Kerala High Court
Suresh.C.G vs The Reserve Bank Of India on 23 July, 2025
2025:KER:54632
WP(C) Nos. 14703 of 2025, 14872 of 2025,
14890 of 2025, 14999 of 2025 & 15014 of 2025
-1-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
WEDNESDAY, THE 23RD DAY OF JULY 2025 / 1ST SRAVANA, 1947
WP(C) NO. 14703 OF 2025
PETITIONER:
SALIN M.J.,
AGED 62 YEARS, ALUMKAL HOUSE, GOLDEN ENCLAVE,
THOTTADA, EDAKKAD, KANNUR, PIN-670707
BY ADVS. SRI. ZAKEER HUSSAIN
SMT. K.A. SANJEETHA
RESPONDENTS:
1 THE RESERVE BANK OF INDIA,
REPRESENTED BY ITS REGIONAL DIRECTOR,
REGIONAL OFFICE, THIRUVANANTHAPURAM, PIN-695033
2 THE AUTHORISED OFFICER,
IDBI BANK LTD, ALFIRA TOWER, OPP.BSNL OFFICE,
GOVT. HOSPITAL ROAD, PAYYANNUR, PIN-670307
3 IDBI BANK LTD,
PAYYANNUR BRANCH, KANNUR,
REPRESENTED BY ITS MANAGER, PIN-670307
R1 SMT.O.M.SHALINA, DEPUTY SOLICITOR GENERAL OF INDIA
R2&R3 BY ADVS. SRI. C. AJITH KUMAR
SMT. VARSHA S.S.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 23.07.2025, ALONG WITH W.P.(C)NOS.14872/2025 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:54632
WP(C) Nos. 14703 of 2025, 14872 of 2025,
14890 of 2025, 14999 of 2025 & 15014 of 2025
-2-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
WEDNESDAY, THE 23RD DAY OF JULY 2025 / 1ST SRAVANA, 1947
WP(C) NO. 14872 OF 2025
PETITIONER:
JOSE,
AGED 63 YEARS, S/O.THOMAS,
ALUMKAL HOUSE, ARALAM POST,
AMBALAKKANDY, KANNUR, PIN-670704
BY ADVS. SRI. ZAKEER HUSSAIN
SMT. K.A. SANJEETHA
SRI. ABY GEORGE
RESPONDENTS:
1 THE RESERVE BANK OF INDIA,
REPRESENTED BY ITS REGIONAL DIRECTOR,
REGIONAL OFFICE, THIRUVANANTHAPURAM, PIN-695033
2 THE AUTHORISED OFFICER,
IDBI BANK LTD, ALFIRA TOWER, OPP.BSNL OFFICE,
GOVT. HOSPITAL ROAD, PAYYANNUR, PIN-670307
3 IDBI BANK LTD,
PAYYANNUR BRANCH,KANNUR,
REPRESENTED BY ITS MANAGER, PIN-670307
R1 SMT.O.M.SHALINA, DEPUTY SOLICITOR GENERAL OF INDIA
R2&R3 BY ADVS. SRI. C. AJITH KUMAR
SMT. VARSHA S.S.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 23.07.2025, ALONG WITH W.P.(C).NOS.14703/2025, 14890/2025
AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:54632
WP(C) Nos. 14703 of 2025, 14872 of 2025,
14890 of 2025, 14999 of 2025 & 15014 of 2025
-3-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
WEDNESDAY, THE 23RD DAY OF JULY 2025 / 1ST SRAVANA, 1947
WP(C) NO. 14890 OF 2025
PETITIONER:
SURESH C.G.,
AGED 54 YEARS, S/O.GOVINDAN,
CHAMUNDIYIL HOUSE,
URUPPUMKUNDU ARALAM, VEERPAD,
KANNUR, PIN-670704
BY ADVS. SRI. ZAKEER HUSSAIN
SMT. K.A. SANJEETHA
SRI. ABY GEORGE
RESPONDENTS:
1 THE RESERVE BANK OF INDIA,
REPRESENTED BY ITS REGIONAL DIRECTOR,
REGIONAL OFFICE, THIRUVANANTHAPURAM, PIN-695033
