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M/S Vasu Coco Resorts Pvt.Ltd. & Anr. Vs. The Authorised Officer, State Bank Of India & Ors.

  Kerala High Court WP(C) NO. 23464 OF 2024
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WP(C) NO. 23464 OF 2024

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“C.R.”

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT

THE HONOURABLE MR. JUSTICE D. K. SINGH

TUESDAY, THE 19

TH

DAY OF NOVEMBER 2024 / 28TH KARTHIKA, 1946

WP(C) NO. 23464 OF 2024

PETITIONER/S:

1 M/S VASU COCO RESORTS PVT.LTD.,

REPRESENTED BY IT’S DIRECTOR , MR. PRASHANTH VASUDEVAN ,V P II/326BM,

VAYALAR, CHERTALA, ALAPPUZHA, KERALA, PIN - 688536

2 MR .PRASHANTH VASUDEVAN,

S/O DR.P. VASUDEVAN,HOUSE NO.223, GAUTHAM BUDDHA NAGAR,NEAR 15A CLUB,

SECTOR 15A,NOIDA,UTTAR PRADESH, PIN - 201303

BY ADVS. SR. ADV V MOHANA

PRAVEEN K. JOY

T.A.JOY

E.S.SANEEJ

M.P.UNNIKRISHNAN

N.ABHILASH

DEEPU RAJAGOPAL

ALBIN VARGHESE

ARDRA ANIL

FATHIMA SHALU S.

ABISHA.E.R

MEGHA G.

RESPONDENT/S:

1 THE AUTHORISED OFFICER,

STATE BANK OF INDIA, STRESSED ASSETS MANAGEMENT BRANCH,1127, RAJA PLAZA,

WP(C) NO. 23464 OF 2024

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AVINASHI ROAD, COIMBATORE, PIN - 641037

2 DEPUTY GENERAL MANAGER,

STATE BANK OF INDIA, STRESSED ASSETS MANAGEMENT BRANCH,7TH FLOOR,

VANAKARATH TOWERS, PALARIVATTOM, PIN - 682024

3 M/S EVERSPACE REALTY LLP,

NO.22, RAJARAM METHA NAGAR ,AMINJIKARAI, CHENNAI TAMIL NADUREP BY

PARTNER, PIN - 600029

BY ADVS. SR ADV P L NARAYANAN FOR R3; SR ADV K JAJU BABU FOR R1 AND R2

TOM K.THOMAS

K.I.SAGEER

BINI DAS

NADEEM NAZAR

THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 19.11.2024, THE COURT ON THE SAME

DAY DELIVERED THE FOLLOWING:

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JUDGMENT

“C.R.”

Heard Ms V Mohana, learned Senior Counsel assisted by Mr

Praveen K Joy, learned Counsel for the petitioners and Mr K Jaju Babu,

learned Senior Advocate assisted by Mr Tom K Thomas, learned Counsel

for R1 and R2 and Mr P L Narayanan learned Senior Counsel for R3.

Facts:

2. The first petitioner, a private limited Company, runs a resort

at Cherthala, Alleppey under the name and style “Vasundhara Resorts”.

The second petitioner is the Managing Director of the first respondent

Company. The petitioners had availed credit facilities to the tune of

Rs.53 crores from the first respondent Bank for the construction of a

five-star resort. The said loan was secured by creating an equitable

mortgage of certain immovable properties and hypothecation of the

movable properties. The primary security comprised 6.60 Ares of land

with resort building and superstructure. Fourteen agricultural lands

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were offered as collateral security to secure the aforesaid loan. It is

stated that as a result of the Nipah Virus, Kerala floods and COVID-19,

the resort business faced huge hardship as the tourism business itself

was down to a great extent. The petitioners failed to discharge the

liability in terms of the loan agreement. Therefore, the Bank classified

the loan account of the petitioners as NPA and proceeded with the

SARFAESI measures under the provisions of the SARFAESI Act and the

Rules made thereunder.

3. The petitioners filed a Securitization Application, S.A.

No.530/2022 under Section 17 of the SARFAESI Act on 20.08.2022,

initially challenging the possession notice dated 06.07.2022 issued by the

respondent Bank and later amended the S.A. to challenge the two sale

notices dated 15.09.2022 and 29.10.2022. The petitioners also challenged

the Advocate Commissioner's notice dated 28.11.2022 for taking

possession of the secured assets. After the sale of the secured assets, the

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petitioners amended the Securitization Application to challenge the sale

confirmation advice dated 26.12.2022 in favour of the third respondent.

4. Initially the Debts Recovery Tribunal passed an order of status

quo dated 30.11.2022. It was further directed that sale confirmation be

deferred if the sale was held on the same day on 30.11.2022. The Debts

Recovery Tribunal dismissed the Securitization Application on

07.07.2023. The respondent Bank issued two separate sale certificates in

respect of the movables and immovables on 10.07.2023 and 12.07.2023

respectively. The appeal filed by the petitioners against the decision in

S.A. was unsuccessful and the Debts Recovery Appellate Tribunal (DRAT)

dismissed the petitioners’ appeal and upheld the order passed by the

Debts Recovery Tribunal vide final order dated 12.06.2024.

5. The petitioners, thereafter, filed the present writ petition

challenging the final order of the Debts Recovery Appellate Tribunal.

However, this Court refused to grant any interim protection in respect

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of the possession of the secured asset. Against the refusal to grant any

interim protection, the petitioners filed W.A. No.910/2024 before the

Division Bench of this Court. The Division Bench dismissed the Writ

Appeal vide order dated 05.07.2024. After the dismissal of the Writ

Appeal, the petitioners approached the Supreme Court by filing SLP(C)

No.14273/2024. The Supreme Court vide order dated 10.07.2024 directed

the petitioners to deposit a sum of Rs.30 crores with the Bank by

25.07.2024 to show their bona fides and left it to this Court to decide the

timeframe for making further deposit of a sum of Rs.20 crores by the

petitioners. The order dated 10.07.2024 passed by the Supreme Court in

SLP (C) No.14273/2024 reads as under:

“1. Learned senior counsel for the petitioners, at the outset and on

instructions, states that the petitioners shall deposit not less than 30

crores within two weeks i.e., on or before 25.07.2024. She further states

that soon thereafter the petitioners will deposit another 20 crores within

a reasonable time as may be fixed by the High Court in the pending writ

proceedings.

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Though learned counsel for the Bank, who is on caveat, vehemently

opposes the indulgence sought by the petitioners, we in the interest of

justice and as a last opportunity permit the petitioners to show their bona

fide and deposit a sum of not less than 30 crores with the bank, without

prejudice to their rights, by 25.07.2024. Till such time, the parties shall

maintain status quo re: possession or creation of third party rights.

