w w w . L a w y e r S e r v i c e s . i n



M/s. S.P.P. Foods Products Pvt. Ltd. v/s M/s. Hannu Marketing


Company & Directors' Information:- U FOODS (INDIA) PRIVATE LIMITED [Active] CIN = U15122HR2014PTC052466

Company & Directors' Information:- K K R PRODUCTS AND MARKETING PRIVATE LIMITED [Active] CIN = U51211KL2003PTC016105

Company & Directors' Information:- N V MARKETING PRIVATE LIMITED [Active] CIN = U74899DL1994PTC057480

Company & Directors' Information:- L. C. FOODS LIMITED [Active] CIN = U15311UP2003PLC027779

Company & Directors' Information:- G R M FOODS PRIVATE LIMITED [Active] CIN = U51909DL2013PTC258760

Company & Directors' Information:- M S FOODS PRIVATE LIMITED [Active] CIN = U15311PB1998PTC021352

Company & Directors' Information:- L V P FOODS PRIVATE LIMITED [Active] CIN = U45200DL2006PTC156229

Company & Directors' Information:- P P PRODUCTS PVT LTD [Active] CIN = U32305WB1991PTC051091

Company & Directors' Information:- E K FOODS PRIVATE LIMITED [Active] CIN = U15400KL2010PTC026631

Company & Directors' Information:- A M MARKETING PRIVATE LIMITED [Active] CIN = U51109WB1982PTC035266

Company & Directors' Information:- K K PRODUCTS LIMITED [Active] CIN = U31300DL1991PLC045521

Company & Directors' Information:- H C S FOODS LIMITED [Active] CIN = U15143PB1994PLC014898

Company & Directors' Information:- K B PRODUCTS PRIVATE LIMITED [Active] CIN = U51909MH2007PTC169627

Company & Directors' Information:- R AND A FOODS PRIVATE LIMITED [Active] CIN = U85199MH2002PTC135701

Company & Directors' Information:- J V S FOODS PRIVATE LIMITED [Active] CIN = U63023RJ1995PTC010336

Company & Directors' Information:- D R FOODS LIMITED [Active] CIN = U15311HR1989PLC030548

Company & Directors' Information:- N T MARKETING PVT LTD [Active] CIN = U63090WB1987PTC042708

Company & Directors' Information:- M K MARKETING PVT LTD [Active] CIN = U51109WB1994PTC062726

Company & Directors' Information:- A N V FOODS PRIVATE LIMITED [Active] CIN = U15132PB2003PTC025702

Company & Directors' Information:- M L J FOODS PRIVATE LIMITED [Strike Off] CIN = U01122RJ1999PTC015684

Company & Directors' Information:- B P MARKETING LIMITED [Amalgamated] CIN = U51909DL1989PLC035247

Company & Directors' Information:- D S S I FOODS PRIVATE LIMITED [Active] CIN = U15492DL2004PTC130556

Company & Directors' Information:- HANNU MARKETING PRIVATE LIMITED [Active] CIN = U74300DL1998PTC095126

Company & Directors' Information:- K K K MARKETING PRIVATE LIMITED [Active] CIN = U51909WB2003PTC096148

Company & Directors' Information:- L. R. D FOODS PRIVATE LIMITED [Active] CIN = U51220DL2008PTC184112

Company & Directors' Information:- M U S MARKETING PRIVATE LIMITED [Active] CIN = U51109CH1999PTC023223

Company & Directors' Information:- P. B. S. FOODS PRIVATE LIMITED [Active] CIN = U15118HR2005PTC035835

Company & Directors' Information:- M L R FOODS PRIVATE LIMITED [Active] CIN = U74999DL2004PTC130831

Company & Directors' Information:- K G PRODUCTS PRIVATE LIMITED [Active] CIN = U51909PB2007PTC031201

Company & Directors' Information:- B S S MARKETING PVT LTD [Strike Off] CIN = U27109WB1988PTC045131

Company & Directors' Information:- R A B MARKETING PRIVATE LIMITED [Active] CIN = U74899DL1989PTC038060

Company & Directors' Information:- M V J FOODS INDIA PRIVATE LIMITED [Active] CIN = U15499KL1989PTC005512

Company & Directors' Information:- D P R FOODS PRIVATE LIMITED [Active] CIN = U74899DL2004PTC125332

Company & Directors' Information:- G L FOODS PRIVATE LIMITED [Active] CIN = U15312UP2008PTC034835

Company & Directors' Information:- G A FOODS(INDIA) PRIVATE LIMITED [Active] CIN = U01134MH2002PTC135834

Company & Directors' Information:- S S P PRODUCTS PRIVATE LIMITED [Active] CIN = U22110WB1974PTC210201

Company & Directors' Information:- I. R. MARKETING PRIVATE LIMITED [Amalgamated] CIN = U51396WB1989PTC047169

Company & Directors' Information:- K P G MARKETING PRIVATE LIMITED [Strike Off] CIN = U28996DL2008PTC177262

Company & Directors' Information:- N P FOODS LIMITED [Under Liquidation] CIN = U15412KA1980PLC003754

Company & Directors' Information:- S P A MARKETING PRIVATE LIMITED [Active] CIN = U51497KA1996PTC020090

Company & Directors' Information:- D P FOODS PRIVATE LIMITED [Active] CIN = U15496UP1997PTC022804

Company & Directors' Information:- G J FOODS PRIVATE LIMITED [Strike Off] CIN = U74899DL1997PTC087850

Company & Directors' Information:- M L B PRODUCTS PRIVATE LIMITED [Active] CIN = U74899DL1990PTC040990

Company & Directors' Information:- B H MARKETING PRIVATE LIMITED [Active] CIN = U74899DL1993PTC051539

Company & Directors' Information:- D D MARKETING PRIVATE LIMITED [Active] CIN = U74899DL1988PTC032775

Company & Directors' Information:- R A FOODS PRIVATE LIMITED [Strike Off] CIN = U52209TN2012PTC084881

Company & Directors' Information:- M M PRODUCTS LIMITED [Strike Off] CIN = U28994DL1992PLC050955

Company & Directors' Information:- P & N FOODS PRIVATE LIMITED [Not available for efiling] CIN = U15400KA1984PTC005803

Company & Directors' Information:- D S MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909WB2008PTC126302

Company & Directors' Information:- S C P FOODS PRIVATE LIMITED [Active] CIN = U15319WB2005PTC102405

Company & Directors' Information:- K S P FOODS PRIVATE LIMITED [Active] CIN = U74899DL2000PTC108818

Company & Directors' Information:- K. M. M. FOODS PRIVATE LIMITED [Active] CIN = U15410GJ2007PTC050576

Company & Directors' Information:- P. B. MARKETING INDIA PRIVATE LIMITED [Active] CIN = U50400AS2010PTC009884

Company & Directors' Information:- M P K PRODUCTS PVT LTD [Active] CIN = U26919AS1994PTC004183

Company & Directors' Information:- P. V. T( MARKETING) PVT. LTD. [Active] CIN = U51909WB1987PTC043159

Company & Directors' Information:- G K PRODUCTS PRIVATE LIMITED [Active] CIN = U74899DL1991PTC043260

Company & Directors' Information:- M. C. MARKETING PRIVATE LIMITED [Active] CIN = U51909OR2006PTC009057

Company & Directors' Information:- V L MARKETING PRIVATE LIMITED [Strike Off] CIN = U51109MH2011PTC217172

Company & Directors' Information:- N R PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U51109AS1998PTC005561

Company & Directors' Information:- R C FOODS INDIA PRIVATE LIMITED [Active] CIN = U01112MH2009PTC195211

Company & Directors' Information:- D M FOODS PRIVATE LIMITED [Active] CIN = U15432DL1997PTC090654

Company & Directors' Information:- C L PRODUCTS INDIA LIMITED [Active] CIN = U51909DL2002PLC116975