2 THE AUTHORISED OFFICER,
IDBI BANK LTD, ALFIRA TOWER, OPP.BSNL OFFICE,
GOVT. HOSPITAL ROAD,PAYYANNUR, PIN-670307
3 IDBI BANK LTD,
PAYYANNUR BRANCH, KANNUR,
REPRESENTED BY ITS MANAGER, PIN-670307
R1 SMT.O.M.SHALINA, DEPUTY SOLICITOR GENERAL OF INDIA
R2&R3 BY ADVS. SRI. C. AJITH KUMAR
SMT. VARSHA S.S.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 23.07.2025, ALONG WITH W.P.(C) NOS.14872/2025 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:54632
WP(C) Nos. 14703 of 2025, 14872 of 2025,
14890 of 2025, 14999 of 2025 & 15014 of 2025
-4-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
WEDNESDAY, THE 23RD DAY OF JULY 2025 / 1ST SRAVANA, 1947
WP(C) NO. 14999 OF 2025
PETITIONER:
SHAJI,
AGED 49 YEARS, S/O.THOMAS,
ALUMKAL HOUSE, ARALAM POST,
AMBALAKKANDY, KANNUR, PIN-670704
BY ADVS. SRI. ZAKEER HUSSAIN
SMT. K.A. SANJEETHA
SRI. ABY GEORGE
RESPONDENTS:
1 THE RESERVE BANK OF INDIA,
REPRESENTED BY ITS REGIONAL DIRECTOR,
REGIONAL OFFICE, THIRUVANANTHAPURAM, PIN-695033
2 THE AUTHORISED OFFICER,
IDBI BANK LTD, ALFIRA TOWER, OPP.BSNL OFFICE,
GOVT. HOSPITAL ROAD, PAYYANNUR, PIN-670307
3 IDBI BANK LTD.,
PAYYANNUR BRANCH, KANNUR
REPRESENTED BY ITS MANAGER, PIN-670307
R1 SMT.O.M.SHALINA, DEPUTY SOLICITOR GENERAL OF INDIA
R2&R3 BY ADVS. SRI. C. AJITH KUMAR
SMT. VARSHA S.S.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 23.07.2025, ALONG WITH W.P.(C) NOS.14872/2025 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:54632
WP(C) Nos. 14703 of 2025, 14872 of 2025,
14890 of 2025, 14999 of 2025 & 15014 of 2025
-5-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
WEDNESDAY, THE 23RD DAY OF JULY 2025 / 1ST SRAVANA, 1947
WP(C) NO. 15014 OF 2025
PETITIONER:
MOHANAN V.S.,
AGED 63 YEARS, S/O.SHANKARA PILLAI,
VELLIYAMKUNNEL HOUSE, MUNDAYAMPARAMBA P.O.,
AYYANKUNNU, PAYAM, KANNUR, PIN-670704
BY ADVS. SRI. ZAKEER HUSSAIN
SMT. K.A. SANJEETHA
SRI. ABY GEORGE
RESPONDENTS:
1 THE RESERVE BANK OF INDIA,
REPRESENTED BY ITS REGIONAL DIRECTOR,
REGIONAL OFFICE, THIRUVANANTHAPURAM, PIN-695033
2 THE AUTHORISED OFFICER,
IDBI BANK LTD., ALFIRA TOWER, OPP.BSNL OFFICE,
GOVT. HOSPITAL ROAD, PAYYANNUR, PIN-670307
3 IDBI BANK LTD.,
PAYYANNUR BRANCH, KANNUR
REPRESENTED BY ITS MANAGER, PIN-670307
R1 SMT.O.M.SHALINA, DEPUTY SOLICITOR GENERAL OF INDIA
R2&R3 BY ADVS. SRI. C. AJITH KUMAR
SMT. VARSHA S.S.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 23.07.2025, ALONG WITH W.P.(C)NOS.14872/2025 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:54632
WP(C) Nos. 14703 of 2025, 14872 of 2025,
14890 of 2025, 14999 of 2025 & 15014 of 2025
-6-
MOHAMMED NIAS C.P., J.
