Calcutta High Court
Lifeline Vincom Private Limited vs Nil Kantha Saha on 31 July, 2025
OCD-10 & 12
ORDER SHEET
IN THE HIGH COURT AT CALCUTTA
COMMERCIAL DIVISION
ORIGINAL SIDE
EC-COM/511/2024
LIFELINE VINCOM PRIVATE LIMITED
VS
NIL KANTHA SAHA
&
EC-COM/8/2025
SHINING VYAPAR PRIVATE LIMITED
VS
NIL KANTHA SAHA
BEFORE:
The Hon'ble JUSTICE KRISHNA RAO
Date: July 31, 2025.
Appearance :
Mr. Rohit Banerjee, Adv.
Ms. Kanchan Jaju, Adv.
...for the decree-holder
Mr. Aniruddha Mitra, Sr. Adv.
Ms. Dipika Banu, Adv.
Ms. Bolivia Roy, Adv.
... for the judgment-debtor
1.
Mr. Rohit Banerjee, learned Counsel, is appearing for the decree-holder.
2. Mr. Aniruddha Mitra, learned Senior Counsel, is appearing for the
judgment debtor.
3. Counsel for the decree-holder has drawn the attention of this Court to
the affidavit of assets filed by the judgment debtor Mr. Nil Kantha Saha.
4. Mr. Rohit Banerjee, learned Counsel appearing for the decree-holder
submits that the affidavit of assets filed by the judgment debtor is not
in accordance with the provisions of Order XXI Rule 41(2) of the Code of
Civil Procedure. He submits that in the execution proceeding, the
judgment debtor has to file the affidavit of assets in Form No.16A.
5. Mr. Banerjee, has relied upon the judgment in the case of M/s
Bhandari Engineers & Builders Private Limited Vs. Maharia Raj
Joint Venture & Ors reported in 2016 SCC Online Del 182 and
submits that in the similar case the Hon'ble Delhi High Court has held
that the judgment debtor has to file the affidavit of assets under the
Form No.16A.
6. Mr. Banerjee further drawn the attention of this Court to the affidavit of
assets filed by the judgment debtor in the present case and stated that
the judgment debtor has not disclosed his
present/annual/monthly/weekly income after paying the income tax
and the judgment debtor has also not disclosed whether he has owned
his house where he lives and what is the value of his property.
7. He further submits that the judgment debtor though has stated that he
has taken personal loan of Rs.10 lakh but he has not stated from whom
he has taken.
8. Mr. Aniruddha Mitra, learned Senior Advocate appearing for the
judgment debtor submits that this is the only format in which the
judgment debtor is filing their affidavit in every cases. Now the decree-
holder has raised the objection with regard to the format of the affidavit
of assets in terms of Form No.16A as provided under Order XXI Rule
41(2) of the Code of Civil Procedure, Mr. Mitra submits that if two
weeks' time is granted, he will file the affidavit of assets in terms of
Form No.16A as provided under law.
9. Heard the learned counsel for the respective parties and perused the
affidavit of assets filed by the judgment debtor, namely, Nil Kantha
Saha and the judgment relied by Mr. Banerjee in the case of M/s.
Bhandari Engineers & Builders Private Limited (supra).
10. Admittedly, the plaintiff has filed the present execution case for
execution of the decree passed by this Court.
11. The judgment debtor has filed affidavit of assets but has not filed the
said affidavit in Form No. 16A as provided under Order XXI Rule 41(2)
of the CPC. The Delhi High Court in the above judgment has held that
the judgment debtor is required to file affidavit of assets in Form No.
16A.
12. Form 16A [Affidavit of Assets to be made by a judgment debtor] [under
Order XXI Rule 41(2)] of the CPC reads as follows:
"[No. 16A
Affidavit of Assets to be made by a judgment-debtor
[O. XXI, r.41 (2)]
In the Court of
A.B......... ...............................................Decree holder.
Versus
C.D...................... .................................Judgment-debtor.
I............... of................state on Oath/solemn affirmation as follows:
1. My full name is ........................................(Block Capitals)
2. I live at
3. I am *..........................................married/single/widower
(widow)/divorced
4. The following persons are dependent upon me :-
5. My employment, trade or profession is that of ..................carried on
by me at ..................................
I am a director of the following companies :-
6. My present annual/monthly/weekly income, after paying
income-tax, is as follows: -
(a) From my employment, trade or profession Rs.......
(b) From other sources Rs............
7. *(a) I own the house in which I live; its value is Rs..............
I pay as outgoings by way of rates, mortgage, interest, etc., the
annual sum of Rs........
(b) I pay as rent the annual sum of Rs..............
8. I possess the following: -
(a) Banking accounts;
(b) Stocks and shares;
(c) Life and endowment policies;
(d) House property;
(e) Other property;
(f) Other securities;
Give particulars
9. The following debts are due to me (give particulars)
(a) Form ....... of ...............................Rs.
(b) From ........of ...............................Rs........ (etc.)
Sworn before me, etc.]"
13. This Court finds that in the affidavit of assets filed by the judgment
debtor in paragraph 8, the judgment debtor has stated "That the
statement contained in foregoing paragraphs of the affidavit are true to
my knowledge".
14. This Court finds that the said statement made by the judgment debtor
will not served any purpose. If the judgment debtor declares his assets
on affidavit under Form No. 16A, the judgment debtor has to affirm the
affidavit with the following declarations:
i) The statement contained in paragraph
...............to............are derived from records.
ii) The statement made in paragraphs
..................to............are true to the best of my
knowledge and belief and the rest are the submissions
before this Court.
iii) That I have not suppressed any facts and statements
made by me are true and correct.
15. The judgment debtor is directed to file fresh affidavit of assets under
Form No. 16A with the above declaration on or before 18 th August,
2025 after serving the copy to the learned Counsel for the decree
holder.
16. List this matter on 20th August, 2025.
(KRISHNA RAO, J.)
S.De/Sbghosh