However, if the petitioners fail to abide by their statement or the

directions given above, the order of status quo shall be deemed to have

been vacated with effect from 26.07.2024. Once the order of interim

protection is deemed to have been vacated, necessary consequences will

follow.

3. The special leave petition is, accordingly, disposed of.

4. All pending applications, if any, also stand disposed of.”

6. In compliance with the order passed by the Supreme Court,

the petitioners have deposited a sum of Rs.30 crores on 22.07.2024. This

Court vide order dated 24.07.2024 (modified on 29.07.2024), directed the

petitioners to pay a further sum of Rs.20 crores on or before 20.09.2024.

The petitioners have deposited a sum of Rs. 20 crores in compliance with

the aforesaid order passed by this Court. Thus, the petitioners have

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deposited a sum of Rs.50 crores during the pendency of the present writ

petition.

Petitioners’ submission:

7. Ms V Mohana learned Senior Counsel for the petitioners,

assisted by Mr Praveen K Joy learned Counsel, has primarily made the

following submissions in support of the petitioners’ case.

7.1 Rules 5, 6, 7 and 8(5) of the Security Interest (Enforcement)

Rules 2002 mandate that, before putting the secured assets for sale, the

value of the movables and the immovables are required to be estimated.

The purpose and intent of the Act and the Rules is to fetch the best and

maximum price for the secured asset. The Rules contemplate the

valuation of movable and immovable assets separately. The reserve

price is to be fixed based on proper valuation obtained from an approved

valuer. The learned Senior Counsel for the petitioners has contended

that there has been no separate valuation of six items of immovable

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properties also. She has placed reliance on the judgment in Ram Kishun

v. State of Uttar Pradesh

1

and J Rajiv Subramaniyan v. Pandiyas

2

.

7.2 The sale notice dated 29.10.2022 would disclose a reserve

price of Rs.42.30 crores collectively only for the immovable properties.

There is no mention of the movable properties. However, a separate sale

certificate dated 10.07.2023 was issued in respect of movable properties,

giving a long list of numerous movable items, including houseboats and

other boats. Another sale certificate was issued on 12.07.2023 in respect

of the immovable properties. According to the sale certificates, the

movable assets were sold for a consideration of Rs.2.40 crores and the

immovable assets were sold for a consideration of Rs.39.91 crores. There

is nothing on record to suggest that any reserve price was fixed

separately for movables and immovables after carrying out the due

valuation as contemplated under the Rules. The submission is that there

1

(2012) 11 SCC 511

2

(2014) 5 SCC 651

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has been a complete violation of Rules 6 and 8, which mandate that the

sale notice must mention the reserve price of the secured assets, which

should be fixed after obtaining a valuation report from an approved

valuer as provided under Rule 8(5) of the Security Interest

(Enforcement) Rules 2002.

7.2.1 It is further submitted that under Rules 5 to 9 of the

Security Interest (Enforcement) Rules 2002, a separate procedure for the

sale of movable and immovable secured assets of the borrower is

prescribed. Rule 6 deals with the sale of movable assets and sets out that

the Bank must elaborate the complete description of all movable assets

that are to be sold along with proper identification mark and a separate

reserve price must be mentioned in respect thereof. No reserve price in

respect of movable assets was fixed, and the movable assets were not

separately enumerated in the sale notice dated 29.10.2022. An arbitrary

value was unilaterally and unreasonably fixed with respect to movable

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and immovable assets after conducting the sale at the time of issuing

separate sale certificates in favour of the third respondent by the Bank.

Thus, the whole procedure and the requirements of the Rules got flouted

and violated by the Bank to the detriment of the borrower, the

petitioners. Learned Senior Counsel, in support of his submission, has

placed reliance on Alpine Pharmaceuticals Pvt. Ltd v. Andhra Bank

3

.

7.2.3 The movable assets could not have been treated as part

and parcel of the immovable property which is evident from the

separate sale certificate issued in respect of the movables. It is well

settled that unless the movables in the property and around the

property are attached to earth with an intention to make it permanent,

these items of movables cannot be termed as immovable property, as

held in Dasa Bikshamaiah v. Authorised Officer

4

.

7.3 It is also contended that the immovable assets were sold

3

2020 SCC OnLine TS 81

4

2020 SCC OnLine TS 1658

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below the reserve price in violation of Rule 9(2) of the Security Interest

(Enforcement) Rules 2002 which mandates that the sale of the secured

immovable asset shall not be confirmed if the price offered is less than

the reserve price fixed as per Rule 8(5) of the said Rules. If the

authorized officer is unable to obtain a higher price, such a sale may be

effected only with the consent of the borrower. In the sale notice dated

29.10.2022, the reserve price of the immovables was fixed as Rs.42.30

crore. However, according to the sale certificate dated 12.07.2023, the

immovables were sold for a consideration of Rs.39.91 crores to the 3

rd

respondent, the auction purchaser, without obtaining the consent of the

petitioners to effect the sale below the reserve price.

7.4 It is also submitted that the Bank had auctioned the property,

which included a parcel of land to the extent of 2.02 Ares in Survey

No.11/2 of the Vayalar Village, one of the six contiguous plots on which

the resort is built. The said parcel of land has already been transferred

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to the Vayalar Village Panchayat vide Assignment Deed bearing

Registration No.1958 of 2016. As the said land was included in the sale

notices, the Panchayat filed a writ petition, W.P.(C) No.36310/2023

seeking a writ of mandamus to keep the said parcel of land outside the

scope of the sale. This Court, vide judgment dated 15.03.2024, disposed

of Panchayat’s petition on the basis of the Bank’s submission that the

Bank had no claim whatsoever over the said land. The Panchayat filed

W.A. No.489/2024 before the Division Bench, and the Division Bench of

this Court, vide its judgment dated 11.04.2024, declared that the

aforesaid parcel of land belonged to the Panchayat, and it stood excluded

from all securitization proceedings and measures initiated by the Bank.

The submission is that the sales notice itself was defective. Therefore,

the subsequent proceedings of conducting the sale and issuing the sale

certificate would also be defective and the entire procedure would be

liable to be set aside.

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7.5 It is further submitted that the auction purchaser is not a bona

fide purchaser. When the Bank initiated the securitization measures, the

auction purchaser approached the petitioners on 10.10.2022 with the

intention to purchase the resort and offered a sum of Rs.45.30 crores.

The auction purchaser was also a joint proposer of a One-time

Settlement proposal submitted to the Bank. However, during the

settlement talks between the petitioners and the Bank, the auction

purchaser came to know about the proposed auction sale, and he

withdrew his offer for a sum of Rs.45.30 crores and participated in the

auction behind the petitioners’ back. He was declared a successful

bidder and purchased the secured assets in the auction. The auction

purchaser had all along been aware of the negotiations between the

petitioners and the Bank and the dire need of the petitioners to settle

the loan liability with the Bank. The auction purchaser, knowing all

these facts, had participated in auction proceedings and was successful

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at an amount less than the reserve price and much below the price

offered by himself, i.e., Rs.45.30 crores. It is, therefore, submitted that

the auction purchaser conducted himself with unclean hands and had

offered the price below the reserve price and much below the offer made

by himself for Rs.45.30 crores in connivance with the bank officials.