-----------------------------------------------------
W.P.(C) Nos. 14703 of 2025, 14872 of 2025,
14890 of 2025, 14999 of 2025
&
W.P.(C) No.15014 of 2025
----------------------------------------------------
Dated this the 23rd day of July, 2025
JUDGMENT
W.P.(C) No.14703 of 2025 is taken as the lead case, and the
documents in the said case are being referred to in the judgment.
2. The petitioner had availed a Kissan Cash Credit limit
(KCC) of Rs.30,00,000/- from the 3rd respondent Bank through Ext.P1
on 25.09.2017. Ext.P1 stipulates that the Crop Loan Limit (KCC) has
been assessed for 5 years, with a 10% increase in the assessed limit
for the first year, and a 10% increase in the limit for the second,
third, fourth, and fifth years and the same will undergo a change in
case of a change in the Scale of Finance (SoF), area under cultivation,
or change in cropping pattern/variety/method. It is specifically
2025:KER:54632
WP(C) Nos. 14703 of 2025, 14872 of 2025,
14890 of 2025, 14999 of 2025 & 15014 of 2025
stated that the KCC limit is valid for 5 years, subject to annual review.
In the other writ petitions also, the petitioners had availed similar
loans for Rs. 30,00,000/-.
3. The petitioners are aggrieved by the classification of the
account as Non-Performing Assets (NPA), alleging that the same
violates the Master Circular issued by the Reserve Bank of India on 1 st
April, 2025. Specific reference is made in Clause 2.2 of the said
Circular, which deals with the treatment of accounts as NPAs:-
"2.2 Treatment of Accounts as NPAs:
2.2.1 Record of Recovery:
(i)The treatment of an asset as NPA should be based
on the record of recovery. Banks should not treat an
advance as NPA merely due to existence of some
deficiencies which are temporary in nature such as
non-availability of adequate drawing power, balance
outstanding exceeding the limit, non-submission of
stock statements and the non-renewal of the limits
on the due date, etc. Where there is a threat of loss,
or the recoverability of the advances is in doubt, the
asset should be treated as NPA.
(ii) A credit facility should be treated as NPA as per
2025:KER:54632
WP(C) Nos. 14703 of 2025, 14872 of 2025,
14890 of 2025, 14999 of 2025 & 15014 of 2025
norms given in paragraph 2.1 above. However,
where entire overdues pertaining to all the credit
facilities availed by a borrower from a given bank
have Baan regularised by repayment through
genuine sources (not by sanction of additional
facilities or transfer of funds between accounts), the
accounts may be upgraded to 'standard' asset
category. In such cases, it should, however, be
ensured that the accounts remain in order
subsequently and a solitary credit entry made in an
account on or before the balance sheet date which
extinguishes the overdue amount of interest or
installment of principal is not reckoned as the sole
criteria for treatment of the account as a standard."
4. The learned counsel for the petitioners contends that the
KCC limits were renewed, and the same is seen from the entry in the
statement of account, which shows payment of stamp charges for
renewal. It is also pointed out that the interest was paid and accepted
by the Bank, even after the expiry of the original sanction of the
facility. Thus, contending that the classification of the account as
NPA is against the Master Circular, the Writ Petitions are filed.
2025:KER:54632
WP(C) Nos. 14703 of 2025, 14872 of 2025,
14890 of 2025, 14999 of 2025 & 15014 of 2025
5. A statement has been filed on behalf of the respondent
Bank inter alia contending that there was no renewal after the 5
years, and despite reminders being sent to the petitioners, the KCC
accounts were not renewed. It is also submitted that, though the
period of the facility ended in 2022, the accounts were classified as
NPA only in 2024.