Company & Directors' Information:- M H FOODS PRIVATE LIMITED [Active] CIN = U15134MH2002PTC134855

Company & Directors' Information:- K. S. A. PRODUCTS PRIVATE LIMITED [Active] CIN = U51220PB2014PTC039023

Company & Directors' Information:- L R FOODS PRIVATE LIMITED [Active] CIN = U15412DL1997PTC090433

Company & Directors' Information:- D R A FOODS PRIVATE LIMITED [Active] CIN = U15201DL1998PTC092895

Company & Directors' Information:- L R MARKETING PRIVATE LIMITED [Active] CIN = U34300PB1996PTC017535

Company & Directors' Information:- P L MARKETING PRIVATE LIMITED [Active] CIN = U51395OR1999PTC005717

Company & Directors' Information:- K S MARKETING PVT LTD [Active] CIN = U25199WB1994PTC061970

Company & Directors' Information:- S K FOODS PRIVATE LIMITED [Strike Off] CIN = U74999DL2015PTC277837

Company & Directors' Information:- K L M FOODS PRIVATE LIMITED [Active] CIN = U15339DL2004PTC123823

Company & Directors' Information:- K D S FOODS PRIVATE LIMITED [Active] CIN = U15312PB1996PTC017939

Company & Directors' Information:- D. R. PRODUCTS PRIVATE LIMITED [Active] CIN = U52320DL2011PTC213508

Company & Directors' Information:- A K R FOODS PRIVATE LIMITED [Amalgamated] CIN = U15135TZ1999PTC009061

Company & Directors' Information:- R. P. INDIA FOODS PRIVATE LIMITED [Active] CIN = U74899DL1996PTC077576

Company & Directors' Information:- I E MARKETING PRIVATE LIMITED [Active] CIN = U74899DL1991PTC045010

Company & Directors' Information:- R S PRODUCTS PRIVATE LIMITED [Active] CIN = U74899DL1989PTC036603

Company & Directors' Information:- R R PRODUCTS PRIVATE LIMITED [Active] CIN = U24249HR1999PTC034291

Company & Directors' Information:- I G PRODUCTS PRIVATE LIMITED [Active] CIN = U74999WB2012PTC183503

Company & Directors' Information:- V T FOODS PRIVATE LIMITED [Active] CIN = U15134GJ2003PTC042638

Company & Directors' Information:- M K R FOODS PRIVATE LIMITED [Active] CIN = U55100MH2005PTC154030

Company & Directors' Information:- I. J. MARKETING PRIVATE LIMITED [Active] CIN = U74900UP2009PTC037071

Company & Directors' Information:- C R FOODS (INDIA) PVT LTD [Active] CIN = U74899DL1987PTC029749

Company & Directors' Information:- D N MARKETING PVT LTD [Amalgamated] CIN = U74899DL1994PTC060460

Company & Directors' Information:- K G MARKETING PRIVATE LIMITED [Active] CIN = U51900MH1999PTC123253

Company & Directors' Information:- S. G. MARKETING PRIVATE LIMITED [Active] CIN = U51909DL1981PTC012710

Company & Directors' Information:- R L FOODS PRIVATE LIMITED [Strike Off] CIN = U15201DL2005PTC133402

Company & Directors' Information:- S S V MARKETING PRIVATE LIMITED [Active] CIN = U51909MH2005PTC154436

Company & Directors' Information:- J V MARKETING PVT LTD [Strike Off] CIN = U51491WB1987PTC041819

Company & Directors' Information:- A & A FOODS PRIVATE LIMITED [Converted to LLP] CIN = U24231TN1992PTC022027

Company & Directors' Information:- N B MARKETING PRIVATE LIMITED [Active] CIN = U74899DL1989PTC035474

Company & Directors' Information:- J S R PRODUCTS PRIVATE LIMITED [Active] CIN = U31908DL2007PTC170841

Company & Directors' Information:- C F C PRODUCTS PRIVATE LIMITED [Active] CIN = U28129DL1998PTC095531

Company & Directors' Information:- D F I FOODS PRIVATE LIMITED [Strike Off] CIN = U51311MP2000PTC013984

Company & Directors' Information:- K R MARKETING PRIVATE LIMITED [Strike Off] CIN = U74899DL1991PTC046764

Company & Directors' Information:- K O MARKETING COMPANY PRIVATE LIMITED [Strike Off] CIN = U74899DL2001PTC109132

Company & Directors' Information:- D P MARKETING PRIVATE LIMITED [Strike Off] CIN = U45203WB2005PTC103219

Company & Directors' Information:- U N FOODS PRIVATE LIMITED [Strike Off] CIN = U15139RJ2008PTC026953

Company & Directors' Information:- G R FOODS PRIVATE LIMITED [Active] CIN = U55100MH2005PTC157356

Company & Directors' Information:- S M & N MARKETING CO. PRIVATE LIMITED [Strike Off] CIN = U51101DL2007PTC167830

Company & Directors' Information:- V D MARKETING PRIVATE LIMITED [Active] CIN = U51503DL1996PTC083197

Company & Directors' Information:- N R S FOODS PRIVATE LIMITED [Active] CIN = U15316RJ2001PTC017167

Company & Directors' Information:- M S PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U74899DL1993PTC055125

Company & Directors' Information:- B R PRODUCTS PRIVATE LIMITED [Active] CIN = U31909DL1999PTC100727

Company & Directors' Information:- M S G FOODS PRIVATE LIMITED [Dormant under section 455] CIN = U15432KL1996PTC010870

Company & Directors' Information:- S P B PRODUCTS LIMITED [Active] CIN = U51909DL1996PLC082631

Company & Directors' Information:- P K FOODS PVT LTD [Active] CIN = U74899DL1981PTC013374

Company & Directors' Information:- P M MARKETING PRIVATE LIMITED [Active] CIN = U51909MH2002PTC134725

Company & Directors' Information:- C & I MARKETING PRIVATE LIMITED [Active] CIN = U74996DL2007PTC159713

Company & Directors' Information:- G K D PRODUCTS PRIVATE LIMITED [Active] CIN = U15431WB1998PTC086840

Company & Directors' Information:- R K P MARKETING PRIVATE LIMITED [Active] CIN = U51909DL2005PTC138457

Company & Directors' Information:- M B R PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U17111WB1993PTC060806

Company & Directors' Information:- R AND C FOODS PRIVATE LIMITED [Active] CIN = U55202CH2003PTC025935

Company & Directors' Information:- V G MARKETING PRIVATE LIMITED [Active] CIN = U74899DL1994PTC062848

Company & Directors' Information:- A P M MARKETING (INDIA) PVT LTD [Strike Off] CIN = U52520AP1988PTC008470

Company & Directors' Information:- P D PRODUCTS PRIVATE LIMITED [Active] CIN = U23201DL2000PTC108462

Company & Directors' Information:- K M MARKETING PRIVATE LIMITED [Active] CIN = U51900MH2000PTC126454

Company & Directors' Information:- S K M PRODUCTS PRIVATE LIMITED [Active] CIN = U18101DL1998PTC093415

Company & Directors' Information:- M D MARKETING PRIVATE LIMITED [Active] CIN = U51909DL1998PTC092977

Company & Directors' Information:- H R PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U74899DL1978PTC009183

Company & Directors' Information:- R J M MARKETING PRIVATE LIMITED [Active] CIN = U93000DL2009PTC195950

Company & Directors' Information:- G B S MARKETING PRIVATE LIMITED [Active] CIN = U51909DL2004PTC129996

Company & Directors' Information:- H V MARKETING PVT LTD [Active] CIN = U51219WB1995PTC067385

Company & Directors' Information:- P. L. G. MARKETING LIMITED [Active] CIN = U51109DL2007PLC171349

Company & Directors' Information:- G F MARKETING PRIVATE LIMITED [Active] CIN = U74999WB2011PTC158775