Therefore, the whole process of the sale of the secured assets and

movables has been vitiated and is liable to be set aside.

Submissions of the 1

st

and 2

nd

respondents:

8. The learned Senior Counsel for respondents 1 and 2 has

submitted that the loan account of the petitioners became a Non-

Performing Asset (NPA) in the year 2013. A demand notice under Section

13(2) of the SARFAESI Act was issued to the petitioners to pay a sum of

Rs.55,02,30,564/-. A second notice of demand was issued on 18.08.2020

to pay a sum of Rs.72,13,29,826.37 within sixty days. In pursuance of the

One-time Settlement Scheme offered by the Bank on 22.10.2020 for a sum

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of Rs.38,04,89,903.25, the petitioners paid only Rs.1.92 crores. Therefore,

the said One-time settlement offer lapsed due to non-payment of the

remaining amount by the petitioners. In view thereof, a third notice of

demand notice dated 07.12.2021 was issued under Section 13(2) claiming

a sum of Rs.82,76,71,281.45. Again on 27.01.2022, the Bank gave a One-

time Settlement proposal as per the SBI OTS Scheme 2021 to the

petitioners to settle the liability by paying an amount of Rs.44.50 crores.

However, the petitioners did not come forward to settle the dues even

as per the second One-time Settlement Scheme.

8.1 It was only on 06.04.2022 that the petitioners came forward

with an offer for settlement of the dues and paid Rs.1.50 crores to the

Bank’s No Lien Account and sought time till 21.04.2022 for submission of

a firm compromise proposal. Thereafter, they sought time till 30.06.2022

to submit the proposal. However, the petitioners failed to submit any

firm proposal/ compromise offer. In the meantime, on 26.03.2022, the

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petitioners entered into an agreement with M/s Zaahrah Hotels and

Resorts Pvt. Ltd to sell the resort. Ultimately, the Bank issued a

possession notice on 06.07.2022 claiming Rs.88,67,45,965/-. Thereafter,

the petitioners filed S.A. No.530/2022 before the Debts Recovery

Tribunal-II Ernakulam. The petitioners also filed W.P.(C) No.34125/2022

seeking to extend the One-time Settlement proposal given on 02.11.2022.

However, the said writ petition came to be dismissed holding that the

petitioners were not entitled to the relief claimed in the writ petition.

8.2 The properties were sold to the 3

rd

respondent in an e-auction

on 30.11.2022 for Rs.42.31 crores. The Debts Recovery Tribunal

dismissed S.A. No.530/2022 against which the petitioner filed the appeal

before the Debts Recovery Appellate Tribunal. The Debts Recovery

Appellate Tribunal dismissed the appeal on 12.06.2024. Challenging the

said decision of the Debts Recovery Appellate Tribunal, the present writ

petition has been filed.

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8.3 It is submitted that the Bank obtained the valuation report for

the secured asset from the approved valuer and produced it before the

Debts Recovery Tribunal. The said valuation report was not challenged

by the petitioners. The petitioner had issued a letter dated 22.11.2022

stating that a third person was ready to purchase the property for

Rs.40.50 crores and comparing the bid offered by the 3

rd

respondent for

an amount of Rs.42.31 crores, the amount offered by the 3

rd

respondent

was more than the price of Rs.40.50 crores for which the petitioner was

willing to sell the property in question. The 3

rd

respondent deposited

the entire bid amount on 10.07.2023 and the sale certificate for movable

and immovable properties was issued on 10.07.2023 and 12.07.2023.

8.4 The learned Senior Counsel for respondents 1 and 2 submits

that the petitioner had filed Special Leave Petition (C) No.14273/2024

before the Supreme Court against the judgment of the Division Bench

judgment dated 05.07.2024 in W.A. No.910/2024 against the denial of the

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interim order by the learned Single Judge and the Division Bench. The

only question considered by the Supreme Court was whether the

possession of the secured asset was to be taken during the pendency of

the writ petition, and therefore, the Supreme Court passed the order for

making a deposit of Rs.30 crores and subject to making a deposit of Rs.30

crores, it was directed that the petitioner should not be dispossessed

from the secured asset during the pendency of the writ petition. The

question regarding the validity of the sale in favour of the 3

rd

respondent

was not the subject matter of the judgment of the Division Bench or the

Supreme Court. It is submitted that there is no illegality committed in

conducting the sale. Therefore, the writ petition is liable to be dismissed

as there is no error on facts or law committed by the Debts Recovery

Tribunal or the Debts Recovery Appellate Tribunal in the orders

impugned in the present writ petition.

8.5 The learned Senior Counsel further submits that the Supreme

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Court in Celir LLP v. Bhafna Motors (Mumbai) Pvt. Ltd

5

has held that the

borrower's failure to tender the entire dues before the publication of

auction notice under Section 13(8) of the SARFAESI Act would disentitle

the borrower to challenge the auction. The 3

rd

respondent was declared

a successful bidder as he offered a higher bid; the auction is not required

to be interfered with. The petitioner has not come forward to tender the

entire dues after publication of notice under Section 13(8) of the

SARFAESI Act. Therefore, the writ petition is liable to be dismissed.

8.6 Furthermore, the learned Senior Counsel submitted that once

the Bank declined to consider the fresh proposal for a One-time

Settlement and against the said decision of the Bank, the writ petition

filed by the petitioner in W.P.(C) No.34125/2022 got dismissed, there is

no occasion for the Bank to consider a fresh proposal of One-time

Settlement. It is also submitted that the One-time Settlement proposal

5

(2024) 2 SCC 1

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submitted by the petitioner dated 03.08.2024, after the judgment of the

Supreme Court has been placed before the appropriate Committee for

decision along with the Branch’s recommendation only in respect of the

remaining dues after adjusting the sales consideration of Rs.42.30 crores

and for the release of the remaining six property and not the resort

property.

Submission of the 3

rd

respondent:

9. Learned Senior Counsel for the 3

rd

respondent/ auction

purchaser has submitted that the petitioners failed to deposit the entire

dues after the publication of the notice, so the provisions Section 13(8)

stare at the face of the petitioners. He further submits that the 3

rd

respondent offered Rs.45.30 crore, but when the deal did not go through,

he participated in the auction proceedings and offered the price of

Rs.39.31 crore and Rs.2.40 crore, totalling Rs.41.71 crore, as the entire

sale consideration. It is, therefore, submitted that in view of the

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provisions of Section 13(8), the petitioner is not entitled to any relief and

the writ petition is liable to be dismissed.

