OCD-21,22 & 23
In the High Court at Calcutta
Commercial Division
Original Side
IA NO. GA/3/2023
[OLD NO. CS/4/2022]
In
CS-COM/337/2024
PAYEL COMMERCIAL PRIVATE LIMITED
Vs
ST. PAULS K. G. AND DAY SCHOOL
AND
IA NO. GA/4/2023
[OLD NO. CS/4/2022]
In CS-COM/337/2024
PAYEL COMMERCIAL PRIVATE LIMITED
Vs
ST. PAULS K. G. AND DAY SCHOOL
AND
IA NO. GA/5/2023
[OLD NO. CS/4/2022]
In
CS-COM/337/2024
PAYEL COMMERCIAL PRIVATE LIMITED
Vs
ST. PAULS K. G. AND DAY SCHOOL
BEFORE:
The Hon'ble JUSTICE ANIRUDDHA ROY
Date : March 17, 2026.
Appearance:
Mr. Debajyoti Basu, Sr. Adv.
Mr. Diptomoy Talukder, Adv.
Mr. Triptimoy Talukder, Adv.
Mr. Dibyendu Ghosh, Adv.
... for the plaintiff
2
Mr. Sukrit Mukherjee, Adv.
Ms. Sormi Dutta, Adv.
... for the defendant
The Court : The last order dated February 10, 2026 speaks for itself.
Mr. Debajyoti Basu, learned Senior Advocate appearing for the
plaintiff submits that out of the sum of Rs.5.75 lakhs, the defendant has
already paid a sum of Rs.3.50 lakhs leaving a balance sum of Rs.2.25
lakhs, till the month of January, 2026, as occupational charges directed to
be paid by the Coordinate Bench earlier.
He has also confirmed that on account of occupational charge for the
month of February, 2026 a sum of Rs.25,000/- has already been paid.
In view of the above, as prayed for on behalf of the defendant/tenant,
the said sum of Rs.2.25 lakhs shall be paid in two equal monthly
installments by the defendant to the plaintiff. The first of such installment
shall be paid on or before April 1, 2026 and the second installment shall be
paid on or before May 1, 2026.
Pursuant to the direction made by this Court dated February 10,
2026 learned Advocate for the defendant has filed an affidavit today for
disclosing the financial statement. Affidavit filed in Court today is taken on
record. Copy has been served upon learned Advocate on record for the
plaintiff in Court today.
Annexure A at page 4 to the said affidavit shows that the bank
statement has been issued by Axis Bank, Shyambazar Branch. The
statement made in paragraph 2 (b) of the affidavit shows that this is only
bank account linked with the subject Pan Number.
CS-COM/337/2024
A.R., J.
Paragraph 2 (c) shows that the bank account is lying attached in
terms of an order passed on April 26, 2014 passed by the Provident Fund
Authority.
Therefore, it does not appear to this Court wherefrom the regular
expenses of the school is being carried out. It is all along the case of the
defendant that the defendant has been running school from the lett out
premises. The school cannot be operated without any bank account.
It is equally impossible to believe that school is running its regular
affair without having any operative bank account.
The affidavit has been affirmed by one Kimi Koshi. The permanent
account number has been disclosed in paragraph 2 (a) of the affidavit. One
particular assesse cannot have multiple permanent account number but an
assesse can have multiple bank accounts linked with one single permanent
account number.
The defendant is granted another opportunity to disclose all its bank
accounts, if any, linked with its permanent account number or otherwise
wherefrom the day to day expenses of the school is operated.
The affidavit must also disclose last three years bank statement of
each of the bank accounts wherefrom the day to day affair of the school is
being operated.
The defendant must also disclose in the said affidavit where it
deposits the fixed educational fees received by it from the students month by
month and the particulars and details thereof.
Such affidavit shall be filed on or before March 30, 2026.
CS-COM/337/2024
A.R., J.
The matter shall appear on April 7, 2026 under the heading
"Chamber Application For Final Disposal".
However, it is made clear that on scrutiny, if it appears that the
statement made on oath in the affidavit filed today do not depict the correct
facts, the Court may proceed in accordance with law.
The first line in the third page of the order dated February 10, 2026
is corrected and should be read as "January 2022" in place of "January
2020". The said correction shall be incorporated in the order dated
February 10, 2026.
(ANIRUDDHA ROY, J.)
Sbghosh
CS-COM/337/2024
A.R., J.