Company & Directors' Information:- A N J MARKETING PRIVATE LIMITED [Active] CIN = U74999MH1987PTC043965

Company & Directors' Information:- N R D MARKETING COMPANY LIMITED [Strike Off] CIN = U93000UP2010PLC042101

Company & Directors' Information:- J A MARKETING PRIVATE LIMITED [Active] CIN = U51900CH2010PTC032123

Company & Directors' Information:- M V MARKETING PRIVATE LIMITED [Strike Off] CIN = U51109DL1992PTC051334

Company & Directors' Information:- V S PRODUCTS PRIVATE LIMITED [Active] CIN = U36900DL2008PTC185445

Company & Directors' Information:- D R S FOODS PRIVATE LIMITED [Active] CIN = U51909UP2020PTC134804

Company & Directors' Information:- K. C. A. MARKETING PRIVATE LIMITED [Active] CIN = U51109CT2007PTC001308

Company & Directors' Information:- H K PRODUCTS LIMITED [Active] CIN = U51900GJ2015PLC085457

Company & Directors' Information:- A D N MARKETING PRIVATE LIMITED [Active] CIN = U51909DL2002PTC115106

Company & Directors' Information:- K L FOODS PRIVATE LIMITED [Active] CIN = U51221DL2014PTC269095

Company & Directors' Information:- B R MARKETING COMPANY PRIVATE LIMITED [Active] CIN = U74899DL1990PTC039041

Company & Directors' Information:- G L M (INDIA) MARKETING LIMITED [Under Process of Striking Off] CIN = U51909AS2010PLC009691

Company & Directors' Information:- S V S MARKETING PRIVATE LIMITED [Strike Off] CIN = U74899DL1988PTC033719

Company & Directors' Information:- S R MARKETING PVT LIMITED [Active] CIN = U51909PB1993PTC013067

Company & Directors' Information:- N S MARKETING PRIVATE LIMITED [Active] CIN = U51909DL1996PTC080739

Company & Directors' Information:- S S MARKETING PVT LTD [Strike Off] CIN = U00284BR1987PTC002572

Company & Directors' Information:- H M FOODS INDIA PRIVATE LIMITED [Active] CIN = U15419DL1996PTC075052

Company & Directors' Information:- D C MARKETING PVT. LTD. [Amalgamated] CIN = U74899DL1994PTC060461

Company & Directors' Information:- A G M MARKETING PRIVATE LIMITED [Strike Off] CIN = U15531WB1998PTC086474

Company & Directors' Information:- T & A FOODS PRIVATE LIMITED [Active] CIN = U15400DL2015PTC288581

Company & Directors' Information:- N P S FOODS PRIVATE LIMITED [Strike Off] CIN = U15411DL1997PTC089943

Company & Directors' Information:- S I B MARKETING PRIVATE LIMITED [Strike Off] CIN = U52190DL2009PTC192589

Company & Directors' Information:- S R K PRODUCTS PRIVATE LIMITED [Active] CIN = U51221KA1989PTC010032

Company & Directors' Information:- G M PRODUCTS PRIVATE LIMITED [Active] CIN = U74899DL1991PTC044687

Company & Directors' Information:- MARKETING INDIA PVT LTD [Active] CIN = U51109AS1988PTC002921

Company & Directors' Information:- V T N PRODUCTS PVT LTD [Active] CIN = U51109WB1996PTC080094

Company & Directors' Information:- P B T MARKETING COMPANY PRIVATE LIMITED [Active] CIN = U74910UP1998PTC023766

Company & Directors' Information:- G S MARKETING PRIVATE LIMITED [Strike Off] CIN = U51211DL1998PTC092801

Company & Directors' Information:- H & H FOODS PRIVATE LIMITED [Strike Off] CIN = U15549TN2014PTC096510

Company & Directors' Information:- R. T. C. MARKETING PRIVATE LIMITED [Strike Off] CIN = U52100WB2010PTC153386

Company & Directors' Information:- A K MARKETING PRIVATE LIMITED [Active] CIN = U15122DL2014PTC273933

Company & Directors' Information:- S S INDIA FOODS PRIVATE LIMITED [Active] CIN = U74899DL1995PTC074907

Company & Directors' Information:- M R MARKETING PVT LTD [Active] CIN = U52322CT1990PTC005743

Company & Directors' Information:- W S T Q PRODUCTS PRIVATE LIMITED [Active] CIN = U31300DL1999PTC102655

Company & Directors' Information:- I S MARKETING PRIVATE LIMITED [Active] CIN = U74899DL1993PTC051686

Company & Directors' Information:- K L MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909MH2005PTC153613

Company & Directors' Information:- G S T PRODUCTS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U31909TN2006PTC059575

Company & Directors' Information:- S B E INDIA MARKETING PRIVATE LIMITED [Active] CIN = U74120UP2015PTC073669

Company & Directors' Information:- S. R. G. FOODS PRIVATE LIMITED [Strike Off] CIN = U15134UP2005PTC031137

Company & Directors' Information:- A N S MARKETING PRIVATE LIMITED [Active] CIN = U51109WB2000PTC090926

Company & Directors' Information:- H P P MARKETING PRIVATE LIMITED [Strike Off] CIN = U74900WB2010PTC145672

Company & Directors' Information:- S M P PRODUCTS PRIVATE LIMITED [Active] CIN = U25200DL2009PTC190965

Company & Directors' Information:- D AND A FOODS PRIVATE LTD [Amalgamated] CIN = U74899DL1985PTC022422

Company & Directors' Information:- G B M MARKETING PRIVATE LIMITED [Strike Off] CIN = U74999DL2009PTC188912

Company & Directors' Information:- H R M FOODS PRIVATE LIMITED [Active] CIN = U15312DL2003PTC121450

Company & Directors' Information:- S N S PRODUCTS PRIVATE LIMITED [Active] CIN = U15490DL2005PTC142749

Company & Directors' Information:- U B PRODUCTS PRIVATE LIMITED [Active] CIN = U51224DL2002PTC116457

Company & Directors' Information:- A AND A PRODUCTS PRIVATE LIMITED [Active] CIN = U21098MP2004PTC017128

Company & Directors' Information:- U & J FOODS PRIVATE LIMITED [Strike Off] CIN = U55101KA2011PTC057395

Company & Directors' Information:- A S S T MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909HR2003PTC035275

Company & Directors' Information:- K J M FOODS PRIVATE LIMITED [Active] CIN = U15499KL2009PTC024915

Company & Directors' Information:- V J PRODUCTS PRIVATE LIMITED [Active] CIN = U36900GJ2011PTC065252

Company & Directors' Information:- Y AND R FOODS AND PRODUCTS PRIVATE LIMITED [Active] CIN = U19129AP2020PTC115022

Company & Directors' Information:- S AND A PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U51311DL1991PTC042938

Company & Directors' Information:- S AND G PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U51909DL1982PTC014843

Company & Directors' Information:- N R MARKETING PRIVATE LIMITED [Strike Off] CIN = U52190PB1988PTC008435

Company & Directors' Information:- A B M FOODS PRIVATE LIMITED [Strike Off] CIN = U15146WB1997PTC084803

Company & Directors' Information:- B P PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U24241WB1999PTC089499

Company & Directors' Information:- D G FOODS PVT LTD [Strike Off] CIN = U15212CH1994PTC014250

Company & Directors' Information:- D AND P PRODUCTS LIMITED [Amalgamated] CIN = U99999MH1951PTC008422

Company & Directors' Information:- F & B MARKETING INDIA PRIVATE LIMITED [Strike Off] CIN = U51229TN2000PTC046176

Company & Directors' Information:- Q-FOODS PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U15122DL2007PTC167137

Company & Directors' Information:- S D H PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U55204KA2006PTC040734

Company & Directors' Information:- R & G FOODS PRIVATE LIMITED [Strike Off] CIN = U52599TN1994PTC027222

