Interim Order 1

Order Details: Ex-parte Judgement
Pdf Text: Suit No.8202018 Exparte Judgment 1
Lodged on : 14.06.2018
Registered on : 08.08.2018
Decided on : 05.04.2022
Duration : 03Y 07M 27D
Exhibit
IN THE BOMBAY CITY CIVIL COURT AT BOMBAY
S.C. SUIT NO.820 OF 2018
(CNR NO.MHCC010071802018)
The Western India Genuine Ghee Co. Pvt Ltd
Through its Director Mr.Sanat Rathod, aged
62years
Having its office at: 118P, Hirji Govindji
Compound, T. J. Road, Sewree, Mumbai 400001.
… Plaintiff
Vs.
1. Shreenath Enterprises, Through its
Proprietor Mr.Prashant Upadhyay Grohitam
Premises CHS Ltd, Plot No. 14/B, 4th floor, 433,
Sector 19, Vashi, Navi Mumbai 400705
2. Mr. Prashant Upadhyay, Age not known
C/o.Radhekrishna Upadhyay, Sector 14, Plot No.
17, Krishna Tower, D Wing, Flat No. 501, 5th
Floor, Koparkharne, Navi Mumbai – 400705. ...Defendants
Appearances:
Ld.Adv.Mrs.Seema Chopda for plaintiff.
None for Defendants.
CORAM : HER HONOUR ADHOC JUDGE
SMT. C.V. PATIL
(C.R.NO.15)
DATE : 5th April, 2022
EXPARTE JUDGMENT
1. This is suit for recovery of Rs.37251/ with 12% p.a. interest
thereon.
2. Brief facts of the plaint are as under:
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Suit No.8202018 Exparte Judgment 2
Plaintiff is Director of Western India Genuine Ghee Co.Pvt.Ltd.
The office address of plaintiff is from Mumbai. The plaintiff is engaged
in the business of manufacturing Edible and Vegetable Oil. The plaintiff
is running business in the name and style as Western India Genuine
Ghee Co.Pvt.Ltd. Mr.Sanath Rathod is the Director of the Company. The
defendant is engaged in the same business. The defendant is having
business office at Mumbai. The plaintiff was regular client of the
defendant. In the year 2015 I.e. on 24/4/2015 the plaintiff placed order
of 30 drums of Glycerin. Accordingly the bill of Rs.2,70,000/ was
issued by defendant to the plaintiff. In the said bill the defendant has
charged VAT amount of Rs.13,500/. Accordingly, the plaintiff has paid
Rs.2,82,500/ against bill dated 24/4/2015.
3. Again on 13/6/2015 the plaintiff placed an order of 30 drums
Glycerin. Accordingly the defendant has issued bill of Rs.2,19,000/in
the said bill defendant has charged Rs.11,000/ VAT. Therefore, the
total amount of the bill was Rs.2,31,000/. The plaintiff has paid said
bill to the defendant. Thereafter in the year 2017 the plaintiff received
notice under Section 32 of the Maharashtra Value Added Act, 2002,
from the Tax Department. Actually plaintiff has paid amount to
defendant and purchased all goods including VAT amount. But said
notice disclosed that plaintiff has not paid tax from 142015 to
31/3/2016. Thereafter the plaintiff informed this fact to defendant but
defendant did not pay hid. For avoiding legal complication the plaintiff
has paid total tax amount of Rs.35,151/. The tax amount was 24,754/
plus the concerned department has charged interest of Rs.10,397/.
Accordingly, the plaintiff has paid Rs.35,151/ to the Tax Department.
Thereafter the plaintiff issued legal notice and requested to repay the
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Suit No.8202018 Exparte Judgment 3
said amount to the Plaintiff but no use. Therefore, the plaintiff has filed
suit for recovery of Rs.35,181/ with 12%p.a.interest.
4. From Roznama dated 9/12/2019 it appears that inspite of service
of summons both the defendants have failed to appear on record.
Accordingly the suit is proceeded exparte against the defendants. In
support of exparte claim the plaintiff has filed affidavit of witness
Mr.Sanat Rathod at Exhibit 8 alongwith documents below Exhibit 9 that
is copy of original invoice dated 24/4/2015, 13/6/2015, xerox copy of
confirmation account dated 142016, Account Extract maintainted in
the name of plaintiff in Union Bank of India, Notice of Tax Department
issued to the plaintiff and copy of notice before filing suit.