6. In view of the above contentions, this Court had passed
the following order on 7th July, 2025:-
In all these writ petitions, the contention raised by the
learned counsel for the petitioners is that the bank has
no right to declare the loan account as NPA, as the
same is against the Master Circular issued by the
Reserve Bank of India on 01.04.2025.
2. The learned counsel for the respondent bank
submits that the petitioners were in arrears as they
failed to pay the principal amount, interest and other
monies to the bank despite repeated
requests/reminders, and ultimately they classified the
account as NPA on 21.09.2024.
3. Considering the rival contentions, there will be a
direction to the respondent bank to produce the
2025:KER:54632
WP(C) Nos. 14703 of 2025, 14872 of 2025,
14890 of 2025, 14999 of 2025 & 15014 of 2025
request/reminder issued to the petitioners demanding
payment from the petitioners for the credit facilities
availed by them. The bank shall produce the above
within ten days.
7. Pursuant to the above direction, the Bank filed an
affidavit and produced a communication issued to the petitioner
dated 01.06.2024, stating that for extension of the KCC loan facility of
Rs.30,00,000/-, the requisite documents for renewal were to be
submitted, failing which the account would be classified as NPA.
Learned counsel for the respondent Bank submits that they did not
immediately classify the account as NPA in 2022, and they waited for
the crop seasons to classify the same as NPA.
8. The petitioner disputes the said document and even the
signature on the said document. No documents requiring the
petitioners to renew the loans were produced at the time of filing the
counter affidavit, and the mention of reminders in the documents
issued by the bank is false.
9. As stated above, the petitioners seriously dispute the
2025:KER:54632
WP(C) Nos. 14703 of 2025, 14872 of 2025,
14890 of 2025, 14999 of 2025 & 15014 of 2025
contentions of the Bank that the KCC loan accounts were not
renewed, and also point out that the circumstance of having paid the
interest, which was accepted by the Bank without demur, even after
the alleged expiry of the facility, disproves the Bank's contention.
However, the contention of the Bank is that no amounts were being
paid towards the principal, and only after paying the entire amount
could the limits be renewed.
10. Taking note of the fact that even according to the Bank,
the KCC loans were not renewed, but they took action only after two
crop seasons in 2024, I am inclined to grant a chance to the
petitioners to approach the Bank with renewal applications, which
the Bank will consider in terms of the relevant circulars/guidelines.
11. Under such circumstances, I am inclined to dispose of
the Writ Petitions directing the petitioners to approach the Bank to
either seek an extension of the KCC limits or to take such steps to
regularise the loan account in terms of the Master Circular. If the
petitioners approach the Bank within two weeks from today with an
appropriate application, the Bank will consider the same and pass
2025:KER:54632
WP(C) Nos. 14703 of 2025, 14872 of 2025,
14890 of 2025, 14999 of 2025 & 15014 of 2025
orders within a month thereafter, in terms of the Master
Circular/applicable guidelines. Till a decision is taken as directed
above, no further coercive actions shall be taken against the
petitioners.
The Writ Petitions are disposed of as above.
Sd/-
MOHAMMED NIAS C.P.
JUDGE
bpr
2025:KER:54632
WP(C) Nos. 14703 of 2025, 14872 of 2025,
14890 of 2025, 14999 of 2025 & 15014 of 2025
APPENDIX OF WP(C) 14703/2025
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE SANCTION LETTER DATED
25/09/2017 ISSUED BY THE 3RD RESPONDENT
BANK.
Exhibit P2 TRUE COPY OF THE NOTICE DATED 30/09/2024
ISSUED BY THE 3RD RESPONDENT BANK.
Exhibit P3 TRUE COPY OF THE DEMAND NOTICE DATED
02/12/2024 ISSUED BY THE 2ND RESPONDENT.
Exhibit P4 TRUE COPY OF THE REPLY DATED 20/02/2025
SUBMITTED BY THE PETITIONER.