Company & Directors' Information:- V K FOODS PRIVATE LIMITED [Strike Off] CIN = U15494TZ1987PTC002066

Company & Directors' Information:- V M PRODUCTS PRIVATE LIMITED [Active] CIN = U24100DL2014PTC266679

Company & Directors' Information:- G & G FOODS LIMITED [Strike Off] CIN = U15139PN2007PLC129397

Company & Directors' Information:- E C A PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U27209TN1987PTC014022

Company & Directors' Information:- N E P D MARKETING PRIVATE LIMITED [Active] CIN = U51109AS2000PTC006141

Company & Directors' Information:- Z FOODS INDIA PRIVATE LIMITED [Strike Off] CIN = U15490CH2012PTC033655

Company & Directors' Information:- D A MARKETING PRIVATE LIMITED [Active] CIN = U51909DL2004PTC123804

Company & Directors' Information:- U A MARKETING PRIVATE LIMITED [Active] CIN = U51909DL2005PTC135447

Company & Directors' Information:- A H M FOODS PRIVATE LIMITED [Active] CIN = U15135DL2003PTC121510

Company & Directors' Information:- J J K FOODS LIMITED [Strike Off] CIN = U15316DL2001PLC113088

Company & Directors' Information:- K A FOODS PVT LTD [Strike Off] CIN = U15412KL1990PTC005615

Company & Directors' Information:- L. B. R. MARKETING LIMITED [Active] CIN = U74120GJ2014PLC080358

Company & Directors' Information:- G L MARKETING PRIVATE LIMITED [Active] CIN = U51909DL2005PTC138765

Company & Directors' Information:- T AND H FOODS PRIVATE LIMITED [Active] CIN = U15549RJ2016PTC056262

Company & Directors' Information:- J T MARKETING PVT LTD [Strike Off] CIN = U01111WB1983PTC036563

Company & Directors' Information:- D S R MARKETING PVT LTD [Strike Off] CIN = U51505WB1990PTC049294

Company & Directors' Information:- G K M MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909KA2007PTC042074

Company & Directors' Information:- K G B FOODS PRIVATE LIMITED [Strike Off] CIN = U15419DL1999PTC101416

Company & Directors' Information:- I S L MARKETING INDIA PRIVATE LIMITED [Strike Off] CIN = U67200TZ2008PTC014172

Company & Directors' Information:- J M B M MARKETING PRIVATE LIMITED [Strike Off] CIN = U74899DL1995PTC065237

Company & Directors' Information:- S A S FOODS PVT LTD [Strike Off] CIN = U15412DL2001PTC111991

Company & Directors' Information:- I L MARKETING PRIVATE LIMITED. [Strike Off] CIN = U51909DL2004PTC126789

Company & Directors' Information:- R & D E-MARKETING INDIA PRIVATE LIMITED [Strike Off] CIN = U74990MH2009FTC195442

Company & Directors' Information:- B G FOODS PRIVATE LIMITED [Strike Off] CIN = U15499PN2000PTC014895

Company & Directors' Information:- B J MARKETING PRIVATE LIMITED [Strike Off] CIN = U21020MH1999PTC122939

Company & Directors' Information:- S K L S MARKETING PRIVATE LIMITED [Active] CIN = U51909MH2003PTC139429

Company & Directors' Information:- F E MARKETING PRIVATE LIMITED [Active] CIN = U01403UP2011PTC043378

Company & Directors' Information:- A S S MARKETING INDIA PRIVATE LIMITED [Strike Off] CIN = U74990TZ2012PTC018310

Company & Directors' Information:- Y. C. L. MARKETING PRIVATE LIMITED [Strike Off] CIN = U74900UP2010PTC041216

Company & Directors' Information:- R M MARKETING PRIVATE LIMITED [Strike Off] CIN = U74999TN2009PTC070928

Company & Directors' Information:- N. D. MARKETING PRIVATE LIMITED [Strike Off] CIN = U52190WB2010PTC156154

Company & Directors' Information:- D. K. MARKETING (INDIA) PRIVATE LIMITED [Strike Off] CIN = U74999WB2011PTC170575

Company & Directors' Information:- J B M MARKETING (INDIA) PRIVATE LIMITED [Strike Off] CIN = U52590CT2010PTC021762

Company & Directors' Information:- R K G MARKETING CO PRIVATE LIMITED [Strike Off] CIN = U51909DL2002PTC116371

Company & Directors' Information:- D S A MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909DL2004PTC124153

Company & Directors' Information:- M L S MARKETING PRIVATE LIMITED [Active] CIN = U51909DL2006PTC145086

Company & Directors' Information:- A AND K MARKETING PRIVATE LIMITED [Active] CIN = U32109DL2002PTC117692

Company & Directors' Information:- B M I MARKETING INDIA PRIVATE LIMITED [Strike Off] CIN = U52100DL2008PTC172658

Company & Directors' Information:- G N G FOODS PRIVATE LIMITED [Active] CIN = U15400MP2011PTC025335

Company & Directors' Information:- G AND G MARKETING PRIVATE LIMITED [Strike Off] CIN = U24295KA1996PTC020717

Company & Directors' Information:- A Z MARKETING PRIVATE LIMITED [Strike Off] CIN = U51397KA1996PTC020141

Company & Directors' Information:- K B J FOODS (INDIA) PVT LTD [Strike Off] CIN = U15400DL1984PTC017830

Company & Directors' Information:- K E FOODS PRIVATE LIMITED [Strike Off] CIN = U51109PB1999PTC023095

Company & Directors' Information:- T S FOODS PRIVATE LIMITED [Strike Off] CIN = U51109UP1989PTC011321

Company & Directors' Information:- G S PRODUCTS LIMITED [Strike Off] CIN = U25191UP1989PLC010483

Company & Directors' Information:- S A MARKETING PRIVATE LIMITED [Strike Off] CIN = U74999DL1995PTC070950

Company & Directors' Information:- E A W MARKETING INDIA PRIVATE LIMITED [Strike Off] CIN = U74999DL1998PTC094164

Company & Directors' Information:- J AND M MARKETING INDIA PRIVATE LIMITED [Strike Off] CIN = U52100DL1998PTC094343

Company & Directors' Information:- V I P FOODS PVT LTD [Strike Off] CIN = U99999MH1982PTC028928

Company & Directors' Information:- K P MARKETING PRIVATE LIMITED [Strike Off] CIN = U21000MH1999PTC122938

Company & Directors' Information:- S L S INDIA MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909TZ2007PTC013867

Company & Directors' Information:- A AND A MARKETING P. LTD. [Strike Off] CIN = U52520TG1988PTC008512

Company & Directors' Information:- C. L. MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909JK2007PTC002784

Company & Directors' Information:- A V MARKETING PVT LTD [Strike Off] CIN = U51109DL1981PTC011342

Company & Directors' Information:- C AND H MARKETING INDIA PRIVATE LIMITED [Strike Off] CIN = U74900DL1998PTC094914

Company & Directors' Information:- G. FOODS (INDIA) PVT. LTD. [Strike Off] CIN = U15419HR1998PTC033987

Company & Directors' Information:- M D A MARKETING PRIVATE LIMITED [Strike Off] CIN = U51109AS2005PTC007944

Company & Directors' Information:- C G S MARKETING PRIVATE LIMITED [Active] CIN = U74899DL1991PTC045663

Company & Directors' Information:- B S FOODS PVT LTD [Active] CIN = U15499TG1984PTC005060

Company & Directors' Information:- S H MARKETING PRIVATE LIMITED [Strike Off] CIN = U74900PB2011PTC034844

Company & Directors' Information:- C R J FOODS PRIVATE LIMITED [Strike Off] CIN = U74120UP2014PTC064576

Company & Directors' Information:- A K S MARKETING PRIVATE LIMITED [Strike Off] CIN = U51431CH1998PTC021761

Company & Directors' Information:- T L S MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909DL2010PTC198282

