside city, category of hotels for stay, category of hospitals for medical treatment, frequency of foreign travel,
frequent flyer cards, brand of mobile, wrist watch, pen, expenditure ordinarily incurred on family functions, festivals and marriage of
family members, etc. Annexure C1 requires the disclosure of expenditure on housing, household expenditure, maintenance of
dependents, transport, medical expenditure, insurance, entertainment, holiday and vacations, litigation expenses, discharge of
liabilities etc.
6 7 . The affidavit of assets, income, expenditure and liabilities is to be treated as Guidelines to determine the true financial
capacity/status of the judgment-debtor. The Courts are at liberty to determine the nature and extent of information/documents
necessary and to direct the judgment-debtor to disclose relevant information and documents to determine the financial
capacity/status. The Courts are at liberty to pass appropriate directions as may be considered necessary to do complete justice
between the parties.
68. The Executing Court shall ensure that the filing of the affidavits by the judgment-debtor is not reduced to a mere ritual or
formality. If the affidavits of the judgment-debtor are not in the prescribed format or are not accompanied with the relevant
documents, the Court may take the affidavits on record and grant reasonable time to the judgment-debtor to remove the
defects/deficiencies and simultaneously act on the information available in the deficient affidavit as per law.
6 9 . If any ground for lifting of the corporate veil of a judgment-debtor company is made out as per law, then all the
Directors/Promoters (other than independent/non-executive and nominee directors) of the judgment-debtor Company shall be
directed to disclose their personal assets and income in the format of Annexure A1.
70. If any objections are filed raising claims such as HUF character or transfer, agreement to sell, mortgage, tenancy etc. to the
property of the judgment-debtor (as existing on the date of the institution of proceedings in which decree was passed), the Executing
Court may direct the objector to file a detailed affidavit along with all the relevant documents evidencing his claim including
subsequent conduct in relation thereto.
Verification of assets of the judgment-debtor
71. Upon filing of affidavit in Form 16A of Appendix E under Order XXI Rule 41(2) of the Code of Civil Procedure and the additional
affidavits namely Annexures A1, B1 and C1, the decree-holder shall verify the disclosures made in the affidavits, either himself or
through an investigator. In appropriate cases, the Executing Court may order investigation by a Government Agency including a
forensic audit, cost of which shall be borne by the decree-holder.
Service of interrogatories on the judgment-debtor
7 2 . If the judgment-debtor does not truly disclose all his assets and income, the decree-holder is at liberty to serve the
interrogatories under Order XI of the Code of Civil Procedure and/or seek production of the relevant documents from the judgment-
debtor.
73. In appropriate cases, the Court may order interrogatories, discovery, inspection, production of any document and/or order any
fact to be proved by affidavit under Section 30 of Code of Civil Procedure.
Examination of judgment-debtor under Section 165 of Indian Evidence Act
74. The Executing Court shall, thereafter, consider whether the oral examination of the judgment-debtor is necessary under Order
XXI Rule 41(1) of the Code of Civil Procedure read with Section 165 of the Indian Evidence Act. If the Executing Court considers it
necessary, the Executing Court shall examine the judgment-debtor to elicit the truth. The principles relating to the scope and powers
of the Court under Section 165 of the Indian Evidence Act have been summarized in Ved Parkash Kharbanda v. Vimal Bindal, (2013)
198 DLT 555, which may be referred to.
Attachment of assets of the judgment-debtor
75. Sections 51(b), 60 to 64 and Order XXI Rules 41 to 57 of the Code of Civil Procedure contain the provisions for attachment of
properties in execution. Before attaching a property, the Executing Court shall ensure that the property does not fall in the list of
properties which are exempt from attachment/sale under the Proviso to Section 60(1) of the Code of Civil Procedure. The Executing
Court shall ensure the compliance of Sections 60 to 64 and Order XXI Rules 41 to 57 of the Code of Civil Procedure with respect to
the attachment of properties in execution of decrees/awards.
Detention of judgment-debtor
76. If the judgment-debtor does not satisfy the decree/award despite having means/capacity to pay, the decree-holder has to file an
application for the detention of the judgment-debtor whereupon the Executing Court shall issue a show cause notice to the judgment-
debtor to show cause as to why he should not be committed to civil prison. The Executing Court shall, upon being satisfied that the
judgment-debtor has means to pay the decretal amount or substantial part thereof and has refused or neglected to pay the same,
pass an order for detention of the judgment-debtor in civil prison for a period not exceeding three months in terms of Section 58(1)
(a) of the Code of Civil Procedure. Even after release from detention, the judgment-debtor shall remain liable to satisfy the
decree/award in terms of Section 58(2) of the Code of Civil Procedure. The Court shall follow the procedure laid down in Sections
51(c), 55 to 59 and Order XXI Rules 37 to 40 of the Code of Civil Procedure for detention of the judgment-debtor.
Powers of Execution Court
77. In appropriate cases, the Executing Court may issue any of the following directions:
(i) Issue notice and direct the Garnishee(s) to deposit in Court the amount due to the judgment-debtor as per law;
(ii) Permit the decree-holder to inspect all the assets and the records of the judgment-debtor in the presence of the Local
Commissioner to be appointed by the Court;
(iii) Direct the auditor of the judgment-debtor company to submit a report with respect to the affairs of the judgment-debtor
company;