Discussion and Analysis:

10. I have considered the submissions advanced on behalf of both

parties and perused the record.

11. The following questions need to be considered in the present

writ petition:

(I) Whether there has been a violation of Rules 5, 6, 7, 8(5) and 9 of

the Security Interest (Enforcement) Rules 2002 in conducting the

auction sale of the secured asset by the Bank on 30.11.2022 in

favour of the 3

rd

respondent?

(II) Whether the auction sale, in favour of the 3

rd

respondent, is liable

to be set aside, as the auction sale has been confirmed below the

reserve price?

(III) Whether the 3

rd

respondent is a bona fide purchaser as he himself

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has written to the petitioners to purchase the resort for Rs.45.30

crores and he was a joint proposer of a One-time Settlement

proposal submitted to the Bank?

(IV) Whether Section 13(8) of the SARFAESI Act would stare at the face

of the petitioner to challenge the auction proceedings on any

ground?

12. Chapter III of the SARFAESI Act provides for the enforcement

of Security Interests. A secured creditor can avert the sale of the secured

asset by tendering the dues to the secured creditor together with all

costs, charges and expenses incurred at any time before the date of

publication of notice for public auction or inviting quotations or tenders

for the sale of the secured asset.

12.1 Sub-section (8) of Section 13 reads as under:

“(8) Where the amount of dues of the secured creditor together with all

costs, charges and expenses incurred by him is tendered to the secured

creditor at any time before the date of publication of notice for public

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auction or inviting quotations or tender from public or private treaty for

transfer by way of lease, assignment or sale of the secured assets,—

(i) the secured assets shall not be transferred by way of lease

assignment or sale by the secured creditor; and

(ii) in case, any step has been taken by the secured creditor for transfer

by way of lease or assignment or sale of the assets before tendering

of such amount under this sub-section, no further step shall be

taken by such secured creditor for transfer by way of lease or

assignment or sale of such secured assets.”

13. The mode and manner in which the sale of the secured asset

is to be conducted has been provided in the provisions of the Security

Interest (Enforcement) Rules 2002. Before putting the secured asset on

sale, the valuation of movable and immovable assets is required to be

obtained. Rules 5 and 6 of the Security Interest (Enforcement) Rules 2002

are in respect of the valuation and sale of movable secured assets. While

Rule 8 is in respect of the sale of immovable secured assets.

14. Rules 5 and 6 of the Security Interest (Enforcement) Rules

2002, which are in respect of the valuation and sale of the movable

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secured assets would read as under:

“5. Valuation of movable secured assets.-

After taking possession under sub-rule (1) of rule 4 and in any case before

sale, the authorised officer shall obtain the estimated value of the

movable secured assets and thereafter, if considered necessary, fix in

consultation with the secured creditor, the reserve price of the assets to

he sold in realisation of the dues of the secured creditor.

6. Sale of movable secured assets.-

(1) the authorised officer may sell the moveable secured assets taken

possession under sub-rule (1) of rule 4 in one or more lots by adopting

any of the following methods to secure the maximum sale price for the

assets, to be so sold-

(a) obtaining quotations from parties dealing in the secured assets or

otherwise interested in buying such assets; or

(b) inviting tenders from the public; or

(c) holding public auction including through e-auction mode; or

(d) by private treaty.

(2) The authorised officer shall serve to the borrower a notice of thirty

days for sale of the movable secured assets, under sub-rule (1):

PROVIDED that if the sale of such secured assets is being effected by

either inviting tenders from the public or by holding public auction, the

secured creditor shall cause a public notice in the Form given in

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Appendix II-A to be published in two leading newspapers, including one

in vernacular language having wide circulation in the locality.

PROVIDED FURTHER that if the sale of movable property by any one of

the methods specified under sub-rule (1) fails and the sale is required to

be conducted again, the authorised officer shall serve, affix and publish

notice of sale of not less than fifteen days to the borrower for any

subsequent sale.

(3) Sale by any methods other than public auction or public tender, shall

be on such terms as may be settled between the secured creditors and the

proposed purchaser.

(4) The authorised officer shall upload the detailed terms and conditions

of the sale of the movable secured assets on the website of the secured

creditor, which shall include,

(a) details about the borrower and the secured creditor;

(b) a complete description of movable secured assets to be sold with

identification marks or numbers, if any, on them;

(c) reserve price of the movable secured assets, if any, and the time and

manner of payment;

(d) time and place of public auction or the time after which sale by any

other mode shall be completed;

(e) deposit of earnest money as may be stipulated by the secured creditor;

(f) any other terms or conditions which the authorised officer considers

it necessary for a purchaser to know the nature and value of movable

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secured assets.”

14.1 From the reading of the Rules, it is evident that before the sale

of the movable secured asset is conducted, it is mandatory for the

authorized officer to obtain the estimated value of the movable secured

assets and thereafter, if it is considered necessary, fix in consultation

with the secured creditor, the reserve price of the assets to be sold in the

realization of the dues of the secured creditor. Though Rule 5 does not

lay down how the authorized officer is required to obtain the estimated

value of the movable secured assets unlike in the case of immovable

property, however, it is mandatory for the authorized officer that he

should obtain the estimated value of the movable secured assets before

putting them on sale in realization of the dues of the secured creditor.

14.2 As per Rule 6, a separate procedure has been prescribed for

the sale of movable secured assets. The value of the secured asset is fixed

after the authorized officer obtains the valuation in consultation with

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the secured creditor. Rule 6 of the Security Interest (Enforcement) Rules

2002 reads as under:

“6. Sale of movable secured assets.-

(1) the authorised officer may sell the moveable secured assets taken

possession under sub-rule (1) of rule 4 in one or more lots by adopting

any of the following methods to secure maximum sale price for the

assets, to be so sold-

(a) obtaining quotations from parties dealing in the secured assets or

otherwise interested in buying such assets; or

(b) inviting tenders from the public; or

(c) holding public auction including through e-auction mode; or

(d) by private treaty.

(2) The authorised officer shall serve to the borrower a notice of thirty

days for sale of the movable secured assets, under sub-rule (1):

PROVIDED that if the sale of such secured assets is being effected by

either inviting tenders from the public or by holding public auction, the

secured creditor shall cause a public notice in the Form given in

Appendix II-A to be published in two leading newspapers, including one

in vernacular language having wide circulation in the locality.

PROVIDED FURTHER that if the sale of movable property by any one of

the methods specified under sub-rule (1) fails and the sale is required to

be conducted again, the authorised officer shall serve, affix and publish

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notice of sale of not less than fifteen days to the borrower for any

subsequent sale.

(3) Sale by any methods other than public auction or public tender, shall

be on such terms as may be settled between the secured creditors and the

proposed purchaser.

