Aditya Birla Capital Limited vs Sankar Gouda — Bombay HC (2025) — LawSathi Research

Aditya Birla Capital Limited vs Sankar Gouda — Bombay HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

In IA No. 3324 of 2025 (in EXA No. 2264 of 2025): the Respondents/Judgment Debtors directed to make disclosures on oath in terms of prayer Clauses (b) and (e) within four weeks. In IAs Nos. 3327 and 3325 of 2025: time granted, as a last chance and without costs, to effect service upon the Respondents and file an appropriate affidavit of service; all matters listed on 14 January 2026.

Issue for consideration

Whether the Respondents/Judgment Debtors should be directed to file comprehensive affidavits disclosing on oath their movable and immovable assets, bank accounts, and debts/receivables payable by third parties (prayer Clause (b)), and to furnish Income Tax Returns for the last five years along with Balance Sheets and profit and loss accounts (prayer Clause (e)), in aid of execution of the award dated 18 October 2024. +1 more

Court's answer

The Respondents/Judgment Debtors were directed to make disclosures on oath in terms of prayer Clauses (b) and (e) — comprehensive asset-disclosure affidavits (including bank account details and debts/receivables, as sought under Order XXI Rule 41 CPC) and furnishing of Income Tax Returns for the last five years with Balance Sheets and profit and loss accounts — within a period of four weeks.

Ratio / Principle

In Interim Applications No. 3327 of 2025 and No. 3325 of 2025, the Applicant was granted time to serve the Respondents and file an appropriate affidavit of service, expressly as a 'last chance' and without payment of costs, with the matters listed on 14 January 2026.

Key takeaways

A copy of the disclosure order was to be served upon the Respondents and an appropriate affidavit of service filed; the matter was listed on 14 January 2026.ratio¶27

Detailed headnote1 paragraphs

Bombay High Court, OOCJ (Abhay Ahuja, J.) — Aditya Birla Capital Limited v. Chaitanya Sahu — In aid of execution of an arbitral award dated 18 October 2024, which had remained unsatisfied for more than 30 days, the Court allowed an interim application and directed the Judgment Debtors to make disclosures on oath in terms of prayer Clauses (b) and (e) within four weeks: comprehensive affidavits of movable and immovable assets including all bank accounts and debts/receivables payable by third parties (invoking Order XXI Rule 41 of the Code of Civil Procedure, 1908), and Income Tax Returns for the last five years with Balance Sheets and profit and loss accounts. In connected Interim Applications Nos. 3327 and 3325 of 2025 (in EXA Nos. 2032 and 1972 of 2025), the Applicant — having already sought time on 18 August 2025 — was granted a final 'last chance', without costs, to effect service on the Respondents and file an affidavit of service; copy of the order to be served and all matters listed on 14 January 2026.

IA 3327-25 in EXA 2032-25 @ Connected matters.doc

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

INTERIM APPLICATION NO. 3327 OF 2025 IN

EXECUTION APPLICATION NO. 2032 OF 2025

Aditya Birla Capital Limited ...Applicant V/s. Chaitanya Sahu ...Respondent

WITH INTERIM APPLICATION NO. 3325 OF 2025 IN EXECUTION APPLICATION NO. 1972 OF 2025 AND INTERIM APPLICATION NO. 3324 OF 2025 IN EXECUTION APPLICATION NO. 2264 OF 2025

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

P.C. :

Interim Applications No. 3327 of 2025 and 3325 of 2025

Ms. Somaiya, learned Counsel appears for the Applicant and

seeks some more time to serve the Respondents.

It is observed that on 18^th August, 2025 also time was sought.

Accordingly, only and only as and by way of last chance without

payment of costs, to effect service upon the Respondents and to file

Nikita Gadgil 1/3

Digitally signed by NIKITA NIKITA YOGESH YOGESH GADGIL GADGIL Date: 2025.11.18 12:57:59 +0530

IA 3327-25 in EXA 2032-25 @ Connected matters.doc

appropriate affidavit of service, list on 14^th January, 2026.

Interim Application No. 3324 of 2025

This Interim Application has been filed in aid of execution of the award dated 18^th October, 2024

When the matter is called out, Ms. Somaiya, learned Counsel appears for the Applicant and submits that despite service to the Respondents, no payments have been received nor there is any representation today and that this Court may direct disclosures in terms of prayer Clauses (b) and (e), which read thus:-

“(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 numbers, 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 41 of the Code of Civil Procedure, 1908 since the Decree/Award dated 18.10.2024 passed by the Learned Arbitral Tribunal has remained unsatisfied for more than 30 days from the date of its passing.

(e) 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.”

Nikita Gadgil 2/3

IA 3327-25 in EXA 2032-25 @ Connected matters.doc

Let disclosures be made on oath by the Respondents in terms of prayer Clauses (b) and (e) within a period of four weeks.

Let copy of this order be served upon the Respondents and an appropriate affidavit of service be filed.

List on 14^th January, 2026.

(ABHAY AHUJA, J.)

Nikita Gadgil 3/3