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 (iv) Permit the decree-holder to serve interrogatories on the auditors of the judgment-debtor;
(v) Permit the decree-holder to inspect the records of the judgment-debtor with the Income Tax Department and the other
authorities to verify the disclosures made by the judgment-debtor;
(vi) Appoint a receiver in respect of the attached properties of the judgment-debtor; and
(vii) In extreme cases, appoint a Chartered Accountant as a Local Commissioner to inspect all the records of the judgment-
debtor and submit a report to the Court with respect to the affairs of the judgment-debtor.
Restitution of the decree-holder for the loss(es) on account of delay and obstruction in execution proceedings
78. The Executing Court shall pass appropriate order of restitution to reimburse the loss suffered by the decree-holder on account of
delay and obstruction in the execution proceedings caused by the judgment-debtor. The Executing Court shall endeavour to place the
decree-holder in the same position as he would have had been if the decree had been satisfied soon upon it being passed.
Imposition of costs on the judgment-debtor
79. Imposition of actual, realistic or proper costs and/or ordering prosecution would go a long way in controlling the tendency of
introducing false claims by the judgment-debtor. The cost should be equal to the benefits derived by the litigants, and the harm and
deprivation suffered by the rightful person so as to check frivolous litigations and prevent people from reaping a rich harvest of illegal
acts through Court. The costs imposed by the Courts must be the real costs equal to the deprivation suffered by the rightful person
and also considering how long they have compelled the other side to contest and defend the litigation in various courts. In
appropriate cases, the Courts may consider ordering prosecution otherwise it may not be possible to maintain purity and sanctity of
judicial proceedings.
Consequences for raising false claims
80. If the judgment-debtor makes a false claim/statement in his/her affidavit, the decree-holder is at liberty to invoke Section 340
CrPC for prosecution of the judgment-debtor under Section 209 IPC. Whenever a false claim is made before a Court, it would be
appropriate, in the first instance, to issue a show cause notice to the judgment-debtor to show cause as to why a complaint be not
made under Section 340 CrPC for having made a false claim under Section 209 IPC and a reasonable opportunity be afforded to the
judgment-debtor to reply to the same. If the facts are sufficient to return a finding that an offence appears to have been committed
and it is expedient in the interest of justice to proceed to make a complaint under Section 340 CrPC, the Court need not order a
preliminary inquiry. But if facts are not sufficient and there is suspicion, albeit a strong one, the Court may order a preliminary
inquiry. For that purpose, the Court can direct a State agency to investigate and file a report along with such other evidence that they
are able to gather. Once it prima facie appears that an offence under Section 209 IPC has been made out and it is expedient in the
interest of justice, the Court should not hesitate to make a complaint under Section 340 CrPC. Reference be made to Sanjeev Kumar
Mittal v. State, (2010) 174 DLT 214 for principles relating to Section 340 CrPC and H.S. Bedi v. National Highway Authority of India,
MANU/DE/0154/2016 : 2016 (155) DRJ 259 for principles relating to Section 209 IPC.
81. The Courts below shall expedite the execution proceedings and shall make an endeavour to decide the execution cases within one
year of their institution. The Courts below shall send the list of all pending execution cases which are more than one year old,
