IN THE COURT OF SH.
GURANG SHARMA, JUDICIAL MAGISTRATE 1 st CLASS,
                              FARIDABAD
   IN RE:                                                       NACT/2368/2017
            M/S B.N. Fibrotech          VERSUS             Rajesh Aggarwal
   Reply to application U/S 91 of Cr.P.C. R/W Section U/S 65B of Indian Evidence
   Act, 1872 on the behalf of the accused for giving the direction to the ETO-
   cum-Assessing Authority, Ward no-5, Faridabad west GST Deptt. for
   furnishing the certificate U/S 65B of Indian Evidence Act, 1872
   MOST RESPECTFULLY SHOWETH,
1. That the present application is not maintainable in the present form.
2. That the present application is filed by the accused for giving the direction to
   the ETO-cum-Assessing Authority for furnishing the certificates U/s 65B of
   Indian Evidence Act, 1872, whereas no witness can be pressurized to submit
   the things as per the wishes of applicant/accused. The concerned witness
   has deposed before the Hon’ble as per the facts and record. As per law force
   or pressure cannot be imposed upon a person/witness to tender the said
   certificates or any documents against her wishes, in case the concern has
   already deposed accordingly. Hence, deserves to be dismissed on this score
   only.
3. That the accused has filed the present application just to linger on the
   proceedings at this later stage of arguments and also in order to fill up the
   lacuna of his defence and contents. Hence, deserves to be dismissed.
4. That the said witness of Assessing Authority cum ETO has deposed his
   version along with documents in presence of applicant/accused as well as
   the counsel of applicant/accused, at that stage none from the side
   applicant/accused has raised any objection qua production of said
   documents or sought any certificates under section 65 B of the Indian
   Evidence Act, 1872. Hence deserves to be dismissed.
   REPLY PARAWISE:
  1. The contents as averred in paragraph no.1 of the application are true and
     correct.
  2. The contents as averred in paragraph no.2 of the application is correct to
     the extent that defence witness Arun Kumar was examined on 26 th
     October, 2022 and the witness has deposed as according to the wishes of
   defence and records present with him. The detailed reply is given in
   preliminary objections.
3. That the contents as averred in paragraph no.3 of the application are
   wrong, false and incorrect. Moreover, it is the applicant/accused who
   availed umpteen opportunities to prove himself as innocent person for
   which he examined the witness as according to him. Now, in repeated
   manner no more opportunity can be granted to the applicant to fill up the
   lacuna and to linger the matter in question. The detailed reply is given in
   preliminary objections.
4. The content as averred in paragraph no.4 of the application is legal.
   Further, the present application of the applicant/accused is an abuse of
   law. The detailed reply is given in preliminary objections.
REPLY TO PRAYER PARA:
   That prayer clause is wrong and denied and is refuted its entirety for not
having falling within the actual domain of Legal cannon of Law as per
submission aforesaid in detail by way of preliminary objections, as well as
reply on Merits and as such no application Under Section 91 of CR.P.C. R/W
Section U/S 65B is made out legitimate.
   It is therefore, respectfully prayed that the application of the complainant
may kindly be dismissed with heavy exemplary costs throughout.
Dated: 29th November, 2022                         Answering Respondent
                                   Through
                        Kunwar Jai Prakash Bhati
                          (Advocate & Associates)