(4) The authorised officer shall upload the detailed terms and conditions

of the sale of the movable secured assets on the website of the secured

creditor, which shall include,

(a) details about the borrower and the secured creditor;

(b) a complete description of movable secured assets to be sold with

identification marks or numbers, if any, on them;

(c) reserve price of the movable secured assets, if any, and the time and

manner of payment;

(d) time and place of public auction or the time after which sale by any

other mode shall be completed;

(e) deposit of earnest money as may be stipulated by the secured creditor;

(f) any other terms or conditions which the authorised officer considers

it necessary for a purchaser to know the nature and value of movable

secured assets.”

14.3 The purpose of providing an elaborate procedure for selling

the secured assets is to secure the maximum sale price for the assets to

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be sold. Sub-Rule (2) mandates that the authorized officer serve the

borrower with a thirty-day notice for the sale of the movable secured

assets. The notice will also be published in two leading newspapers,

including one in vernacular language having wide circulation in the

locality. The authorized officer is also required to upload the detailed

terms and conditions of the sale of the movable secured assets on the

website of the secured creditor, which would include a complete

description of movable secured assets to be sold with identification

marks or numbers, the reserved price of the movable secured assets,

time and place for public auction, and deposit of earnest money etc.

14.4 After completing the aforesaid procedure as mandated under

the law, the sale certificate is required to be issued in respect of the

movable assets to the successful party under Rule 7, which reads as

under:

“7. Issue of certificate of sale.-

(1) Where movable secured assets is sold, sale price of each lot shall be

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paid as per the terms of the public notice or on the terms as may be

settled between the parties, as the case may be, and in the event of default

of payment, the movable secured assets shall be liable to be offered for

sale again.

(2) On payment of sale price, the authorised officer shall issue a

certificate of sale in the prescribe form Appendix III to these rules

specifying the movable secured assets sold, price paid and the name of

the purchaser and thereafter the sale shall become absolute. The

certificate of sale so issued shall be prima facie evidence of title of

the purchaser.

(3) Where the movable secured assets are those referred in sub-clauses

(iii) to (v) of clause (1) of sub-section (1) of section 2 of the Act, the

provisions contained in these rules and rule 7 dealing with the sale of

movable secured assets shall, mutatis mutandis, apply to such assets.”

14.5 The Rules contemplate separate procedures for the sale of the

immovable secured asset, particularly Rules 8 and 9 of Security Interest

(Enforcement) Rules 2002, which would read as under:

“8. Sale of immovable secured assets.-

(1) Where the secured asset is an immovable property, the authorised

officer shall take or cause to be taken possession, by delivering a

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possession notice prepared as nearly as possible in Appendix IV to these

rules, to the borrower and by affixing the possession notice on the outer

door or at such conspicuous place of the property.

(2) The possession notice as referred to in sub-rule (1) shall also be

published, as soon as possible but in any case not later than seven days

from the date of taking possession, in two leading newspaper one in

vernacular language having sufficient circulation in that locality, by the

authorised officer.

(2A) All notices under these rules may also be served upon the borrower

through electronic mode of service, in addition to the modes prescribed

under sub-rule (1) and sub-rule (2) of rule 8.

(3) In the event of possession of immovable property is actually taken by

the authorised officer, such property shall be kept in his own custody or

in the custody of any person authorised or appointed by him, who shall

take as much care of the property in his custody as a owner of ordinary

prudence would, under the similar circumstances, take of such property.

(4) The authorised officer shall take steps for preservation and protection

of secured assets and insure them, if necessary, till they are sold or

otherwise disposed of.

(5) Before effecting sale of the immovable property referred to in sub-

rule (1) of rule 9, the authorised officer shall obtain valuation of the

property from an approved valuer and in consultation with the secured

creditor, fix the reserve price of the property and may sell the whole or

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any part of such immovable secured asset by any of the following

methods:-

(a) by obtaining quotations from the persons dealing with similar secured

assets or otherwise interested in buying the such assets; or

(b) by inviting tenders from the public;

(c) by holding public auction including through e-auction mode; or]

(d) by private treaty.

PROVIDED that in case of sale of immovable property in the State of

Jammu and Kashmir, the provision of Jammu and Kashmir Transfer

of Property Act, 1977 shall apply to the person who acquires such

property in the State.

(6) the authorised officer shall serve to the borrower a notice of thirty

days for the sale of the immovable secured assets, under sub-rule (5):

PROVIDED that if the sale of such secured asset is being effected by either

inviting tenders from the public or by holding public auction, the secured

creditor shall cause a public notice in the Form given in Appendix IV-A

to be published in two leading newspapers including one in vernacular

language having wide circulation in the locality.

(7) every notice of sale shall be affixed on the conspicuous part of the

immovable property and the authorised officer shall upload the detailed

terms and conditions of the sale, on the website of the secured creditor,

which shall include;

(a) the description of the immovable property to be sold, including the

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details of the encumbrances known to the secured creditor;

(b) the secured debt for recovery of which the property is to be sold;

(c) reserve price of the immovable secured assets below which the

property may not be sold;

(d) time and place of public auction or the time after which sale by any

other mode shall be completed;

(e) deposit of earnest money as may be stipulated by the secured

creditor;

(f) any other terms and conditions, which the authorized officer

considers it necessary for a purchaser to know the nature and value

of the property.

(8) Sale by any methods other than public auction or public tender, shall

be on such terms as may be settled between the secured creditors and the

proposed purchaser in writing.

9. Time of sale, Issue of sale certificate and delivery of possession,

etc.-

(1) No sale of immovable property under these rules, in first instance

shall take place before the expiry of thirty days from the date on which

the public notice of sale is published in newspapers as referred to in the

proviso to sub-rule (6) of rule 8 or notice of sale has been served to the

borrower:

PROVIDED FURTHER that if sale of immovable property by any one of the

methods specified by sub-rule (5) of rule 8 fails and sale is required to be

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conducted again, the authorized officer shall serve, affix and publish

notice of sale of not less than fifteen days to the borrower, for any

subsequent sale.

(2) The sale shall be confirmed in favour of the purchaser who has offered

the highest sale price in his bid or tender or quotation or offer to the

authorised officer and shall be subject to confirmation by the secured

creditor:

PROVIDED that no sale under this rule shall be confirmed, if the amount

offered by sale price is less than the reserve price, specified under sub-

rule (5) of rule 8:

PROVIDED FURTHER that if the authorised officer fails to obtain a price

higher than the reserve price, he may, with the consent of the borrower

and the secured creditor effect the sale at such price.

(3) On every sale of immovable property, the purchaser shall

immediately, i.e. on the same day or not later than next working day, as

the case may be, pay a deposit of twenty five per cent. of the amount of

the sale price, which is inclusive of earnest money deposited, if any, to

the authorized officer conducting the sale and in default of such deposit,

the property shall be sold again;

(4) The balance amount of purchase price payable shall be paid by the

purchaser to the authorised officer on or before the fifteenth day of

confirmation of sale of the immovable property or such extended

period as may be agreed upon in writing between the purchaser and the

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secured creditor, in any case not exceeding three months.

