INTERNSHIP REPORT

Report on

Internship at Law Firm, Mumbai

Submitted in partial fulfilment for the award of degree of L.L.B-III

ACADEMIC YEAR 2023-24

SUBMITTED BY NISHI

PRN NO 8021014551

SEAT NO 640824

SUBMITTED TO Faculty of Law,

The Maharaja Sayajirao University of,
Baroda

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 INDEX

CONTENTS PAGE NO.

Preface 3
Acknowledgment 4
Internship Certificate 5
Introduction of the Advocate 6
Objectives of the organisation 7
Daily Report 8-18
Concerned Law Related To Study And Observation 19
Study Undertaken 20-32
Conclusion 33
Reference 34

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 PREFACE

This report is an outcome of the four-week Internship Programme of Faculty of Law, Maharaja
Sayajirao University of Baroda for the students of 3rd Year LLB.
The objective of the internship program was to provide the students with the practical knowledge
as the practical knowledge is far different from the bookish knowledge that a student achieves in
an institution.
The main contents of the project are the report on the work carried out during the internship, the
research on the related issue and the weekly report of my work. I have tried my best to do justice
with my activities and keep the report free from errors, I apologize if any error is found which was
not deliberately made. If through the medium of this report anyone get something extra to learn
other than regular learning the purpose of this report would be served.

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 ACKNOWLEDGEMENT

First and the foremost, I would like to express my special thanks of gratitude to Mr. Sandeep
Pandey sir. I consider myself very fortunate individual as I was provided an opportunity to be a
part of it.
Further, I would like to thank my seniors for their extending their constant guidance and support
throughout my internship period.
I am grateful for providing me a chance to meet numerous and diverse people and professionals
who led me through this internship period.
The internship opportunity I had with Sandeep Pandey & Associates, was a significant and
expansive chance for my learning and professional development.
I perceive this opportunity as a big milestone in my career development. I will strive to use the
gained skill and knowledge in the best possible way, and I will continue to work on my
improvement, in order to attain my desired career objectives.

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 CERTIFICATE

SANDEEP PANDEY & ASSOCIATES

B.L.S.LLB.
Plot No. 16, Office No. 1, Vimla Plaza, Sector 5, Ghansoli, Navi Mumbai, Maharashtra 400701
Contact No.: 81040 83737

TO WHOMSOEVER IT MAY CONCER

This is to certify that Ms. Nishi, student of Third Year LLB of Maharaja
Sayajirao University, Faculty of Law, Vadodara successfully completed a Four
week long internship (From 4th October, 2023 to 4th November, 2023) with us.
As a part of her internship, she attended and observed court proceedings held at
Bombay High Court & also assisted in research work for various Civil Case
matters/ Banking matters, she was taking in various subjects during which we
found her to be sincere, inquisitive, and diligent.

I wish her all the very best for her future studies and endeavors.

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 INTRODUCTION OF FIRM
Sandeep Pandey & Associates is a highly organized and well-known law firm practicing in the
field of civil cases and Banking matters. With over a decade of experience, he has established
himself as a prominent legal professional, known for his expertise in various areas of law.
Advocate Sandeep Pandey is the founder of this firm, he completed his law degree and has since
worked as an In –house Legal Counselor with many big names in the Industry.
He has successfully represented clients in a wide range of cases, including property disputes,
criminal cases, corporate matters, and civil litigation.
In addition to his legal expertise, Advocate Sandeep Pandey is known for his strong work ethics
and dedication to his clients. He believes in providing personalized attention to each client,
understanding their unique needs, and providing them with the best possible legal advice.
With his extensive experience and in-depth knowledge of the legal system, Advocate Sandeep
Pandey is committed to providing his clients with effective legal representation and guidance. He
is a respected member of the legal community and is known for his professionalism, integrity,
and commitment to justice.

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 OBJECTIVE OF THE ORGANISATION
➢ The objective of Sandeep Pandey & Associates is to provide effective legal representation and
guidance to his clients while upholding the principles of justice and fairness. He aims to use his
extensive legal knowledge and experience to assist clients in resolving legal issues and achieving
their desired outcomes.

➢ Sandeep Pandey & Associates strives to provide personalized attention to each client and
understand their unique needs and circumstances. He believes in maintaining open
communication with clients, keeping them informed throughout the legal process, and providing
them with practical and effective legal solutions.

➢ As a legal professional, Advocate Sandeep Pandey is committed to upholding the highest ethical
and professional standards. He believes in advocating for the rights and interests of his clients
while ensuring that justice is served in every case.

➢ Overall, the objective of Sandeep Pandey & Associates is to provide his clients with the best
possible legal representation, ensuring that their legal issues are resolved in a timely, efficient, and
cost-effective manner, and that their rights and interests are protected throughout the legal
process.

