Wholesale Trading Services Pvt. Ltd. v. The Institute of Chartered Accountant of India

Delhi High Court · 01 Mar 2021 · 2021:DHC:785-DB
D. N. Patel; Jasmeet Singh
LPA 89/2021
2021:DHC:785-DB
civil appeal_dismissed

AI Summary

The Delhi High Court dismissed the appeal against an interim order directing disclosure of connection with a company, emphasizing non-entertainment of appeals without compliance of cost orders.

Full Text
Translation output
LPA 89/2021
HIGH COURT OF DELHI
Date of Decision: 1st March, 2021
LPA 89/2021
WHOLESALE TRADING SERVICES P LTD. ..... Appellant
Through: Mr.R.Subramanian, Adv.
VERSUS
THE INSTITUTE OF CHARTERED ACCOUNTANT OF INDIA ..... Respondents
Through: Ms.Pooja M.Saigal with Mr.Shantanu Chaturvedi, Advocates for R-1 & 2.
Mr.Dayan Krishnan, Senior Advocate with Ms.Archana Sahadeva and Mr.Sanjeevi Seshadri, Advocates for R-3.
Mr.S.Ganesh, Senior Advocate with Mr. Mahesh Agarwal, Mr.Karan Luthra, Mr. Himanshu Satija, Mr.Shaishir Divatia, Advocates for the intervenor.
CORAM:
HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE JASMEET SINGH
JUDGMENT
: D.N.PATEL, Chief Justice (Oral)
Proceedings in the matter have been conducted through video conferencing.
C.M.No.8237-38/2021 Allowed, subject to all just exceptions.
The applications are disposed of.
LPA 89/2021 & C.M.No.8236/2021(stay)

1. This appeal has been preferred by the original petitioner in W.P.(C) No.376/2021. This appellant is aggrieved by an interim order dated 8th 2021:DHC:785-DB February, 2021 passed by the learned Single Judge (Annexure A-1 to the memo of this appeal).

2. Having heard the learned counsel for the appellant and looking to the facts and circumstances of the case, the learned Single Judge has passed the following orders:- “1. The hearing was conducted through video conferencing.

2. Petitioner is directed to file an affidavit, within two weeks, indicating his connection with the company in respect of which the subject audit was conducted by respondent No.3.

3. It is contended by learned counsel for the petitioner that petitioner is not a creditor of the said company.

4. List on 13.05.2021.

5. Copy of the order be uploaded on the High Court website and be also forwarded to learned counsels through email by the Court Master.”

3. In view of the aforesaid, we see no reason to entertain the present LPA as no conclusive determination of rights and liabilities of the parties have been decided. This LPA is accordingly dismissed along with the pending application, with costs of Rs.10,000/- to be deposited by the appellant (original petitioner) with the Member Secretary, Delhi State Legal Service Authority within four weeks from today. The amount deposited will be use by Member Secretary, DLSA, for "Access to Justice" programmes.

4. When this Court enquired from the learned counsel for the appellant (original petitioner) as to whether has the appellant has ever deposited the costs which have been imposed by this Court. The learned counsel replied that only once costs have been imposed upon the appellant which has yet not been deposited.

5. Mr.S.Ganesh, the learned Senior Counsel appearing in matter has submitted that there are as many as four such matters in which this Court has imposed costs and the same has not yet been deposited by the appellant. The details of those matters are as follows:-

┌─────────────────────────────────────────────────────────────────────────────────────────────┐
│ Sl.No.        Case Details       Date of        Bench                Costs                  │
│                                  Order                                                      │
├─────────────────────────────────────────────────────────────────────────────────────────────┤
│ 1.        Wholesale     Trading 07.07.2017 Division bench     Rs. 10,000/-                  │
│           Services Pvt. Ltd. v.            of the Hon’ble     imposed as costs on           │
│           UOI; WP(C)5602/2017              Delhi High         the Appellant.                │
│                                            Court                                            │
│ 2.        Wholesale     Trading 04.12.2017 Hon’ble Delhi      Rs. 10,000/-                  │
│           Services Pvt. Ltd. v.            High Court         payable to Delhi              │
│           UOI;                                                High Court Legal              │
│           WP(C) 10536/2017                                    Services Committee            │
│                                                               within a period of            │
│                                                               three        weeks,           │
│                                                               imposed on the                │
│                                                               Appellant.                    │
│ 3.        Wholesale     Trading 01.08.2019 Hon’ble Delhi      Rs.1,00,000/                  │
│           Services Pvt. Ltd. v.            High Court         payable to Delhi              │
│           ICAI & Ors;                                         High Court Legal              │
│                                                               Services Committee            │
│           WP(C) 8071/2019                                     within a period of            │
│                                                               two          weeks,           │
│                                                               imposed on the                │
│                                                               Appellant.                    │
│ 4.        Wholesale     Trading 01.08.2019 Hon’ble Delhi      Rs. 1,00,000/-                │
│           Services Pvt. Ltd. v.            High Court         payable to Delhi              │
│           ICAI & Ors;                                         High Court Legal              │
│                                                               Services Committee            │
│           WP(C) 8081/2019                                     within a period of            │
│                                                               two           weeks,          │
│                                                               imposed on the                │
│                                                               Appellant.                    │
│                                                                This order has been          │
│                                                               sustained by the              │
│                                                               Hon’ble Division              │
│                                                               Bench      of    this         │
│                                                               Hon’ble Court in              │
│ LPA 89/2021                                                 Page 3 of 4                     │
│                                                                           2021:DHC:785-DB   │
│                                                               LPA No. 586/2019              │
│                                                               by order dated                │
│                                                               11.09.2019.                   │
│ 6.     Learned counsel for the appellant is directed to take instructions with              │
└─────────────────────────────────────────────────────────────────────────────────────────────┘

6. Learned counsel for the appellant is directed to take instructions with regard to the above-mentioned matters for the next date of hearing.

7. We also direct the Registry of this Court to list this LPA on 12th April, 2021 to report compliance of the order.

8. A copy of this order be sent forthwith to the Member Secretary, Delhi State Legal Services Authority, Patiala House Courts, New Delhi.

CHIEF JUSTICE JASMEET SINGH, J MARCH 01, 2021 ‘anb’