Aditya Birla Finance Limited vs Urmila Devi — Bombay HC (2025) — LawSathi Research

Aditya Birla Finance Limited vs Urmila Devi — Bombay HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

Prayer Clauses (b) and (d) of Interim Application No. 2329 of 2025 allowed: Judgment Debtors directed to file, within four weeks, comprehensive affidavits disclosing on oath all movable and immovable assets, bank accounts, amounts lying therein, and debts/receivables payable by third parties (in terms of Order 21 Rule 41 of the Code of Civil Procedure, 1908), and to furnish Income Tax Returns for the last five years along with balance sheets and profit and loss accounts pending hearing and final disposal of the execution proceedings; copy of the order to be served upon the Respondent with an appropriate affidavit of service; matter listed on 27 November 2025.

Issue for consideration

Whether the Court should grant the Applicant the disclosure reliefs sought in prayer Clauses (b) and (d) of Interim Application No. 2329 of 2025, namely (i) a direction to the Judgment Debtors to file comprehensive affidavits disclosing on oath all movable and immovable assets, bank accounts and debts/receivables payable by third parties, as provided under Order 21 Rule 41 of the Code of Civil Procedure, 1908, and (ii) furnishing of Income Tax Returns for the last five years along with balance sheets and profit and loss accounts, pending hearing and final disposal of Execution Application No. 504 of 2025.

Court's answer

The reliefs in terms of prayer Clauses (b) and (d) of the Interim Application are granted: the Judgment Debtors are to file affidavits disclosing on oath all movable and immovable assets, bank accounts, amounts lying therein and debts/receivables payable by third parties, and to furnish Income Tax Returns for the last five years with balance sheets and profit and loss accounts, pending hearing and final disposal of the execution proceedings.

Ratio / Principle

The disclosure on oath is to be filed within a period of four weeks; a copy of the order is to be served upon the Respondent and an appropriate affidavit of service filed.

Detailed headnote1 paragraphs

Bombay High Court (Abhay Ahuja, J.), 18 September 2025, allowed Interim Application No. 2329 of 2025 in Execution Application No. 504 of 2025 (Aditya Birla Finance Ltd. v. Urmila Devi). The Decree/Award dated 31.08.2019 passed by the Learned Arbitral Tribunal having remained unsatisfied for more than 30 days, and despite service of the Execution Application with the Interim Application, the Respondent having made no payment and being unrepresented, the Court granted disclosure reliefs under prayer Clauses (b) and (d): the Judgment Debtors are to file, within four weeks, comprehensive affidavits on oath disclosing all movable and immovable assets, bank accounts, amounts therein, and debts/receivables payable by third parties, as provided under Order 21 Rule 41 of the Code of Civil Procedure, 1908 (clause (b)); and are to furnish Income Tax Returns for the last five years with balance sheets and profit and loss accounts pending hearing and final disposal of the execution proceedings (clause (d)). Copy of the order to be served on the Respondent with an affidavit of service; matter listed on 27 November 2025.

IA 2329-25 in EXA 504-25.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

INTERIM APPLICATION NO. 2329 OF 2025 IN

EXECUTION APPLICATION NO. 504 OF 2025

Aditya Birla Finance Ltd. ...Applicant V/s. Urmila Devi ...Respondent

Ms. Jenny Somaiya i/b Ms. Tikshata Modi for the Applicant. None for the Respondent.

CORAM : ABHAY AHUJA, J. DATE : 18^th SEPTEMBER, 2025

P.C. :

Ms. Somaiya, learned Counsel appears for the Applicant and submits that despite service of the Execution Application along with the Interim Application to the Respondent neither any payment has been made nor the Respondent is represented today and that this Court may

grant disclosure in terms of prayer Clauses (b) and (d), which read thus:-

Digitally signed by NIKITA NIKITA YOGESH YOGESH GADGIL GADGIL Date: 2025.09.18 18:11:55 +0530

“(b) That this Hon’ble Court be pleased to direct the Judgment Debtors to jointly and or severally to file their comprehensive affidavits disclosing on oath the assets both movable and immovable held/owned by them, including details of all Bank accounts (with account number, Bank, Branch etc.) and all the amounts lying in the Bank accounts and also all debts and receivables payable by third parties to the Judgment Debtors with their precise and exact addresses within a period of 2 weeks from the date of the order or within such time as this Hon’ble may deemed fit by this Hon’ble Court as provided under Order 21 Rule

Nikita Gadgil 1/2

IA 2329-25 in EXA 504-25.doc

41 of the Code of Civil Procedure, 1908 since the Decree / Award dated 31.08.2019 passed by the Learned Arbitral Tribunal has remained unsatisfied for more than 30 days from the date of its passing.

(d) That pending the hearing and final disposal of the Execution proceedings, this Hon’ble Court be pleased to order and direct the respondents/Judgment Debtors to furnish his/their Income Tax Returns for last five years along with the Balance sheets and profit and loss accounts of their business, if any.”

Having heard the learned Counsel and having considered her submissions, this Court is of the view that the reliefs in terms of prayer Clauses (b) and (d) be granted.

Let the disclosure on oath be filed within a period of four weeks. Let copy of this order be served upon the Respondent and an appropriate affidavit of service be filed.

4. List on 27^th November, 2025.

(ABHAY AHUJA, J.)

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