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 DAILY REPORT
DATE: 4TH October, 2023.
DAY 1: Wednesday

On the first day, I reported at the office at 10 a.m. and was greeted by Mr. Rahul who was one of
the Administrative staff members. I was asked to wait at the intern’s area. After some time was
called by Mr. Sandeep Pandey Sir in his office. Sir welcomed me to the office and had an
introductory session.

After that he introduced me two associates, Ms. Sayli ma’am and Mr. Manish Sir, who were to
guide me throughout my internship period.

After some time, I was asked to draft a legal notice for which the details were sent to me via email.
The notice was regarding a demand of recovery of money. I was given a deadline till 6th October
2023 and was asked to send the final draft before 12 a.m. on the next day.

I drafted the legal notice and sent it for a check to Ms. Sayli ma’am. At the end of the day I was
asked to make few changes and additions and submit the final draft on the next day.

I made the changes as asked in the notice and left the office at around 6 p.m.

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DATE: 5TH OCT. 2023
DAY 2: Thursday

I reported at 10:30 a.m. at the office. I went through the previous day’s final draft of the Legal
notice and submitted it.

Later in the day I was called and handed a file and was asked to make a case brief of one of the
case files which was to be submitted by the end of the day.

I went through the file and read the whole petition and the reply. After that I marked the important
incidents and made a brief of the case according to the respected timeline.

I completed by work by 6:30 p.m. and submitted the final case brief.

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DATE: 6TH, and 7th OCT. 2023
DAY 3 and 4: Friday, Saturday

I reported to office at 10 a.m. Today I was asked to research about Sec. 27 of Indian Contracts Act,
1872 which deals with the topic of Agreement on Restraint of trade.

I had to research about the history and mention important case laws, Highlight important
paragraphs from the judgements, exceptions and other relevant aspects.

I was given a deadline to submit the said research work in period of maximum 2 days.

On 6th October, I researched about the history of the act and understood the provision. I
researched about various cases and bookmarked the important ones.

On 7th October, I continued with researching and finding more judgements. I researched and
prepared a word document where I compiled all the relevant material.

And then, I finally started compiling all the researched material together. After I got completed
with my work, I submitted it via email.

I was appreciated for my research work.

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DATE:9th and 10th OCT, 2023
DAY 6 and 7: MONDAY and TUESDAY

I reported to office at my usual time. Today I was asked to read up a file and draft a couple of legal
documents for a case.

For this case I was asked to draft an Application under Rule 9 of the Companies (Court) Rules,
1959 r/w Section 151 of Code of Civil Procedure, 1908 for early hearing of the proceedings along
with a supporting affidavit. And a Notice of Motion for which I was given sample documents.

I took the help of my fellow interns and also kept taking valuable inputs from associates whenever
was needed. I was given a deadline of 2 days to complete and submit both the documents.

After completion of the documents, I submitted it in the evening of 10th October to Mr. Manish
Sir and left the office at 7 p.m

th
DATE: 11 and 12th OCT,
DAY 8&9: WEDNESDAY
and THURSDAY

I reported to office at 10:30 a.m. Today I was given the work of drafting an application for
condonation of delay for a case

I was given the deadline till the end of the 12th October, 2023 to complete and submit

the application. I completed the drafting of application by 5 p.m. and submitted it.

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DATE: 13TH OCT, 2023

DAY 10: FRIDAY

I reported to office at the usual timing and today all the interns were asked to go and see the filing
process of a case at NCLT Ahmedabad and a proceedings of one of the cases.

NCLT stands for National Company Law Tribunal. It is a quasi-judicial body in India that
adjudicates issues relating Indian companies like winding up, arbitration processes, compromise
etc. it is the adjudicating authority for insolvency resolution process of companies and limited
liability Partnerships under the Insolvency and Bankruptcy Code, 2016.

The whole day was spent at the NCLT. We reported back to the office at around 5 p.m. The
associates asked all the interns about our experience and observations.

DATE: 14TH OCT, 2023

DAY 11: SATURDAY

Today, Mr. Manish Sir allotted me some drafting work of an application under Section 5 of the
Limitation Act along with an Affidavit.

I was asked to draft the document as per the correct format and submit it by the end of the day.

I took help from the internet and referred some sample formats. I also asked for help whenever it
was required and Manish sir was kind and patient enough to guide me throughout the process.

I completed the drafting and got it checked at the end of the day. I finally submitted the draft in
the evening.

