Judge by the Directors of the Company named in the aforesaid order was that the amounts recorded therein were lying deposited with the Banks which are named in the said statement. In the said order dated 7th April 2014, the learned Company Judge referred to the Affidavit tendered across the bar on the very day, which reveals that in July 2012, the amount of US $ 29.06 million stated to have been deposited with HSBC Zurich was actually given on loan to one Audrain Commercial Corp, Belize. In the detailed order passed by the learned Single Judge on 7th April 2014, he recorded as to how the Court was misled on 3rd April 2014 by the Directors of the Bank by stating that money was invested in three banks. Therefore, by the said order, the learned Company Judge directed the Company to deposit a sum of US$ 162 million in a no-lien account with a Citibank Branch in London or Hong Kong as nominated by the Company Petitioner before closing of business hours at Zurich time on 28th April 2014. We may note here that the claim of the Petitioner in the winding up Petition is in excess of Rs. 1,000 Crores. Under the order dated 8th July 2014, the learned Company Judge made a specific observation that the Directors of the Company are not honest with their Creditors but are also not honest to the Court. The said order records that earlier orders were not complied with. Thereafter, there