Exhibit P5 TRUE COPY OF THE MASTER CIRCULAR DATED
01/04/2025 ISSUED BY THE RESERVE BANK OF
INDIA.
Exhibit P6 TRUE COPY OF THE CUSTOMER ACKNOWLEDGMENT
DATED 03/05/2025 SHOWING THE PAYMENT OF
INTEREST OF RS.3,50,000/- TO THE KCC
LOAN.
Exhibit P7 TRUE COPY OF THE STATEMENT OF ACCOUNTS
DATED 01/08/2024 ISSUED BY THE RESPONDENT
BANK.
RESPONDENTS' EXHIBITS
Exhibit-R3 (a) TRUE COPY OF THE REPLY LETTER DATED
16/04/2025 ISSUED BY THESE RESPONDENTS TO
THE PETITIONER
Exhibit-R3(b) TRUE COPY OF LETTER DATED 01-06-24 ISSUED
BY APPLICANTS
2025:KER:54632
WP(C) Nos. 14703 of 2025, 14872 of 2025,
14890 of 2025, 14999 of 2025 & 15014 of 2025
APPENDIX OF WP(C) 14872/2025
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE SANCTION LETTER DATED
25/09/2017 ISSUED BY THE 3RD RESPONDENT
BANK.
Exhibit P2 TRUE COPY OF THE NOTICE DATED 30/09/2024
ISSUED BY THE 3RD RESPONDENT BANK.
Exhibit P3 TRUE COPY OF THE DEMAND NOTICE DATED
02/12/2024 ISSUED BY THE 2ND RESPONDENT.
Exhibit P4 TRUE COPY OF THE REPLY DATED 20/02/2025
SUBMITTED BY THE PETITIONER.
Exhibit P5 TRUE COPY OF THE MASTER CIRCULAR DATED
01/04/2025 ISSUED BY THE RESERVE BANK OF
INDIA.
Exhibit P6 TRUE COPY OF THE CUSTOMER ACKNOWLEDGMENT
DATED 03/05/2025 SHOWING THE PAYMENT OF
INTEREST OF RS.3,50,000/- TO THE KCC
LOAN.
Exhibit P7 TRUE COPY OF THE STATEMENT OF ACCOUNTS
DATED 01/08/2024 ISSUED BY THE RESPONDENT
BANK.
RESPONDENTS' EXHIBITS
Exhibit-R3 (a) TRUE COPY OF THE REPLY LETTER DATED
16/04/2025 ISSUED BY THESE RESPONDENTS TO
THE PETITIONER
Exhibit-R3(b) TRUE COPY OF THE LETTER DATED 01.06.2024
ISSUED BY THE APPLICANTS
2025:KER:54632
WP(C) Nos. 14703 of 2025, 14872 of 2025,
14890 of 2025, 14999 of 2025 & 15014 of 2025
APPENDIX OF WP(C) 14890/2025
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE SANCTION LETTER DATED
16/12/2017 ISSUED BY THE 3RD RESPONDENT
BANK.
Exhibit P2 TRUE COPY OF THE NOTICE DATED 19/12/2024
ISSUED BY THE 3RD RESPONDENT BANK.
Exhibit P3 TRUE COPY OF THE DEMAND NOTICE DATED
27/01/2025 ISSUED BY THE 2ND RESPONDENT.
Exhibit P4 TRUE COPY OF THE REPLY DATED 01/04/2025
SUBMITTED BY THE PETITIONER.
Exhibit P5 TRUE COPY OF THE MASTER CIRCULAR DATED
01/04/2025 ISSUED BY THE RESERVE BANK OF
INDIA.
Exhibit P6 TRUE COPY OF THE CUSTOMER ACKNOWLEDGMENT
DATED 03/05/2025 SHOWING THE PAYMENT OF
INTEREST OF RS.3,50,000/- TO THE KCC
LOAN.