(5) In default of payment within the period mentioned in sub-rule (4), the

deposit shall be forfeited to the secured creditor and the property shall

be resold and the defaulting purchaser shall forfeit all claim to the

property or to any part of the sum for which it may be subsequently sold.

(6) On confirmation of sale by the secured creditor and if the terms of

payment have been complied with, the authorised officer exercising the

power of sale shall issue a certificate of sale of the immovable property

in favour of the purchaser in the Form given in Appendix V to these rules.

(7) Where the immovable property sold is subject to any encumbrances,

the authorised officer may, if he thinks fit, allow the purchaser to deposit

with him the money required to discharge the encumbrances and any

interest due thereon together with such additional amount that may be

sufficient to meet the contingencies or further cost, expenses and

interest as may be determined by him.

PROVIDED that if after meeting the cost of removing encumbrances and

contingencies there is any surplus available out of money deposited by

the purchaser such surplus shall be paid to the purchaser within fifteen

day, from date of finalisation of the sale.

(8) On such deposit of money for discharge of the encumbrances, the

authorised officer shall issue or cause the purchaser to issue notices to

the persons interested in or entitled to the money deposited with him

and take steps to make, the payment accordingly.

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(9) The authorised officer shall deliver the property to the purchaser free

from encumbrances known to the secured creditor on deposit of money

as specified in sub-rule (7) above.

(10) The certificate of sale issued under sub-rule (6) shall specifically

mention that whether the purchaser has purchased the immovable

secured asset free from any encumbrances known to the secured creditor

or not.”

14.6 Sub-Rule (5) of Rule 8 of the Security Interest (Enforcement)

Rules 2002 provides for obtaining the valuation of the property from an

approved valuer by the authorized officer. Thereafter, fixing the reserve

price in consultation with the secured creditor which may be sold as a

whole or in part towards the satisfaction of the outstanding liability

against the borrower. Clause (c) of Sub-Rule (7) of Rule 8 of the Security

Interest (Enforcement) Rules 2002 prescribes that the property should

not be sold below the reserve price fixed under Sub-Rule (5) of Rule 8 of

the Security Interest (Enforcement) Rules 2002.

15. From the facts stated above, it is evident that no separate

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valuation of the movable and immovable property was obtained by the

authorized officer and no reserve price separately was fixed for movable

and immovable assets. It is also relevant to note here that the reserve

price was fixed at Rs.42.30 crores. However, the sale has been confirmed

for Rs.41.71 crores, below the reserve price.

M/s Alphine Pharmaceuticals Pvt Ltd v. Andhra Bank [supra[

16. The authorized officer is required to act strictly in accordance

with the Security Interest (Enforcement) Rules 2002. The language

employed in the Rules is in the nature of commanding the authorized

officer. Therefore, any infraction of the Rules would be detrimental to

the whole exercise of disposing of the secured asset for realizing the

outstanding dues of the secured creditor. The question of whether it was

proper for the Bank/ secured creditor not to separately value the

machinery in the immovable property when it obtained the valuation

before the property was sold in favour of the auction purchaser came

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into consideration before a Division Bench of the High Court of

Telangana at Hyderabad in M/s Alphine Pharmaceuticals Pvt Ltd (supra).

16.1 The question framed to be answered in the above judgment

would read as under:

“Whether it was proper for the 1

st

respondent Bank not to

separately value the machinery in the subject property when it

obtained the valuation before it sold the property to the 2

nd

respondent?”

16.2 After considering the relevant provisions of the Security

Interest (Enforcement) Rules 2002, the Division Bench set aside the sale

of the movable and immovable items based on the valuation report for

obtaining the valuation of both the items together as contrary to Rules

5, 6 and 8 of the Security Interest (Enforcement) Rules 2002. The secured

asset cannot be dealt with in any manner and such an asset can only be

disposed of in the manner prescribed under the Act and the Rules. The

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Rules contemplate the process to ensure that the secured assets are sold

to fetch maximum benefit to the borrowers. If the Bank or the

authorized officer act in contravention of the mandatory provisions in

conducting the sale, it would mean that he has acted in breach of the

trust and against the interest of the borrower and such a sale could be

illegal.

Ram Kishun v. State of Uttar Pradesh [supra]

17. The Supreme Court in Ram Kishun held that the public money

should be recovered, and recovery should be made expeditiously.

However, it does not mean that financial institutions should be

concerned only with the recovery of their loan and cannot be permitted

to behave like property dealers. Neither can they be permitted to

dispose of the secured assets in any unreasonable or arbitrary manner

in flagrant violation of the statutory provisions.

17.1 The Supreme Court emphasized that the recovery of public

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dues must be made strictly in accordance with the procedure prescribed

in the law. The right to hold property is a constitutional right as well as

a human right and a person cannot be deprived of his property except

in accordance with the provisions of the Statute. Therefore, the

condition precedent for taking away someone’s property or disposing of

the secured assets must be in strict compliance with the statutory

provisions.

17.2 It has been further observed in the said judgment that the

relevant provisions of the Statute and the Rules require a proper

valuation report, its acceptance by the authority concerned by

application of mind and then fixing the reserve price accordingly.

17.3 Paragraphs 13, 14, 22, 24 and 28, which are relevant are

extracted hereunder:

“13. Undoubtedly, public money should be recovered and recovery

should be made expeditiously. But it does not mean that the financial

institutions which are concerned only with the recovery of their loans,

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may be permitted to behave like property dealers and be permitted

further to dispose of the secured assets in any unreasonable or arbitrary

manner in flagrant violation of the statutory provisions.

14. A right to hold property is a constitutional right as well as a human

right. A person cannot be deprived of his property except in accordance

with the provisions of a statute. (Vide Lachhman Dass v. Jagat Ram and State

of M.P. v. Narmada Bachao Andolan) Thus, the condition precedent for

taking away someone's property or disposing of the secured assets, is

that the authority must ensure compliance with the statutory provisions.

*** *** ***

22. In view of the above, it is evident that there must be an application of

mind by the authority concerned while approving/accepting the report

of the approved valuer and fixing the reserve price, as the failure to do

so may cause substantial injury to the borrower/guarantor and that

would amount to material irregularity and ultimately vitiate the

subsequent proceedings.

*** *** ***

24. Thus, in view of the above, it is evident that law requires a proper

valuation report, its acceptance by the authority concerned by

application of mind and then fixing the reserve price accordingly and

acceptance of the auction bid taking into consideration that there was no

possibility of collusion of the bidders. The authority is duty-bound to

decide as to whether sale of part of the property would meet the

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outstanding demand. Valuation is a question of fact and valuation of the

property is required to be determined fairly and reasonably.