through their respective Principal District Judges. The list shall contain the name of the case; date of institution; number of hearings
that have taken place; whether the judgment-debtor has filed the affidavits of assets and income and the reasons for delay in
disposal. List be prepared according to the seniority i.e. the oldest case shall be mentioned first. The Courts below shall also send a
list of execution cases decided in the last one year. The Principal District Judges shall compile the lists of all their Courts and shall
send them to the Registrar General of this Court by 31st October, 2021.
82. These modified directions/guidelines shall apply to all execution proceedings, including the execution proceedings under Section
36 of the Arbitration and Conciliation Act; execution proceedings before Motor Accident Claims Tribunals; execution proceedings
before the SDM empowered to execute decree/awards as arrears of land revenue; execution proceedings before Debt Recovery
Tribunals; execution proceedings under Consumer Protection Act and proceedings before NCLT/NCLAT.
83. The affidavits formulated by this Court namely Annexures A1, B1 and C1 or such information from the affidavits as is considered
necessary, can be directed to be filed in any proceedings in which the Court considers it necessary to ascertain the financial capacity
or status of a party such as proceedings under Order XXXVIII of the Code of Civil Procedure and proceedings under Section 9 of the
Arbitration and Conciliation Act. The Arbitral Tribunals are also empowered to direct a party to file the aforesaid affidavits i.e.
Annexures A1, B1 and C1 or such information from the affidavits as is considered necessary, in the proceedings under Section 17 of
the Arbitration and Conciliation Act to ascertain the financial capacity/status of a party.")
84. If any counsel/litigant has any further suggestions with respect to these directions, the same be submitted to this Court through
the learned amici curiae, Mr. Dayan Krishnan, Senior Advocate and Mr. Sanjiv Kakra, Advocate, or through the Honorary Secretary of
the Delhi High Court Bar Association.
85. List for considering further suggestions, if any, on 06th November, 2020.
86. This Court appreciates the assistance rendered by Mr. Dayan Krishnan, Senior Advocate and Mr. Sanjiv Kakra, Advocate as amici
curiae in formulating this procedure. Mr. Rajiv Nayyar, Senior Advocate; Mr. Rajiv Virmani, Senior Advocate; Mr. Jayant Mehta,
Advocate; and Mr. Percival Billimoria, Advocate have also given valuable inputs. This Court also appreciates the extensive research on
corresponding law in other countries by Mr. Akshay Chowdhary, Law Researcher, attached to this Court.
87. This Court is of the view that the mandatory filing of the affidavit of assets, income, expenditure and liabilities by judgment-
debtor in a detailed prescribed form at the very threshold of execution litigation should be incorporated in the statutes, as in the
developed countries. Let this suggestion be considered by the Central Government. Copy of this judgment along with Annexures A1,
B1 and C1 be sent to Mr. Chetan Sharma, learned ASG for taking up the matter with Ministry of Law and Justice.
88. The modified directions and format of the affidavits (Annexures A1, B1 and C1) be uploaded on the website of the District Court
(in .pdf format) to enable the lawyers/litigants to download the same.
89. Copy of this judgment and modified format of affidavits of assets, income and expenditure Annexures A1, B1 and C1 be sent to
the Registrar General of this Court who shall circulate it to all the District Judges for being circulated to all the concerned courts.