5. From documents and pleadings following points arise for
consideration to which I have given reasons before them:
Sr.No. POINTS FINDINGS
1 Does plaintiff prove that it has paid VAT
amount to defendant at the time of
goods amount as per invoice dated
24/4/2015 and 13/6/2015 ? In the affirmative
2. Does plaintiff prove that inspite of the
VAT amount paid by him to defendant
the defendant failed to pay said amount
to Tax Department accordingly the
plaintiff has received notice ? In the affirmative
3. Does plaintiff prove that he is entitled
for 18%p.a. interest from 2/6/2020 ? In the affirmative
4. What order and decree ? Suit is decreed
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Suit No.8202018 Exparte Judgment 4
REASONS
AS TO POINT NO. 1 TO 3
6. It is the case of plaintiff that he has purchased Glycerin from
defendant by invoice dated 20/4/2015, 13/6/2015. The plaintiff has
produced both the invoices on record . From the invoices it appears that
the defendant has charged notice amount of Rs.2,70,000/ plus VAT
amount of Rs.13,500/ in total the bill was issued by defendant of
Rs.2,83,500/. The plaintiff has produced copy of confirmation reciept
on account . The said copy disclosed that the authorised person from
the defendant has confirmed receipt of Rs.2,83,500/ against invoices
dated 24/4/2015. The plaintiff has also produced invoice dated
13/6/2015. As per that invoice plaintiff has purchased goods of
Rs.2,19,000/on the said goods Rs.11,000/ VAT amount is shown.
Accordingly total amount of the bill was Rs.2,31,000/ on confirmation
of the said amount the said amount was also appears to be confirmed
by defendants. Plaintiff has also produced copy of extract maintained in
the Union Bank of India in name of plaintiff. In the said extract the
entry dated 24/4/2015 shows that Rs.2,83,000/ amount is transferred
to defendants. The entry dated 12/6/2015 shows that Rs.2,31,000/ is
transferred by RTGS to defendants. From oral statement copy of
invoice, confirmation of account statement and entries in the Bank
Account the plaintiff prove the fact that he has purchased goods from
defendants and on the said goods defendants has charged VAT amount.
The said VAT amount has been paid by plaintiff to defendant at the
time of payment of goods amount even thereafter plaintiff has received
notice from Tax department which shows that plaintiff has not paid tax
from 142015 to 31/1/2016. Accordingly defendant has issued notice
to plaintiff for recovery of Rs.24,754/. If VAT amount or invoice dated
24/4/2015 and 13/6/2015 calculated then total amount is
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Suit No.8202018 Exparte Judgment 5
Rs.24,500/. The same amount has been charged by Tax Department as
VAT amount to plaintiff. The same department also charged
Rs.10,170/ interest for delay in payment of VAT amount. Thereafter,
the plaintiff has issued notice but defendant failed to pay the amount.
Therefore, plaintiff is entitled to recover that amount with interest from
defendant. The plaintiff submitted that he is entitled to recover said
amount by 12% p.a. interest but it is not agreed interest rate between
the parties. Therefore, plaintiff is entitled to recover said amount as per
interest rate of any Nationlised Bank. Accordingly point no.1 to 3 are
answered in the affirmative and proceed to pass following order:
ORDER
1. Suit is decreed with costs.
2. The Defendant do pay to the plaintiff an amount
Rs.35,151/(Rs.Thirty Five Thousand One Hundred and
Fifty one) with interest rate of any nationalised Bank from
the date of this suit till the realisation of amount.
3. Decree be drawn up accordingly.
(C.V. PATIL)
Adhoc Judge,
Date : 05/04/2022 City Civil Court, Gr. Bombay
Dictated on : 05/04/2022,
Transcribed on : 08/04/2022,
HHJ signed on :11/04/2022
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Suit No.8202018 Exparte Judgment 6
CERTIFIED TO BE TRUE AND CORRECT COPY OF THE ORIGINAL
SIGNED JUDGMENT/ORDER.”
Upload Date Upload Time Name of Stenographer
11/04/2022 4.00p.m. Mrs.Jyoti Mane
Name of the Judge (With Court Room No.) HHJ Smt. C.V.Patil (CR
15)
Date of Pronouncement of
JUDGEMENT /ORDER
05/04/2022
JUDGEMENT /ORDER signed by P.O. on 11/04/2022
JUDGEMENT /ORDER uploaded on 11/04/2022
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