Exhibit P7 TRUE COPY OF THE STATEMENT OF ACCOUNTS
DATED 01/08/2024 ISSUED BY THE RESPONDENT
BANK.
RESPONDENTS' EXHIBITS
Exhibit-R3 (a) TRUE COPY OF THE REPLY LETTER DATED
16/04/2025 ISSUED BY THESE RESPONDENTS TO
THE PETITIONER
Exhibit-R3(b) TRUE COPY OF THE LETTER DATED 01.06.2024
ISSUED BY APPLICANTS
2025:KER:54632
WP(C) Nos. 14703 of 2025, 14872 of 2025,
14890 of 2025, 14999 of 2025 & 15014 of 2025
APPENDIX OF WP(C) 14999/2025
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE SANCTION LETTER DATED
25/09/2017 ISSUED BY THE 3RD RESPONDENT
BANK.
Exhibit P2 TRUE COPY OF THE NOTICE DATED 30/09/2024
ISSUED BY THE 3RD RESPONDENT BANK.
Exhibit P3 TRUE COPY OF THE DEMAND NOTICE DATED
02/12/2024 ISSUED BY THE 2ND RESPONDENT.
Exhibit P4 TRUE COPY OF THE REPLY DATED 20/02/2025
SUBMITTED BY THE PETITIONER.
Exhibit P5 TRUE COPY OF THE MASTER CIRCULAR DATED
01/04/2025 ISSUED BY THE RESERVE BANK OF
INDIA.
Exhibit P6 TRUE COPY OF THE CUSTOMER ACKNOWLEDGMENT
DATED 03/05/2025 SHOWING THE PAYMENT OF
INTEREST OF RS.3,50,000/- TO THE KCC
LOAN.
Exhibit P7 TRUE COPY OF THE STATEMENT OF ACCOUNTS
DATED 01/08/2024 ISSUED BY THE RESPONDENT
BANK.
RESPONDENTS' EXHIBITS
Exhibit-R3 (a) TRUE COPY OF THE REPLY LETTER DATED
16/04/2025 ISSUED BY THESE RESPONDENTS TO
THE PETITIONER
Exhibit-R3(b) TRUE COPY OF THE LETTER DATED 01.06.2024
ISSUED BY APPLICANTS
2025:KER:54632
WP(C) Nos. 14703 of 2025, 14872 of 2025,
14890 of 2025, 14999 of 2025 & 15014 of 2025
APPENDIX OF WP(C) 15014/2025
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE SANCTION LETTER DATED
16/12/2017 ISSUED BY THE 3RD RESPONDENT
BANK.
Exhibit P2 TRUE COPY OF THE NOTICE DATED 19/12/2024
ISSUED BY THE 3RD RESPONDENT BANK.
Exhibit P3 TRUE COPY OF THE DEMAND NOTICE DATED
27/01/2025 ISSUED BY THE 2ND RESPONDENT.
Exhibit P4 TRUE COPY OF THE REPLY DATED 01/04/2025
SUBMITTED BY THE PETITIONER.
Exhibit P5 TRUE COPY OF THE MASTER CIRCULAR DATED
01/04/2025 ISSUED BY THE RESERVE BANK OF
INDIA.
Exhibit P6 TRUE COPY OF THE CUSTOMER ACKNOWLEDGEMENT
DATED 03/05/2025 SHOWING THE PAYMENT OF
INTEREST OF RS.3,50,000/- TO THE KCC
LOAN.
Exhibit P7 TRUE COPY OF THE STATEMENT OF ACCOUNTS
DATED 01/08/2024 ISSUED BY THE RESPONDENT
BANK.
RESPONDENTS' EXHIBITS
Exhibit-R3 (a) TRUE COPY OF THE REPLY LETTER DATED
16.04.2025 ISSUED BY THESE RESPONDENTS TO
THE PETITIONER
Exhibit-R3(b) TRUE COPY OF LETTER DATED 01.06.2024
ISSUED TO THE WRIT PETITIONER