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DATE: 16TH OCT, 2023

DAY 13: MONDAY

Today, I visited District Court along with my Lawyer, there I learnt regarding the quasing the
proceeding of F.I.R. U/s. 406/420 of the Indian Penal Code where the parties had settled the matter
by obtaining the decree of divorce by mutual consent and there was no survival or criminal case
as registered under the said sections by the state. This was an important case for me to understand
the concept of FIR.

The whole day was spent at the court, I reported back to the office in the evening and then left for
home at around 6:30 p.m.

DATE: 17TH OCT, 2023

DAY 14: TUESDAY

In the morning Ms. Sayli ma’am as ked me to draft an application under Rule 9 of Companies
(court) Rule, 1959 to take the compromise scheme on record.

A brief of the case: the directors of the applicant company were arrested and sentenced for
tampering with the financial statements as a result of which all the accounts of the directors and
their company were kept frozen and the branches were sealed. The directors were now in the
process of approaching the court to ask for de-freezing of their accounts and un-sealing the
branches of the offices so that they can start the work of paying off their debts and complete the
pending projects.

The application was to a request to take new compromise on record.

I drafted the application and submitted it before leaving the office for the day.

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DATE: 18TH OCT, 2023
DAY 15: WEDNESDAY

Today as well I was ask to draft another application on the same case as the previous day. This
application was also drafted under Rule 9 of Companies (court) Rules, 1959. It was for an
application for un- sealing the offices and de-freezing the accounts of the directors of the company.
I submitted the final draft of the application on the same day.

DATE: 19TH OCT, 2023

DAY 16: THURSDAY

In the morning, I was given a file to read of a case. I was asked to read the file thoroughly and the
reply from the opposite party.

I had to highlight the main texts which highlight the allegation put by the other party upon our
clients and also list down the main invoices which were pointed out by the opposite party in their
reply.

I complete the brief and submitted it later in the evening of that day.

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DATE: 20TH OCT, 2023

DAY 17 : FRIDAY

I reported to the office at 10 a.m. I was allotted a task to research on recent judgements of Supreme
Court on Property Dispute cases.

I started my research and prepared a file and handed over to my senior for his review and
suggestions.

Later, I did some editing task for my colleagues, to assist them in their work.

DATE: 21ST OCT, 2023

DAY 18: SATURDAY

I reported to the office at 11 a.m. today I was given a research work related to Companies Act,
2013 where I was asked to research about the Corporate Social Responsibility (CSR) upon the
companies.
I researched about the topic and submitted the research work at the end of the day.

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DATE: 23RD OCT, 2023
DAY 20: MONDAY

I reported at the office on my usual timings. Ms. Sayli ma’am assigned me a research work related
to Section 10 of Insolvency and Bankruptcy Code which deals with Initiation of corporate
insolvency resolution process by corporate applicant.
I was asked to find case laws on the same and submit the research work by the end of the day.
I completed my work and submitted the researched material at around 5 p.m.

DATE: 24TH & 25TH OCT, 2023

DAY 21 and 22: TUESDAY and WEDNESDAY

I reported to office at 10:30 a.m.

• Today I was given the work of researching about non- filing of written submission at the
right time.
• I had to find relevant case laws and highlight the relevant paragraphs from their
judgements.
• I was given a deadline of 2 days for researching and submitting the research work.
• The next day, 22nd October, 2023, I completed my work and submitted the final research
at around 5:30 p.m.

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DATE: 26TH &27TH OCT, 2023
DAY 23 &24: THURSDAY &FRIDAY

Today I reported office at 10:30 a.m.

• Today I assisted in preparing legal documents, such as affidavits and petitions
• Learned how to ensure accuracy and attention to detail in legal documents
• Had the opportunity to interact with clients and take notes on their legal queries.

DATE: 28TH OCT, 2023

DAY 25: SATURDAY
Today I reported office at 10:30 a.m.
• Today I assisted the advocate with administrative tasks, such as scheduling appointments
and managing correspondence
• Worked on preparing a case brief related to a specific case
• Learned how to summarize complex legal issues and present them in a concise and
understandable format

DATE: 30TH OCT, 2023

DAY 27: MONDAY

Today I reported office at 11:00 a.m.

• Today I accompanied the advocate to court hearings and observed the proceedings
• Took notes on the arguments presented by the advocate and how he cross-examined
witnesses
• Learned about the practical aspects of law and court procedures

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DATE: 31st OCT &1ST NOV, 2023
DAY 28 & 29: TUESDAY & WEDNESDAY

Today I reported office at 11:00 a.m.

Today we had a client meeting so Sandeep sir give me the opportunity to sit during the
discussion with the clients. I observed that my Lawyer listened him patiently and allowed him to
finish. He asked some questions from the client in order to get full facts and to get the clear
picture of the client’s case. After listening patiently, Lawyer assures the client you need not to
worry case is in our favour or going to be in our favour.