Company & Directors' Information:- S 2 S MARKETING PRIVATE LIMITED [Strike Off] CIN = U52590DL2010PTC203874

Company & Directors' Information:- H. C. M. MARKETING PRIVATE LIMITED [Active] CIN = U51109MP2010PTC024907

Company & Directors' Information:- S I P MARKETING PRIVATE LIMITED [Active] CIN = U74999WB2010PTC140613

Company & Directors' Information:- P M FOODS PRIVATE LIMITED [Strike Off] CIN = U15419DL2003PTC119878

Company & Directors' Information:- K M N MARKETING PRIVATE LIMITED [Strike Off] CIN = U51109WB2001PTC093161

Company & Directors' Information:- J C FOODS PRIVATE LIMITED [Strike Off] CIN = U15311CH2000PTC023914

Company & Directors' Information:- S B MARKETING PRIVATE LIMITED [Under Process of Striking Off] CIN = U51909DL1997PTC088053

Company & Directors' Information:- P J MARKETING PRIVATE LIMITED [Strike Off] CIN = U51311MH2001PTC132054

Company & Directors' Information:- U & T MARKETING PRIVATE LIMITED [Strike Off] CIN = U51109WB2007PTC120865

Company & Directors' Information:- G. R. C. MARKETING PRIVATE LIMITED [Strike Off] CIN = U52100WB2010PTC143780

Company & Directors' Information:- A R J C MARKETING PRIVATE LIMITED [Active] CIN = U52599WB2005PTC101571

Company & Directors' Information:- A TO Z MARKETING PVT. LTD. [Strike Off] CIN = U51909WB1993PTC058137

Company & Directors' Information:- T M B MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909WB2011PTC156602

Company & Directors' Information:- J T M MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909WB2011PTC162528

Company & Directors' Information:- H AND H MARKETING PRIVATE LIMITED [Strike Off] CIN = U74999CT2010PTC021955

Company & Directors' Information:- G I V MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909DL2004PTC128737

Company & Directors' Information:- V P S FOODS PRIVATE LIMITED [Active] CIN = U15136DL2004PTC127000

Company & Directors' Information:- L M FOODS PVT LTD [Strike Off] CIN = U15495OR1994PTC003590

Company & Directors' Information:- M P MARKETING PRIVATE LIMITED [Strike Off] CIN = U74899DL1991PTC044263

Company & Directors' Information:- M M FOODS PVT LTD [Strike Off] CIN = U51909MH1978PTC019278

Company & Directors' Information:- A B MARKETING PRIVATE LIMITED [Strike Off] CIN = U51311CH1991PTC011568

Company & Directors' Information:- A R K PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U24231UP1978PTC004606

Company & Directors' Information:- U-V MARKETING PRIVATE LIMITED [Strike Off] CIN = U51219TN1999PTC042820

Company & Directors' Information:- K B C MARKETING COMPANY PVT LTD [Strike Off] CIN = U00091BR1990PTC003755

Company & Directors' Information:- S P K MARKETING PVT LTD [Strike Off] CIN = U51909HR1993PTC031944

Company & Directors' Information:- A R J FOODS PRIVATE LIMITED [Active] CIN = U15316KL2003PTC016731

Company & Directors' Information:- S. M. PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U17299DL1966PTC004634

Company & Directors' Information:- M C B MARKETING PRIVATE LIMITED [Strike Off] CIN = U74992UP2000PTC025667

Company & Directors' Information:- I M S MARKETING PRIVATE LIMITED [Strike Off] CIN = U24230MH1995PTC089055

Company & Directors' Information:- R & L MARKETING PRIVATE LIMITED [Strike Off] CIN = U74900PB2012PTC035826

Company & Directors' Information:- G S P MARKETING PRIVATE LIMITED [Strike Off] CIN = U74900PB2012PTC036210

Company & Directors' Information:- M H K MARKETING PRIVATE LIMITED [Strike Off] CIN = U74900PB2012PTC036907

Company & Directors' Information:- D C FOODS INDIA PRIVATE LIMITED [Active] CIN = U55101TN2012PTC088748

Company & Directors' Information:- J S V A MARKETING PRIVATE LIMITED [Strike Off] CIN = U74900TN2013PTC093659

Company & Directors' Information:- A N P MARKETING PRIVATE LIMITED [Strike Off] CIN = U15205TN2015PTC100896

Company & Directors' Information:- T R S FOODS PRIVATE LIMITED [Strike Off] CIN = U15490TN2012PTC086629

Company & Directors' Information:- S AND S MARKETING PRIVATE LIMITED [Active] CIN = U74999RJ2016PTC055238

Company & Directors' Information:- K M K FOODS PRIVATE LIMITED [Strike Off] CIN = U15421MH2012PTC225876

Company & Directors' Information:- B S M P MARKETING PRIVATE LIMITED [Strike Off] CIN = U51109MH2009PTC191253

Company & Directors' Information:- M N MARKETING PRIVATE LIMITED [Strike Off] CIN = U51109MH2010PTC205052

Company & Directors' Information:- M Y S S MARKETING PRIVATE LIMITED [Strike Off] CIN = U51391MH2004PTC150328

Company & Directors' Information:- C R MARKETING PRIVATE LIMITED [Strike Off] CIN = U74900MH2012PTC230670

Company & Directors' Information:- A B N S MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909MH2001PTC133140

Company & Directors' Information:- R C M S MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909MH2003PTC142202

Company & Directors' Information:- G R D MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909MH2003PTC142500

Company & Directors' Information:- F K MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909MH2005PTC158489

Company & Directors' Information:- R. M. R. PRODUCTS PRIVATE LIMITED [Active] CIN = U74999MH2017PTC298120

Company & Directors' Information:- B N FOODS PRIVATE LIMITED [Strike Off] CIN = U15122TG2010PTC069791

Company & Directors' Information:- C N FOODS PRIVATE LIMITED [Strike Off] CIN = U15122TG2010PTC069794

Company & Directors' Information:- I D S MARKETING PRIVATE LIMITED [Strike Off] CIN = U74999UR2013PTC000851

Company & Directors' Information:- P & P FOODS PRIVATE LIMITED [Strike Off] CIN = U15490TG2011PTC076070

Company & Directors' Information:- G. V. FOODS PRIVATE LIMITED [Strike Off] CIN = U55204UP2012PTC049459

Company & Directors' Information:- K V N MARKETING PRIVATE LIMITED [Strike Off] CIN = U52390TG2012PTC084080

Company & Directors' Information:- D A V E MARKETING PRIVATE LIMITED [Strike Off] CIN = U45201UP2005PTC030381

Company & Directors' Information:- S L C MARKETING PRIVATE LIMITED [Strike Off] CIN = U74900UP2010PTC040075

Company & Directors' Information:- R AND Y MARKETING PRIVATE LIMITED [Strike Off] CIN = U74999UP2003PTC027826

Company & Directors' Information:- J D MARKETING PVT LTD [Active] CIN = U51397WB1984PTC037845

Company & Directors' Information:- G. & C. MARKETING PVT. LTD. [Strike Off] CIN = U22190WB1991PTC052768

Company & Directors' Information:- N K MARKETING PRIVATE LIMITED [Active] CIN = U51109JH2002PTC012163

Company & Directors' Information:- A R G MARKETING PVT LTD [Active] CIN = U67190CH2006PTC030302

Company & Directors' Information:- M K J FOODS PRIVATE LIMITED [Active] CIN = U55101DL2010PTC204782

Company & Directors' Information:- B A FOODS PRIVATE LIMITED [Strike Off] CIN = U55209DL2012PTC234793

Company & Directors' Information:- M H V MARKETING PRIVATE LIMITED [Strike Off] CIN = U74300DL1995PTC068367

Company & Directors' Information:- G M MARKETING PRIVATE LIMITED [Active] CIN = U74899DL1988PTC033512