*** *** ***

28. In view of the above, the law can be summarised to the effect that the

recovery of the public dues must be made strictly in accordance with the

procedure prescribed by law. The liability of a surety is coextensive with

that of the principal debtor. In case there are more than one surety the

liability is to be divided equally among the sureties for unpaid amount of

loan. Once the sale has been confirmed it cannot be set aside unless a

fundamental procedural error has occurred or sale certificate had been

obtained by misrepresentation or fraud.”

J Rajiv Subramaniyan v. Pandiyas [supra]

18. A similar view has been taken in paragraph 18 of this

judgment, which reads as under:

“18. It must be emphasised that generally proceedings under the

SARFAESI Act, 2002 against the borrowers are initiated only when the

borrower is in dire straits. The provisions of the SARFAESI Act, 2002 and

the 2002 Rules have been enacted to ensure that the secured asset is not

sold for a song. It is expected that all the banks and financial institutions

which resort to the extreme measures under the SARFAESI Act, 2002 for

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sale of the secured assets to ensure that such sale of the asset provides

maximum benefit to the borrower by the sale of such asset. Therefore,

the secured creditors are expected to take bona fide measures to ensure

that there is maximum yield from such secured assets for the borrowers.

In the present case, Mr Dhruv Mehta has pointed out that sale

consideration is only Rs 10,000 over the reserve price whereas the

property was worth much more. It is not necessary for us to go into this

question as, in our opinion, the sale is null and void being in violation of

the provision of Section 13 of the SARFAESI Act, 2002 and Rules 8 and 9

of the 2002 Rules.”

19. It may be noted that the appeal filed against the judgment in

the case of Alpine Pharmaceuticals Pvt Ltd was allowed by the Supreme

Court in Arce Polymers Pvt Ltd v. M/s Alphine Pharmaceuticals Pvt Ltd

6

However, it was allowed in light of the facts of the case, noticing that the

movables and immovables had been separately valued in accordance

with the law.

Celir LLP v. Bhafna Motors (Mumbai) Pvt Ltd

6

(2022) 2 SCC 221

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20. The judgment in Celir LLP, relied on by the auction purchaser,

is required to be read considering the facts of that case. The High Court

in the aforesaid case had allowed the borrower to exercise his right of

redemption of mortgage under Section 13(8) of the SARFAESI Act after

the confirmation of the auction sale in favour of the auction purchaser

and the Supreme Court explained that the borrower’s right of

redemption under Section 13(8) stands extinguished after the sale of the

secured assets takes place.

21. The 3

rd

respondent had written to the petitioner to purchase

the resort for Rs.45.30 crores and he was a joint proposer of the One-time

Settlement proposal submitted by the petitioner to the Bank. After

submitting the proposal for a One-time Settlement, the 3

rd

respondent,

the auction purchaser himself participated in the auction proceedings

behind the back of the petitioners and was the successful bidder for the

price of Rs.41.71 crores, which is below the price of Rs.45.30 crores

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offered by him and below the reserve price itself. In the aforesaid facts,

when the 3

rd

respondent himself was negotiating and offered the higher

price for purchasing the property through a private sale, and he knew

about all the facts, he cannot be said to be a bona fide purchaser.

21.1 If the auction itself has been in infraction of the Rules and

mandate of the law, Section 13(8) of the SARFAESI Act would not stare at

the face of the petitioner to challenge the auction proceedings, as there

has been a violation of the law.

Result:

22. In view thereof, the questions framed to be considered by this

Court are answered in favour of the petitioners. The present writ

petition is allowed on the following terms:

(i) The impugned order in Exts. P5 to P9, P11 and P35 are set aside.

(ii) The petitioner has paid Rs.50 crores in pursuance of the orders

passed by the Supreme Court and this Court.

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(iii) The Bank should refund the amount deposited by the 3

rd

respondent with applicable interest within a period of one month

from today.

(iv) The petitioner should negotiate with the Bank for the discharge

of their remaining liability in respect of the outstanding dues of

the Bank.

The present writ petition is allowed. All Interlocutory Applications

regarding interim matters stand closed.

Sd/-

D K SINGH

JUDGE

jjj

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APPENDIX OF WP(C) 23464/2024