I learned that lawyer must ensure the client that he is listening and understanding his situation.
Lawyer can reflect these by noting the pints and by interacting with the client. I witnessed the
counselling related to the matter of getting possession back of property.

DATE: 2nd NOV, 2023

DAY 30: THURSDAY
Today was the last day of my internship, I went to office in the morning and did some drafting
related work.

In the end of the day, I expressed my gratitude to Tuhin Sir and his team for their guidance and
support throughout my internship period and making it fruitful one.

DATE: 3rd NOV, 2023

DAY 31: FRIDAY
Today was the last day of my internship, I went to office in the morning and did some drafting
related work.

In the end of the day, I expressed my gratitude to Tuhin Sir and his team for their guidance and
support throughout my internship period and making it fruitful one.

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 CONCERNED LAW RELATED TO STUDY AND OBSERVATION

During my internship period I was allotted a variety of drafting and researching work. I was
exposed to various statutes and legal topics which I was studying about for the very first time. The
following are the areas of law and statutes under which I did my study and observation:

1. Code of Civil Procedures, 1908

2. Insolvency and Bankruptcy Code, 2016
3. Companies Act, 2013
4. Indian Contract Act, 1872
5. The Indian Partnership A
6. The Companies (Court) Rules, 1959
7. Limitation Act, 1963
8. Corporate Social Responsibility
9. Drafting of Legal Notice for Recovery of debt
10. Prepared Case briefs
11. Drafted Legal applications
12. Drafted Affidavits
13. Drafted Application for condonation of Delay
14. Drafted notice of motion

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 STUDY UNDERTAKEN

I. Legal Notice
Such notices are a form of formal notification, given by one party to another party, about a legal
proceeding initiated against a party. One party can also demand certain things which were
promised by the other party via sending the defaulting party a legal notice in order to recover the
promised consideration after lapsing of the deadline which was decided by the parties in a contract
or a legal agreement.

A notice is like a final warning to the receiving party that the party sending it, is prepared to initiate
a legal action against them. The receiver is given fair opportunity to resolve the problem in hand
properly.

A legal notice can be sent in a variety of situations:

1. Property disputes: partitions, eviction or possession of the property.

2. Employee and employer/ company: if the employer refuse to give salary then the employee
can send a legal notice to their employer.
3. Money recovery cases: sending a legal notice is to the concerned party is the first step.
4. Negotiable Instruments Act: one can send a legal notice in cases of dishonour of cheques.
5. Loan defaulters: under SARFAESI Act, 2002, the debt recovery proceedings begin by
sending a legal notice to the defaulters.
6. Consumer forums: in case of faulty product, the consumer may send a legal notice to the
concerned person and ask for rectification of the deficiencies.

Purpose and importance

The purpose of issuing a legal notice is to make the other party aware about the legal process that
might/will affect his/her legal rights, duties and obligations.

The notice conveys a clear motive of the sender to the receiver of a potential law suit for the
purpose of resolving the issue. The party can clearly describe their grievance in the notice by taking
a help of an advocate. The party receiving the notice may choose to respond immediately in order
to save oneself from the proceeding of a court.

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Section 80 of The Code of Civil Procedure, 1908

The section in CPC provides for sending a legal notice to the government or public officer if any
one of them believe that a legal action is to be taken against them for any act which was done by
such public official during the course of their official duty.

The essentials of sec. 80 of CPC are:

1. Name, description, and place of residence of the sender of the notice.

2. Statement of cause of action.
3. The relief claimed by the sender of the notice.
4. Summary of the Legal basis for the relief claimed.

A legal notice is usually filed in cases which are of civil nature as there is no filing of notice when
it is a criminal case as the actions are instituted by the State against the person committing the
offense.

In case one has to institute a civil suit against the government, they are required to serve a legal
notice to the government beforehand and only thereafter they can file a civil suit against the
government.

CASE: Bihari Chowdhary v. State of Bihar (AIR 1984 SC 1043)

The Supreme Court stated that:

“The object of the section is the advancement of justice and the securing of public good by
avoidance of unnecessary litigation”

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 II. Research work: Agreement on Restraint of Trade

The provisions related to the agreement on Restraint of trade are dealt with under section 27 of the
Indian Contract Act of 1872. The main objective underlying this section was to protect trade from
various kinds of restraints. In India, as the trade industry had developed to a large extent, there was
no reason why a more liberal attitude should not be adopted by acknowledging the various
restraints as reasonable.

In fact, The Law Commission of India had recommended that this section be amended to permit
reasonable restraints so that a person can have the right to carry on trade. But unfortunately, such
a recommendation was never implemented by the Legislature.