Company & Directors' Information:- G B F FOODS PRIVATE LIMITED [Active] CIN = U15549DL2011PTC228024

Company & Directors' Information:- M D N MARKETING PRIVATE LIMITED [Active] CIN = U51397DL2008PTC183463

Company & Directors' Information:- M C I MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909DL1998PTC094846

Company & Directors' Information:- P A MARKETING PRIVATE LIMITED [Active] CIN = U51909DL2001PTC113236

Company & Directors' Information:- A K V MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909DL2002PTC115956

Company & Directors' Information:- M AND N MARKETING PRIVATE LIMITED [Active] CIN = U51909DL2004PTC124640

Company & Directors' Information:- F S I MARKETING PRIVATE LIMITED [Active] CIN = U51909DL2005PTC138015

Company & Directors' Information:- H P MARKETING PRIVATE LIMITED [Active] CIN = U51909DL2005PTC142661

Company & Directors' Information:- P & Q PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U51909DL2014PTC269162

Company & Directors' Information:- N H MARKETING PRIVATE LIMITED [Strike Off] CIN = U74999DL2004PTC125587

Company & Directors' Information:- M D Y MARKETING PRIVATE LIMITED [Strike Off] CIN = U74999DL2013PTC254138

Company & Directors' Information:- H Y L MARKETING PRIVATE LIMITED [Strike Off] CIN = U74999DL2015PTC280436

Company & Directors' Information:- V C I MARKETING PRIVATE LIMITED [Strike Off] CIN = U72100DL2001PTC111985

Company & Directors' Information:- D. T. FOODS PRIVATE LIMITED [Strike Off] CIN = U15122DL2007PTC158387

Company & Directors' Information:- J N FOODS PRIVATE LIMITED [Active] CIN = U15122DL2007PTC159317

Company & Directors' Information:- B M M FOODS PRIVATE LIMITED [Strike Off] CIN = U15122DL2011PTC222779

Company & Directors' Information:- F R FOODS PRIVATE LIMITED [Strike Off] CIN = U15200DL2008PTC185323

Company & Directors' Information:- D K C FOODS PRIVATE LIMITED [Strike Off] CIN = U15209DL2005PTC136853

Company & Directors' Information:- D B FOODS PRIVATE LIMITED [Strike Off] CIN = U15411DL2005PTC141165

Company & Directors' Information:- V N FOODS PRIVATE LIMITED [Strike Off] CIN = U15419DL2000PTC107109

Company & Directors' Information:- D R V FOODS PRIVATE LIMITED [Strike Off] CIN = U15433DL2008PTC172171

Company & Directors' Information:- G P R MARKETING PRIVATE LIMITED [Active] CIN = U51102DL2004PTC130101

Company & Directors' Information:- N & C FOODS PRIVATE LIMITED [Strike Off] CIN = U51109DL2008PTC178887

Company & Directors' Information:- D. R. V. MARKETING PRIVATE LIMITED [Strike Off] CIN = U51109DL2009PTC188124

Company & Directors' Information:- K G P FOODS PRIVATE LIMITED [Strike Off] CIN = U51229DL2004PTC128447

Company & Directors' Information:- T J MARKETING PRIVATE LIMITED [Active] CIN = U74899DL2000PTC108320

Company & Directors' Information:- C TO C MARKETING PRIVATE LIMITED [Active] CIN = U74900DL2009PTC193733

Company & Directors' Information:- G F S MARKETING PRIVATE LIMITED [Active] CIN = U74900DL2016PTC292511

Company & Directors' Information:- A M A MARKETING PRIVATE LIMITED [Strike Off] CIN = U52100DL2009PTC194108

Company & Directors' Information:- C. P. MARKETING PRIVATE LIMITED [Active] CIN = U52300DL2011PTC218792

Company & Directors' Information:- S V R MARKETING PRIVATE LIMITED [Strike Off] CIN = U52392DL2002PTC115043

Company & Directors' Information:- S R J MARKETING PRIVATE LIMITED [Strike Off] CIN = U52590DL2010PTC210284

Company & Directors' Information:- G P V FOODS PRIVATE LIMITED [Strike Off] CIN = U01300MP2009PTC022411

Company & Directors' Information:- I S M FOODS PRIVATE LIMITED [Strike Off] CIN = U15400MP2010PTC024972

Company & Directors' Information:- S. B. F. MARKETING PRIVATE LIMITED [Strike Off] CIN = U52590MP2009PTC022516

Company & Directors' Information:- A T P MARKETING PRIVATE LIMITED [Strike Off] CIN = U52590MP2009PTC022568

Company & Directors' Information:- U C MARKETING PRIVATE LIMITED [Strike Off] CIN = U52590MP2010PTC024314

Company & Directors' Information:- E 4 MARKETING PRIVATE LIMITED [Active] CIN = U74140HR2014PTC053361

Company & Directors' Information:- S N G MARKETING PRIVATE LIMITED [Strike Off] CIN = U51900HR2011PTC042607

Company & Directors' Information:- R Z MARKETING PRIVATE LIMITED [Under Process of Striking Off] CIN = U51310KA2011PTC057197

Company & Directors' Information:- I G C T MARKETING PRIVATE LIMITED [Strike Off] CIN = U51434KA2005PTC037544

Company & Directors' Information:- P 3 MARKETING PRIVATE LIMITED [Strike Off] CIN = U52322KA2009PTC051199

Company & Directors' Information:- V C MARKETING PRIVATE LIMITED [Strike Off] CIN = U51100GJ2005PTC046994

Company & Directors' Information:- M & T MARKETING PRIVATE LIMITED [Strike Off] CIN = U74140GJ2012PTC068872

Company & Directors' Information:- A K P MARKETING PRIVATE LIMITED [Strike Off] CIN = U52330KL2009PTC025209

Company & Directors' Information:- C A S MARKETING PRIVATE LIMITED [Strike Off] CIN = U51109UP1995PTC019069

Company & Directors' Information:- V & A FOODS PRIVATE LIMITED [Active] CIN = U15549UP2016PTC084319

Company & Directors' Information:- A B S MARKETING PVT. LTD. [Strike Off] CIN = U74140WB1991PTC053474

Company & Directors' Information:- P U MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909DL2003PTC119296

Company & Directors' Information:- P A MARKETING LIMITED [Strike Off] CIN = U74999GJ1996PLC031187

Company & Directors' Information:- R K MARKETING PVT LTD [Strike Off] CIN = U52190PB1984PTC005752

Company & Directors' Information:- A S MARKETING PRIVATE LIMITED [Strike Off] CIN = U74140WB1998PTC087438

Company & Directors' Information:- H T PRODUCTS PVT LTD [Strike Off] CIN = U29266WB1981PTC033424

Company & Directors' Information:- A R MARKETING PVT LTD [Strike Off] CIN = U99999MH1980PTC022478

Company & Directors' Information:- S J FOODS PRIVATE LIMITED [Strike Off] CIN = U15201TN2006PTC061527

Company & Directors' Information:- N & N MARKETING PRIVATE LIMITED [Strike Off] CIN = U51109TN1998PTC041600

Company & Directors' Information:- J S MARKETING PRIVATE LIMITED [Strike Off] CIN = U51900MH1998PTC117036

Company & Directors' Information:- S S B MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909PN2007PTC131057

Company & Directors' Information:- V B K FOODS PRIVATE LIMITED [Active] CIN = U15495TG2000PTC035909

Company & Directors' Information:- A P N MARKETING COMPANY PRIVATE LIMITED [Strike Off] CIN = U67190TN2002PTC048796

Company & Directors' Information:- S. S. M. MARKETING PRIVATE LIMITED [Strike Off] CIN = U17121UP2007PTC033080

Company & Directors' Information:- PRODUCTS (INDIA) LTD [Strike Off] CIN = U31901WB1961PLC024991

Company & Directors' Information:- C & C FOODS PRIVATE LIMITED [Strike Off] CIN = U15313DL2006PTC152933