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90. Copy of this judgment be sent to Mr. Rahul Mehra, learned Standing Counsel for GNCTD who shall circulate it to all the SDM's
dealing with execution cases as arrears of land revenue. The Principal Secretary (Revenue) shall ensure the compliance of these
directions by all SDM's in execution cases.
91. Copy of the judgment along with Annexures A1, B1 and C1 be sent to the Delhi Judicial Academy to sensitize the judges about
the modified directions laid down by this Court.
92. National Judicial Academy is reporting the best practices of the High Courts on their website (www.nja.nic.in) under the head of
Practices & Initiatives of various High Courts. Copy of this judgment along with Annexures A1, B1 and C1 be sent to National Judicial
Academy.

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Declaration:
1. I declare that I have made accurate, true and complete disclosure of my income and assets from all sources. I further declare that I
have no assets, income or financial resources other than those set out in this affidavit.
2 . I undertake to inform this Court immediately upon any material change in my income and assets or any other information
disclosed in this affidavit.
3. I hereby declare that the contents of this affidavit have been duly explained to me and have been understood by me.
4. The copies of the documents filed with the affidavit are the true copies of the originals and I have self attested the copies after
comparing them with their originals.
5. I understand that any false statement and misrepresentation in this affidavit may constitute an offence under Section 199 read with
Sections 191 and 193 of the Indian Penal Code, 1860 punishable with imprisonment upto seven years and fine, and Section 209 of
the Indian Penal Code, 1860 punishable with imprisonment upto two years and fine. I have read and understood Sections 191, 193,
199 and 209 of the Indian Penal Code, 1860.
DEPONENT
Verification:
Verified at ____________ on this ____ day of ___________ that the contents of the above affidavit relating to my income and assets
are true to my knowledge, no part of it is false and nothing material has been concealed therefrom. I further verify that the copies of
the documents filed along with the affidavit are true copies of the originals.
DEPONENT
ANNEXURE B1
FORMAT OF AFFIDAVIT OF ASSETS AND INCOME OF THE
JUDGMENT-DEBTOR*
I/we_________________________, son of / daughter of wife of /_________________________, aged about ____ years, resident of
_____________________________, am/are the Proprietor/Directors/Promoters/Partners/Karta/Managing Trustee of
the________________ __________________and I/we do hereby solemnly affirm and declare as under:

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Declaration:
1 . I/we declare that I/we have made accurate, true and complete disclosure of income and assets of the judgment-debtor from all
sources. I/we further declare that the judgment-debtor has no assets, income or financial resources other than those set out in this
affidavit.

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2. I/we undertake to inform this Court immediately upon any material change in the income and assets of the judgment-debtor or any
other information disclosed in this affidavit.
3. I/we hereby declare that the contents of this affidavit have been duly explained to me and have been understood by me.
4. The copies of the documents filed with the affidavit are the true copies of the originals and I/we have self attested the copies after
comparing them with their originals.
5. I/we understand that any false statement and misrepresentation in this affidavit may constitute an offence under Section 199 read
with Sections 191 and 193 of the Indian Penal Code, 1860 punishable with imprisonment upto seven years and fine, and Section 209
of the Indian Penal Code, 1860 punishable with imprisonment upto two years and fine. I/we have read and understood Sections 191,
193, 199 and 209 of the Indian Penal Code, 1860.
Verification:
Verified at ____________ on this ____ day of ___________ that the contents of the above affidavit relating to the income and assets
of the judgment-debtor are true to my/our knowledge, no part of it is false and nothing material has been concealed therefrom. I/we
further verify that the copies of the documents filed along with the affidavit are true copies of the originals.
DEPONENT

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Declaration:
1. I declare that I have made accurate, true and complete disclosure of my expenditure from all sources. I further declare that I have
no expenditure other than those set out in this affidavit.
2. I undertake to inform this Court immediately upon any material change in my expenditure or any other information disclosed in
this affidavit.
3. I hereby declare that the contents of this affidavit have been duly explained to me and have been understood by me.
4. The copies of the documents filed with the affidavit are the true copies of the originals and I have self attested the copies after
comparing them with their originals.
5. I understand that any false statement and misrepresentation in this affidavit may constitute an offence under Section 199 read with
Sections 191 and 193 of the Indian Penal Code, 1860 punishable with imprisonment upto seven years and fine, and Section 209 of
the Indian Penal Code, 1860 punishable with imprisonment upto two years and fine. I have read and understood Sections 191, 193,
199 and 209 of the Indian Penal Code, 1860.

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 DEPONENT
Verification:
Verified at ____________ on this ____ day of ___________ that the contents of the above affidavit relating to my expenditure are
true to my knowledge, no part of it is false and nothing material has been concealed therefrom. I further verify that the copies of the
documents filed along with the affidavit are true copies of the originals.
DEPONENT

* Modified through Corrigendum Order dated 24.06.2021.

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