After researching, I came to know that an Agreement to restraint of trade is valid only if it fulfills
3 conditions:

1. There is a valid interest that the party imposing the restraint is trying to protect.

2. The restraint is no more than that which is necessary to protect this interest.

3. Restraint is not contrary to the public interest.

There are only 2 exceptions to this section. One is in the condition of sale of goodwill and the other
one can be found out in the Partnership Act, 1932.

In the case of sale of goodwill, it can be sold and has value. Goodwill basically is an intangible
asset of a firm, that is, it exists, yet it is not material or physical. It essentially means the reputation
or status of the firm in society. So in order to make that sale of goodwill valid, it must fulfil 3
conditions:

1. The seller can be restrained only from carrying out a similar business.
2. The restraint can be applied only to certain local limits.
3. The limits/restraint should appear to be reasonable

In the case of Partnership Act, The Act lays down three exceptions. Which are as follows:

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 1. An agreement with a partner of the firm to not carry out his own business so long as he/she
is a partner in the said firm will be valid under Section 11 (2) of the Partnership Act.
2. An agreement between partners to not engage in a similar business as that of the said firm
within specified territorial and time limits (period of restraint). (Section 36 (2)).
3. In anticipation of dissolving the firm, the partners may come to an agreement in restraint
of carrying out a similar business within specified territorial and time limits so long as this
restraint is reasonable.

III. Application under Rule 9 of the Companies (Court) Rules, 1959 r/w Section 151
of Code of Civil Procedure, 1908

Rule 9 of company court rules 1959 deals with the inherent powers of the court.

Its states that nothing deal to effect the inherent powers of the court to give such directions such
order as may be necessary for the ends of justice or to prevent abuse of the process of the court.

In the case of GT Swami v. Good Luck Agencies (1989) 1 comp LJ 212, 217 (Karn)

It was held that a combined reading of rules 6 and 9 of the companies (court) rules, 1959 which
indicates the inherent powers of the court could be exercised in the manner provided under section
151 of CPC except in cases where the company rules provide otherwise.

General principles: This rule is analogous to section 151 of the Code of Civil Procedure. It is well
settled that the inherent power of the court under this rule cannot be invoked where express
provision is made for the relief by conferring power upon other authorizes. Every court whether a
civil court or otherwise, must, therefore, in the absence of an express provision in the Code for that
purpose, be deemed to process, as inherent in its very constitution, all such powers as are necessary
to do the right and to undo a wrong in the course of the administration of justice or to prevent
abuse of the process of the court. Section 151, C.P. Code does not confer any new powers on the
courts but only saves their inherent powers. The inherent powers of the court being very wide and
indefinable, the limits of such jurisdiction should be carefully guarded and its exercise in an

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arbitrary and capricious manner effectively prevented. These inherent powers cannot be extended
to make a new law on the subject

CASE: Dorairaj (H.J.) v. V.R. & Co., AIR 1973 Mad 135

It was held in the above case that the inherent jurisdiction of the court under section 151 of the
CPC cannot be resorted to when the aggrieved party has got exclusive remedy available under law.

CASE: Bipla Chemical Industries v. Shree keshariya Investment Ltd., (1977) 47 Com Cases
211, 214 (Del)

It was held that, the inherent power cannot be used to upset or distort the scheme of things under
the Act and Rules.

CASE: Jalan (G.P.) v. Decan Enterprises (P). Ltd., (1994) 4 Comp LJ 484 (AP)

It was held that, where the relief sought required modification or correction of an earlier order,
such relief could be granted under the specific provisions of Order 47, Rule 1 of the Code and not
under s. 151 of the Code or under analogous rules 6 and 9 of the Companies (Court) Rules.

IV. CSR (Corporate Social Responsibility) liabilities and GST (Goods and Services
Tax) implication upon companies
• Companies Act, 2013 makes it mandatory for prescribed category of companies to invest
a certain percentage of their profits in CSR activities every year.

• Under GST regime, section 7 of the CGST Act, 2017 defines the term ‘Supply’ in detail.
It includes all forms of supply of goods and services like sale, barter, exchange for a
consideration in course or furtherance of business.

• In regard to availability of Input Tax Credit (ITC), section 17 of the Act denies the
availability of ITC on goods distributed free of cost. However, there is no such provision
for the services given free of cost.

• In general parlance, CSR activities are not considered in the nature of furtherance of
business, thus, ITC on free distribution of goods under CSR is not available.

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Possible modes to discharge CSR liabilities and GST implications

• CSR activities undertaken by the company on its own through its employees:

No GST liability since no payment made to the external agency. No ITC available on the goods
distributed free of cost in CSR activities.