Company & Directors' Information:- B B K MARKETING PRIVATE LIMITED [Strike Off] CIN = U74140AP2005PTC048261

Company & Directors' Information:- G T S MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909AP2004PTC045002

Company & Directors' Information:- W C MARKETING PRIVATE LIMITED [Strike Off] CIN = U51909HR2002PTC034835

Company & Directors' Information:- E C P MARKETING PRIVATE LIMITED [Strike Off] CIN = U52599KL2006PTC019761

Company & Directors' Information:- M M MARKETING PVT LTD. [Strike Off] CIN = U29191TN1988PTC016452

Company & Directors' Information:- J K L MARKETING CO PRIVATE LIMITED [Under Process of Striking Off] CIN = U51101TN1981PTC008730

Company & Directors' Information:- M PRODUCTS & CO PVT LTD [Strike Off] CIN = U51909WB1956PTC023215

    RFA. No. 778 of 2018

    Decided On, 14 September 2018

    At, High Court of Delhi

    By, THE HONOURABLE MR. JUSTICE VALMIKI J. MEHTA

    For the Appellant: Bharat Arora, Pradeep Gahalot, Advocates. For the Respondent: ------------



Judgment Text

Oral:

C.M. Appl. No. 37554/2018 (for exemption)

1. Exemption allowed, subject to all just exceptions.

C.M. stands disposed of.

C.M. Appl. No. 37556/2018 (for delay)

2. For the reasons stated in the application the delay of 6 days in re-filing the appeal stand condoned, subject to all just exceptions.

C.M. stands disposed of.

RFA 778/2018 and C.M. Appl. Nos. 37553/2018 (for stay), 37555/2018 (for taking on record additional documents)

3. This Regular First Appeal under Section 96 of Code of Civil Procedure, 1908 (CPC) is filed by the plaintiff in the suit impugning the Judgment of the Trial Court dated 10.04.2018 by which the trial court has dismissed the suit for recovery of Rs.6,60,327/- along with interest filed by the appellant/plaintiff, and who pleads to be a seller of non-woven fabric for packing material to the respondent/defendant.

4. The facts of the case are that the appellant/plaintiff pleaded that there existed business relations between the parties under which the appellant/plaintiff sold to the respondent/defendant non-woven fabric for packing material. In paras 1 to 6 of the plaint, no details have been given as to when the business relations commenced or what were the total supplies made under which separate invoices. Thereafter, abruptly in para 7 of the plaint, the appellant/plaintiff states that the respondent/defendant issued a cheque no. 751836 drawn on Punjab and Sind Bank dated 03.09.2014 for the amount due of Rs.6,60,327/-, and the subsequent para 12 says that since this cheque was dishonoured hence and that the subject suit was filed for recovery of moneys.

5. The respondent/defendant contested the suit by pleading that all dues for the supplies made by the appellant/plaintiff to the respondent/defendant stood duly paid and the dishonoured cheque which the appellant/plaintiff claims to have given for the balance dues, was in fact only a security cheque given at the commencement of business dealings between the parties and the same has been misused by the appellant/plaintiff for claiming the amount due. The suit was therefore prayed to be dismissed.

6. After the pleadings were complete, the trial court framed issues and the parties led evidence. These aspects are recorded in paras 5 to 7 of the impugned judgment, and these paras read as under:-

'5. On the basis of the pleadings, following issues were settled on 28.09.2016:-

1. Whether the plaintiff is entitled for recovery of Rs.6,60,327/- as prayed for ? OPP

2. Whether the plaintiff is entitled for any interest? If so, at what rate and for what period? OPP

3. Whether the plaintiff has not approached the court with clean hands and has suppressed material facts? OPD

4. Whether this court has no territorial jurisdiction to try the present suit? OPD

5. Whether the suit is without cause of action? OPD

6. Whether the suit is barred by the provisions of Order Rule 17 CPC? OPD

7. Whether the suit is not maintainable as the plaintiff company is not registered under Companies Act? OPD

8. Relief.

PLAINTIFF EVIDENCE

6. In order to prove its case, plaintiff has examined Sh. Pramod Kumar as PW1. He has tendered his evidence by way of affidavit Ex.PW1/A and relied upon the following documents:-

1. The Copy of Incorporation as Ex.PW1/1.

2. The Copy of resolution as Ex.PW1/2.

3. The copy of Tax invoices as Ex.PW1/3 (colly).

4. The copies of transport as Ex.PW1/4.

5. The certified copy of cheque bearing No.751836 dated 03.09.2014 for a sum of Rs.6,60,327/- as Ex.PW1/5.

6. Cheque returning memo dated 04.09.2014 as Ex.PW1/6.

7. Copy of legal demand notice dated 10.09.2014 and copy of the legal demand notice under section 138 of Negotiable Instrument Act, 1881 dated 10.01.2014 alongwith postal and courier receipts as Ex.PW1/7 (colly) and Ex.PW1/8 (colly).

8. Copy of the ledger account as Ex.PW1/9.

DEFENDANT EVIDENCE

7. In order to prove its case, defendant has examined Sh. Vijay Singhal as DW1. He tendered his evidence by way of affidavit Ex.DW1/A and relied upon the photocopy of complaint dated 11.12.2005 is marked as Mark A.'

7. Learned counsel for the appellant/plaintiff has drawn the attention of this Court to pages 76, 77 and 81 of the paper book of this appeal, which is the statement of account of the appellant/plaintiff filed and proved in the trial court as Ex.PW1/9, and in this statement of account two Invoices dated 11.01.2013 are shown as being the invoices for which payment was not made and therefore the appellant/plaintiff filed the subject suit.

8. The trial court has held that the entries in the statement of account being the two Invoices dated 11.01.2013 have not been substantiated because admittedly there is no proof of delivery of goods under these two Invoices dated 11.01.2013 inasmuch as the goods receipts relied upon by the appellant/plaintiff and proved as Ex. PW1/4 (Colly) do not bear any signatures of the defendant towards the receipt of the goods. The trial court has noted the contention of the respondent/defendant that the Transport Receipts Ex.PW1/4 (Colly) as per the respondent/defendant is a forged and fabricated document. The trial court thereafter in para 13 of the impugned judgment has referred to the fact that PW1 in his evidence admits that on the documents Ex.PW1/4 (Colly) there are no signatures of receipt of goods. This para 13 of the impugned judgment reads as under:-

'13. Further, when PW-1 was shown the invoices Ex.PW1/3 (colly), he after looking at the said invoices admitted that there is no receiving on the said invoices, but deposed that receiving was on transport receipts. When he was shown the transport receipts Ex.PW1/4 (colly), he after looking at the same admitted that there is no receiving of goods on Ex.PW1/4 (colly). Plaintiff has neither examined the person/ transporter who has transported the material from Rudrapur to Bawana nor has filed the C forms as stated in the plaint.'

9. In my opinion, therefore, the trial court was justified in arriving at the finding that the appellant/plaintiff is not entitled to the suit amount inasmuch as appellant/plaintiff has failed to prove that the goods in question stood delivered to the respondent/defendant which form the subject matter of the two Invoices dated 11.01.2013. This is so because the transport receipts do not show any receiving of goods by the respondent/defendant and the same was admitted by the witnesses of the appellant/plaintiff.