PETITIONER EXHIBITS

Exhibit P1 TRUE PHOTOCOPY OF THE SECURITIZATION APPLICATION

NO.530/2022 FILED BEFORE THE DEBT RECOVERY TRIBUNAL II,

ERNAKULAM WITHOUT ANNEXURES DATED 20.08.2022

Exhibit P2 TRUE PHOTOCOPY OF THE WRITTEN STATEMENT IN SECURITIZATION

APPLICATION NO.530/2022 FILED BY THE RESPONDENT NO.1 BEFORE

THE DEBT RECOVERY TRIBUNAL II, ERNAKULAM, WITHOUT

ANNEXURES DATED 21.11.2022

Exhibit P3 TRUE PHOTOCOPY OF THE ADDITIONAL WRITTEN STATEMENT IN

SECURITIZATION APPLICATION NO.530/2022 FILED BY THE

RESPONDENT NO.1 BEFORE THE DEBT RECOVERY TRIBUNAL II,

ERNAKULAM, WITHOUT ANNEXURES DATED 31.12.2022

Exhibit P4 TRUE PHOTOCOPY OF THE WRITTEN STATEMENT IN SECURITIZATION

APPLICATION NO.530/2022 FILED BY THE 3RD RESPONDENT BEFORE

THE DEBT RECOVERY TRIBUNAL II, ERNAKULAM, WITHOUT

ANNEXURES DATED 23.01.2023

Exhibit P5 TRUE PHOTOCOPY OF THE POSSESSION NOTICE DATED 06.07.2022

ISSUED BY FIRST RESPONDENT

Exhibit P6 TRUE PHOTOCOPY OF THE SALE NOTICE DATED 29.10.2022 ISSUED BY

FIRST RESPONDENT

Exhibit P7 TRUE PHOTOCOPY OF THE ADVOCATE COMMISSION NOTICE DATED

28.11.2022 IN MC 716/2022 OF CHIEF JUDICIAL MAGISTRATE COURT,

ALAPPUZHA

Exhibit P8 TRUE PHOTOCOPY OF THE SALE CERTIFICATE DATED12.07.2023

ISSUED BY FIRST RESPONDENT

Exhibit P9 TRUE PHOTOCOPY OF THE SALE CERTIFICATE FOR MOVABLE

WP(C) NO. 23464 OF 2024

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PROPERTY DATED 10.07.2023 ISSUED BY FIRST RESPONDENT

Exhibit P10 TRUE PHOTOCOPY OF THE LIST OF ADDITIONAL DOCUMENTS FILED

BY FIRST RESPONDENT BANK IN IA278/24 IN RA (SA) 49/2023 FILED

BEFORE THE DEBT RECOVERY APPELLATE TRIBUNAL, CHENNAI,

WITHOUT DOCUMENT DATED 30.03.2023

Exhibit P11 TRUE COPY OF THE PROCEEDINGS IN SA NO.530/2022 OF DEBTS

RECOVERY TRIBUNAL-II, ERNAKULAM DATED 30/11/2022

Exhibit P12 TRUE COPY OF THE PROCEEDINGS IN SA NO.530/2022 OF DEBTS

RECOVERY TRIBUNAL-II, ERNAKULAM DATED 13/12/2022

Exhibit P13 TRUE COPY OF THE PROCEEDINGS IN SA NO.530/2022 OF DEBTS

RECOVERY TRIBUNAL-II, ERNAKULAM DATED 12/01/2023

Exhibit P14 TRUE COPY OF THE PROCEEDINGS IN SA NO.530/2022 OF DEBTS

RECOVERY TRIBUNAL-II, ERNAKULAM DATED 24/01/2023

Exhibit P15 TRUE COPY OF THE PROCEEDINGS IN SA NO.530/2022 OF DEBTS

RECOVERY TRIBUNAL-II, ERNAKULAM DATED 21/02/2023

Exhibit P16 TRUE COPY OF THE PROCEEDINGS IN SA NO.530/2022 OF DEBTS

RECOVERY TRIBUNAL-II, ERNAKULAM DATED 19/04/2023

Exhibit P17 TRUE COPY OF THE JUDGMENT IN OP (DRT) 266/2023 OF THIS

HON’BLE COURT DATED 11/07/2023

Exhibit P18 TRUE PHOTOCOPY OF THE FINAL ORDER IN SECURITIZATION

APPLICATION NO.530/2022 OF THE DEBT RECOVERY TRIBUNAL II,

ERNAKULAM DATED 07.07.2023

Exhibit P19 TRUE PHOTOCOPY OF THE APPEAL NUMBERED AS AIR (SA)

NO.956/2023 WHICH WAS LATER NUMBERED AS RA (SA) 49/2023

FILED BEFORE THE DEBT RECOVERY APPELLATE TRIBUNAL, CHENNAI,

WITHOUT ANNEXURES DATED 01.08.2023

Exhibit P20 TRUE PHOTOCOPY OF THE IA NUMBER 126/2023 IN RA (SA) 49/2023

FILED BEFORE THE DEBT RECOVERY APPELLATE TRIBUNAL ,

CHENNAI, WITHOUT ANNEXURES DATED 25.11.2023

WP(C) NO. 23464 OF 2024

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2024:KER:86523

Exhibit P21 TRUE COPY OF THE JUDGMENT IN OP (DRT) 291/2023 DATED

08.08.2023

Exhibit P22 TRUE COPY OF THE PROCEEDINGS OF THE DEBT RECOVERY

APPELLATE TRIBUNAL, CHENNAI DATED 03.10.2023 IN IA NO.

346/2023 IN AIR (SA) 956/2023

Exhibit P23 TRUE PHOTOCOPY OF THE DEMAND DRAFT DATED 06.10.2023 WITH

NO. 639015 OF IDFC FIRST BANK, NOIDA

Exhibit P24 TRUE COPY OF THE E-COURTS DAILY STATUS IN MC 716/2022 OF THE

CHIEF JUDICIAL MAGISTRATE COURT, ALAPPUZHA DATED 12.10.2023

Exhibit P25 TRUE COPY OF THE JUDGMENT IN OP (DRT) 425/2023 DATED

16.10.2023

Exhibit P26 TRUE PHOTOCOPY OF THE JUDGMENT DATED 15.03.2024 IN WP

36310/2023

Exhibit P27 TRUE PHOTOCOPY OF THE JUDGMENT DATED 15.03.2024IN WP (C)

23315/2023

Exhibit P28 TRUE PHOTOCOPY OF THE JUDGMENT DATED 11.04.2024 IN WRIT

APPEAL 489/2024

Exhibit P29 TRUE COPY OF THE PROCEEDINGS OF THE DEBT RECOVERY

APPELLATE TRIBUNAL, CHENNAI DATED 26.02.2024 AND 08.03.24 IN

RA (SA) 49/2023

Exhibit P30 TRUE COPY OF THE RELEVANT PROCEEDINGS OF THE DEBT

RECOVERY APPELLATE TRIBUNAL, CHENNAI DATED 15.04.2024 IN RA

(SA) 49/2023

Exhibit P31 TRUE COPY OF THE RELEVANT PROCEEDINGS OF THE DEBT

RECOVERY APPELLATE TRIBUNAL, CHENNAI DATED 08.05.2024 IN RA

(SA) 49/2023

Exhibit P32 TRUE COPY OF THE ARGUMENT NOTE OF THE PETITIONER BEFORE

DEBT RECOVERY APPELLATE TRIBUNAL, CHENNAI RA (SA) 49/2023

DATED 24.05.2024

WP(C) NO. 23464 OF 2024

51

2024:KER:86523

Exhibit P33 TRUE COPY OF THE INTERIM ORDER IN OP (DRT) 201/2024 DATED

14.06.2024

Exhibit P34 TRUE COPY OF THE INTERIM ORDER IN OP (DRT) 201/2024 DATED

24.06.2024

Exhibit P35 TRUE PHOTOCOPY OF THE ORDER IN RA (SA) 49/2023 OF THE DEBT

RECOVERY APPELLATE TRIBUNAL, CHENNAI DATED 12.06.2024

Exhibit P36 TRUE COPY OF THE ORDER DATED 10.07.2024 IN SPECIAL LEAVE TO

APPEAL NO 14273/2024 OF HON’ BLE SUPREME COURT OF INDIA

Exhibit P37 TRUE COPY OF THE LETTER DATED 22.07.2024 TO DGM, STATE BANK

OF INDIA, SAMB COIMBATORE

Exhibit P38 TRUE COPY OF THE DEMAND DRAFT DATED 20.07.2024 FOR RS

30,00,00,000/- OF IDFC FIRST BANK, NOIDA

Exhibit P39 TRUE COPY OF THE REJOINDER AFFIDAVIT IN SA 530/2022 DATED

11.01.2023 BEFORE DEBT RECOVERY TRIBUNAL -2, ERNAKULAM

WITHOUT ANNEXURES

Exhibit P40 TRUE COPY OF THE LETTER DATED 10.10.2022 ISSUED TO 2ND

PETITIONER ALONG WITH ATTACHMENTS

Exhibit P41 TRUE COPY OF EMAIL DATED 25.11.2022 ISSUED TO THE 2ND

PETITIONER

Exhibit P42 TRUE COPY OF THE EMAIL DATED 21.10.2022 ISSUED TO THE 2ND

PETITIONER

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