• Through external agency:

GST applicable except the following services stated in Exemption Notification (provided by
entities registered under section 12AA of Income Tax Act):

Training or coaching in recreational activities relating to arts or culture, or sports

♦ public health by way of care and counselling of terminally ill persons or persons with severe
physical or mental disability, persons afflicted with HIV or AIDS, persons addicted to a
dependence-forming substance such as narcotics drugs or alcohol;

♦ Public awareness of preventive health, family planning or prevention of HIV infection;

♦ Advancement of religion, spirituality or yoga;

♦ advancement of educational programmes or skill development relating to abandoned, orphaned

or homeless children, physically or mentally abused and traumatized persons, prisoners, or persons
over the age of 65 years residing in a rural area;

♦ Preservation of environment including watershed, forests and wildlife.

V. Section 10 of IBC : Initiation of corporate insolvency resolution process by

corporate applicant:

(3) (c) the special resolution passed by shareholders of the corporate debtor or the resolution
passed by at least three-fourth of the total number of partners of the corporate debtor, as the case
may be, approving filing of the application.]

NOTE: Adkur group has 76% of the shareholding and SRS group has a shareholding of 24%

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II. INSOLVENCY AND BANKRUPTCY BOARD OF INDIA (VOLUNTARY LIQUIDATION
PROCESS) REGULATIONS, 2017 [AMENDED UPTO 15.01.2019] (PROVISIONS)

Sec 3. Initiation of Liquidation

(1) Without prejudice to section 59(2), liquidation proceedings of a corporate person shall
meet the following conditions, namely: —

(a) A declaration from majority of

(i) The designated partners, if a corporate person is a limited liability partnership,

(ii) individuals constituting the governing body in case of other corporate persons, as the case may
be, verified by an affidavit stating that-

(i) they have made a full inquiry into the affairs of the corporate person (NOTE: The SRS
group had raised certain deficiencies in the plants which were not being addressed
despite of which Adkur group claimed that the plan was ready for production) and they
have formed an opinion that either the corporate person has no debt or that it will be
able to pay its debts in full from the proceeds of assets to be sold in the liquidation; and

(ii) the corporate person is not being liquidated to defraud any person;

(b) The declaration under sub-clause (a) shall be accompanied with the following documents,
namely: —

(i) audited financial statements and record of business operations of the corporate person for
the previous two years or for the period since its incorporation, whichever is later;

(ii) a report of the valuation of the assets of the corporate person, if any prepared by a
registered valuer;

(c) Within four weeks of a declaration under sub-clause (a), there shall be-

(i) a resolution passed by a special majority of the partners or contributories, as the case may
be, of the corporate person requiring the corporate person to be liquidated and appointing
an insolvency professional to act as the liquidator; or

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 (ii) a resolution of the partners or contributories, as the case may be, requiring the corporate
person to be liquidated as a result of expiry of the period of its duration, if any, fixed by
its constitutional documents or on the occurrence of any event in respect of which the
constitutional documents provide that the corporate person shall be dissolved, as the case
may be, and appointing an insolvency professional to act as the liquidator:

Provided that the corporate person owes any debt to any person, creditors representing two-thirds
in value of the debt of the corporate person shall approve the resolution passed under sub-clause
(c) within seven days of such resolution.

(2) The corporate person shall notify the Registrar and the Board about the resolution under sub-
regulation (1) to liquidate the corporate person within seven days of such resolution or the
subsequent approval by the creditors, as the case may be.

(3) Subject to approval of the creditors under sub-regulation (1), the liquidation proceedings in
respect of a corporate person shall be deemed to have commenced from the date of passing of the
resolution under sub-clause (c) of sub-regulation (1):

Explanation: For the purposes of sub-regulations (1) to (3), corporate person means a corporate
person other than a company.

(4) The declaration under sub-regulation (1)(a) or under section 59(3)(a) shall list each debt of the
corporate person as on that date and state that the corporate person will be able to pay all its debts
in full from the proceeds of assets to be sold in the liquidation.

VI. Research work on Non- Filing of written submissions

1. H. V. Agarwal & Anr vs Burjor R. Joshi & Ors. On 10 April, 2015

Court: Bombay High Court
Relevant paras: 2, 6 and 7

“2. The plaintiffs have taken out the above Notices of Motion, in the suit which has been
filed in 1982, for passing ex-parte decree and refusing opportunity to the defendant to cross
examine the plaintiff's witness. The defendants having been served the writ of summons,

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 have appeared but not filed any written statement. Defendant No.4 has expired. His heirs
have been brought on record as defendants Nos.4 (a) to 4(c). The other defendants have
not filed any written statement. They claim that defendant No.4 filed written statement on
behalf of all other defendants. The plaintiffs refute this contention. The defendants would
be entitled to adopt the written statement of any other defendant instead of filing a similar
written statement themselves. However, such application is not shown to have been made
yet. Hence for want of their written statement the defendants, other than defendant No.8,
would not be able to make out any case by themselves. Under such circumstances they
would not be entitled to file their affidavit of evidence. However, since the defendants have
appeared, the defendants have every right to cross examine the plaintiff's witness to show
to the Court the truth or otherwise of the plaintiff's claim. That right of the defendants
cannot be taken away by non-filing of their WS…..”

“6. Under Order 8 Rule 5 (2) of the CPC, if the defendant has not filed a pleading
(which is the written statement) the Court can pronounce judgment upon the facts
contained in the plaint but, the Court may require such facts to be proved………….
The defendant has appeared in the suit but the defendant has not filed any written
statement. Hence the defendant shall have to be heard but shall not be entitled to place
on record his independent case or his evidence in support thereof. He shall only assist
the Court against the plaintiff's case. Hence for the proof of facts by the plaintiff in his
affidavit of evidence the defendant may cross examine the plaintiff. It is only then that
the facts stated in the affidavit would stand proved since the defendant had appeared in
the suit.”

“7. Order 8 Rule 10 is much the same. Where defendant does not file written statement
within time fixed by the Court, the Court shall pronounce judgment against him…..”

2. Balraj Taneja & Anr vs Sunil Madan & Anr on 8 September, 1999
(1999) 8 SCC 396 | Court: Supreme Court of India
Relevant para: 81

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 “81.In Dharam Pal Gupta vs. District Judge, Etah 1982 All Rent Cases 562, the Allahabad
High Court held as under :

"Therefore, reading Order VIII, R.10, C.P.C. along with O.VIII, R.5, C.P.C., it seems that
even though the filing of written statement has been made obligatory and the Court has
now been empowered to pass a judgment on the basis of the plaint on the ground that
no written statement has been filed by the defendant still, the discretion of the Court has
been preserved and despite the non-filing of the written statement the Court may pass any
other order as it may think fit (as laid down in O. VII R.10) or the Court may in its discretion
require any particular fact mentioned in the plaint to be proved as laid down in Order VIII,
R.5 sub-rule (2) C.P.C."

3. Dhanwantrai R. Joshi & Others vs Satish J. Dave & Others on 30 September, 1998 1999
(1) BomCR 97 | Court: Bombay High court

Relevant para: 12

“12. In our view, considering the scheme of Order VIII, Rule 5 or Rule 10, as well as
Order IX, it is apparent that both operate in different fields Order VIII, Rule 5,
specifically provides that if defendant fails to file Written Statement as contemplated
therein, the Court may pronounce judgment on the basis of the facts contained in the
plaint, except as against a person under a disability, or the Court may in its discretion,
require any such fact to be proved. If the judgment is pronounced on the basis of the
facts contained in the plaint, decree is to be drawn in accordance with Order VIII, Rule
5(4). Similarly, if a party from whom written statement is required under Order VIII,
Rule 10, fails to present the same within the time permitted or fixed by the Court, the
Court is entitled to pronounce judgment against such party, or make such order in
relation to the suit as it thinks fit. If the judgment is pronounced, the decree is required
to be drawn up. Such decree pronounced on non filing of written statement cannot be
considered to be an ex-parte decree as contemplated under Order IX, Rule 6. These

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 types of decrees are passed because of failure to file written statement. Further, in a
case where Written Statement is not filed and at the time of hearing, even if the
defendant is present, the Court is entitled to pronounce the judgment and pass decree.
If the defendant is absent and the Written Statement as required is not filed, the Court
is also entitled to pronounce judgment on the basis of the averments made in the plaint.”

4. Bindeshwari Kamkar And Ors. Vs Radha Tiwari and Ors. On 8 May, 1978

AIR 1979 Pat 78 | Court: Patna High Court

Relevant paras: 9 and 11

“9. …...there is another decision of a Bench of this court reported in the case of Smt.
Ramsurat Devi v. Satraji Kuer (AIR 1975 Pat 168). In this case the learned Judge held
that "non-filing of the written statement by the defendant .........would not amount to
admission of all the facts pleaded in the plaint by the plaintiff."

“11. There are some other decisions of other High Courts, which may usefully be
referred to. In the case of Ram Rakhan v. Govind Das (AIR 1945 All 352) the defendant
had not filed a written statement on or before the date fixed for the filing thereof. The
date fixed for framing issues was, however, a later date but at the end of the day fixed
for filing of the written statement, the plaintiff had requested the court to proceed to
decide the suit. The court passed an order on the application that it may be put up on
the next date. On the next date the defendant did not appear and the evidence of the
plaintiff was recorded ex parte and a decree was passed. The defendant filed an
application to set aside the decree. The court rejected the application. Thus an appeal
was filed before the High Court. The learned Judge held that "a defendant is not
compelled to file a written statement unless he is definitely directed to do so by the
court" and he can exercise that discretion at any time before the first hearing or up to
some date which is fixed by the Court. The learned Judges held that the date of
settlement of issues being subsequent, the defendant was not bound to file it at an earlier
date and was entitled to exercise his discretion till the date of framing of issues.”

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 …… in Union of India v. Bhagwan Das (AIR 1976 Delhi 96), on the failure of the
defendant to file a written statement within the time allowed by the court, the court had
pronounced judgment against the defendant. The learned Judge held that Rule 10 of
Order VIII does not apply to a case where the court has not required the defendant
to file the written statement. The learned Judge also held that non-filing of the written
statement does not amount to admission of the allegations contained in the plaint, as
Rule 5 of Order VIII does not apply to such a case.”

5. C.N.Ramappa Gowda vs C.C.Chaqndergowda (D) By Lrs. &… on 23 April, 2012

Court: Supreme Court of India

Relevant para: 6

“6. The defendants-respondents herein thereafter challenged the judgment and decree
before the High Court by filing an appeal bearing RFA No. 597/2004 wherein the plaintiff-
appellant herein submitted that the defendants-respondents have not stated any valid or
justifiable reason for non-filing of the written statement nor took part in the proceedings before
the trial court in spite of service of summons. There was also no prayer incorporated seeking
permission to file the written statement . It was also stated therein that the plaintiff had already
got the preliminary decree of partition executed and came in possession of half share of the
schedule property.

“……this Court which is of great relevance and value wherein it was held as follows:-

“As pointed out earlier, the court has not to act blindly upon the admission of a fact made by
the defendant in his written statement nor should the court proceed to pass judgment blindly
merely because a written statement has not been filed by the defendant traversing the facts set
out by the plaintiff in the plaint filed in the court. In a case, specially where a written statement
has not been filed by the defendant, the court should be a little cautious in proceeding under
Order 8 Rule 10 CPC. Before passing the judgment against the defendant it must see to it that

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even if the facts set out in the plaint are treated to have been admitted, a judgment could
possibly be passed in favour of the plaintiff without requiring him to prove any fact mentioned
in the plaint. It is a matter of the court’s satisfaction and, therefore, only on being satisfied that
there is no fact which need be proved on account of deemed admission, the court can
conveniently pass a judgment against the defendant who has not filed the written statement.
But if the plaint itself indicates that there are disputed questions of fact involved in the case
regarding which two different versions are set out in the plaint itself, it would not be safe for
the court to pass a judgment without requiring the plaintiff to prove the facts so as to settle the
factual controversy. Such a case would be covered by the expression “the court may, in its
discretion, require any such fact to be proved” used in sub-rule (2) of Rule 5 of Order 8, or the
expression “may make such order in relation to the suit as it thinks fit” used in Rule 10 of
Order 8”.”

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 CONCLUSION

I had started my internship period from 4th of October, 2023. I got the opportunity to learn and
expand my knowledge in a wide variety of laws and legal topics. I was guided and taught new
things by the experts whenever the help was needed.

During this period of one month, I learned to draft various legal documents like affidavits, reply
to notices, drafting legal notices, application for condonation of delay, legal applications as was
required by the facts and specifics of each legal matter.

I also was allotted research work related to Insolvency and Bankruptcy Code, CSR, GST,
Company law, Winding up of Companies, Inherent powers of the courts, Companies (court) rules
etc.

In this period I learned the importance of completing the given work within the given deadlines
and not drag the work to further days. I got to witness court procedures and filing documents at
NCLT as well.

Lastly, I am very much obliged to each and every one of the associates and partners for always
being there to help with my queries and for their constant guidance. They made this internship
period a very knowledgeable and a fruitful one.

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 REFERENCES

1. SCC online: www.scconline.com

2. Manupatra: www.manupatra.com
3. Case Mine: www.casemine.com
4. iPleaders: ipleaders.in
5. Vantageasia.com
6. Companies Act,2013 Bare act
7. Gstcouncil.gov.in
8. www.csr.gov.in
9. www.cleartax.in
10. Insolvency and Bankruptcy Code, 2016 Bare Act
11. www.ibclaw.in
12. www.ibbi.gov.in
13. www.ibc.taxmann.in
14. Civil Procedures Code, 1908 Bare Act
15. www.mondaq.com
16. www.barandbench.com
17. www.legalserviceindia.com

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