10. The trial court has further given exhaustive and detailed observations as to how the cheque which is relied upon by the appellant/plaintiff, which is the sole cause of action pleaded in the plaint for amount being due to the appellant/plaintiff, including for the suit to be within limitation, was not a cheque given by the respondent/defendant for clearing of any amount due under any unpaid invoices, but that this cheque was in fact only a security cheque which was with the appellant/plaintiff from the commencement of the business dealings. For arriving at this conclusion, the trial court has referred to this cheque no. 751836 which was proved as Ex.PW1/5 and the counter-foils of the cheque which showed that this cheque no. 751836 appears in the series of cheques pertaining to the year 2012 whereas the subject cheque as per the appellant/plaintiff bears the date of 03.09.2014 i.e. the cheque in question could not have been dated September, 2014 when the cheque is in the series of cheques which have been banked in the year 2012. This relevant para of the trial court is para 16, and which reads as under:-

'16. Now coming to the other document i.e. the cheque Ex.PW1/5. The defence of defendant is that the said cheque was the blank signed security cheque handed over to the representative of plaintiff. DW-1 during his cross-examination deposed that cheque was given as security against ordered invoice in January 2013. During arguments, Ld. Counsel for the defendant has drawn attention to the entry dated 12.12.2012 in the statement of account Ex.PW1/9, where there is balance of Rs.6,60,327 which is also the amount of cheque in question. PW-1 during his cross-examination admitted that in the account statement, there is no detail of the cheque Ex.PW1/6. He further deposed that he does not remember when the cheque Ex.PW1/6 was handed over by the defendant. I have seen the cheque Ex.PW1/5 bearing no.751836 which is of the same series as the cheque shown at entry dated 10.12.2012 in Ex.PW1/9. The cheques shown at entry dated 09.09.2013 and 23.10.2013 are of completely different series bearing no.581149 and 581174. The entry dated 10.12.2012 is the entry just above the entry dated 12.12.2012 for the amount of Rs.660327/-. The bills/ invoices Ex.PW1/3 are subsequent to the said entry and are dated 11.01.2013. As discussed above, plaintiff has failed to prove invoices Ex.PW1/3 (Colly). On the contrary, DW-1 has stood the test of cross-examination and proved that cheque Ex.PW1/5 was the security cheque. Accordingly, both these issues are decided against plaintiff and in favour of defendant.' (underlining added)

11. Learned counsel for the appellant/plaintiff sought to argue that the cheque which given was not towards security, however, I completely agree with the detailed reasoning and conclusion of the trial court in para 16 of the impugned judgment, and more so because the appellant/plaintiff has completely failed to prove that it supplied goods under the two Invoices dated 11.01.2013.

12. In my opinion, in fact, the suit is liable to be dismissed on the ground of limitation as well because the suit cannot be said to be based on an open, mutual and current account as envisaged under Article 1 of the Limitation Act, 1963. The relevant pages of the statement of account which have been filed at pages 76, 77 and 81 of this appeal paper book do not show any shifting balances. In law, shifting balances are a sine qua non once there is relationship between the parties of a seller and buyer, and since there are no shifting balances, the claim of the appellant/plaintiff will be only with respect to the two Invoices dated 11.01.2013 (with no further date fixed for payment) and since the suit was filed on 01.03.2016 i.e. three years after the supply of goods in terms of the invoices dated 11.01.2013, therefore, the suit was barred by limitation. The statement of account in question is not of an open, mutual and current account and requires the existence of shifting balances. The same has been arrived it on account of the ratios of the judgments of the Supreme Court in the cases of Hindustan Forest Company v. Lal Chand & Others, AIR 1959 SC 1349 and Kesharichand Jaisukhal v. Shillong Banking Corporation AIR 1965 SC 1711. I have considered the aforesaid two judgments of the Supreme Court in the judgment delivered in the case of ICICI Bank Limited v. Mohd. Zaheen RSA No. 85/2016 decided on 25.07.2017 and held that a suit cannot fall under Article 1 of the Limitation Act, 1963 unless either there are mutuality of obligations or existence of shifting balances. The relevant paragraphs of the judgment in the case of ICIC Bank Limited (supra) are paras 7 to 11 and these paragraphs read as under:-

7. The facts of the case are that the appellant/plaintiff filed the subject suit for recovery of Rs.2,57,601.67/- against the respondent/defendant on account of the respondent/defendant having availed the overdraft facility in the current account maintained by the respondent/defendant with the appellant/plaintiff/bank. Admittedly, the last entry in the overdraft account whereby overdraft facility was availed was on 22.2.2011. Suit was filed on 29.8.2014 and hence the suit was held to be time barred having been filed three years after 22.2.2011.

8. The issue argued on behalf of the appellant before this Court, and as reflected from the order dated 22.3.2016 passed by the learned Single Judge of this Court while issuing notice in this RSA was that Article 1 of the Limitation Act, 1963 applies and limitation will be counted from the close of the year in which the last item of transaction is admitted or proved. It was accordingly argued that the courts below have wrongly dismissed the suit as time barred by applying Articles 19 and 21 of the Schedule of the Limitation Act.

9. In my opinion to a simple overdraft account Article 1 of the Limitation Act does not apply because in an overdraft account there is no mutuality of transactions i.e there are transactions which only create obligations on one side with the other entries being only towards complete or partial discharge of such obligations. For Article 1 of the Limitation Act to apply there has to be mutuality of obligations and not one sided obligations. This has been held by the Supreme Court in the judgment in the case of Hindustan Forest Company v. Lal Chand & Others, AIR 1959 SC 1349, and relevant paras 7 to 10 of which judgment read as under:-

'7. The question what is a mutual account, has been considered by the courts frequently and the test to determine it is well settled. The case of the Tea Financing Syndicate Ltd. v. Chandrakamal Bezbaruah, may be referred to. There a company had been advancing monies by way of loans to the proprietor of a tea estate and the proprietor had been sending tea to the company for sale and realisation of the price. In a suit brought by the company against the proprietor of the tea estate for recovery of the balance of the advances made after giving credit for the price realised from the sale of tea, the question arose as to whether the case was one of reciprocal demands resulting in the account between the parties being mutual so as to be governed by art. 85 of the Indian Limitation Act. Rankin, C.J., laid down at p. 668 the test to be applied for deciding the question in these words:

"There can, I think, be no doubt that the requirement of reciprocal demands involves, as all the Indian cases have decided following Halloway, A.C.J., transactions on each side creating independent obligations on the other and not merely transactions which create obligations on one side, those on the other being merely complete or partial discharges of such obligations. It is further clear that goods as well as money may be sent by way of payment. We have therefore to see whether under the deed the tea, sent by the defendant to the plaintiff for sale, was sent merely by way of discharge of the defendant's debt or whether it was sent in the course of dealings designed to create a credit to the defendant as the owner of the tea sold, which credit when brought into the account would operate by way of set-off to reduce the defendant's liability."

8. The observation of Rankin, C.J., has never been dissented from in our courts and we think it lays down the law correctly. The learned Judges of the appellate bench of the High Court also appear to have applied the same test as that laid down by Rankin, C.J. They however came to the conclusion that the account between the parties was mutual for the following reasons:

"The point then reduces itself to the fact that the defendant company had advanced a certain amounts of money to the plaintiffs for the supply of grains. This excludes the question of monthly payments being made to the plaintiffs. The plaintiffs having received a certain amount of money, they became debtors to the defendant company to this extent, and when the supplies exceeded Rs. 13,000 the defendant company became debtors to the plaintiff and later on when again the plaintiff's supplies exceeded the amount paid to them, the defendants again became the debtors. This would show that there were reciprocity of dealings and transactions on each side creating independent obligations on the other."

9. The reasoning is clearly erroneous. On the facts stated by the learned Judges there was no reciprocity of dealings; there were no independent obligations. What in fact had happened was that the sellers had undertaken to make delivery of goods and the buyer had agreed to pay for them and had in part made the payment in advance. There can be no question that in so far as the payments had been made after the goods had been delivered, they had been made towards the price due. Such payments were in discharge of the obligation created in the buyer by the deliveries made to it to pay the price of the goods delivered and did not create any obligation on the sellers in favour of the buyer. The learned Judges do not appear to have taken a contrary view of the result of these payments.

10. The learned Judges however held that the payment of Rs. 13,000 by the buyer in advance before delivery had started, made the sellers the debtor of the buyer and had created an obligation on the sellers in favour of the buyer. This apparently was the reason which led them to the view that there were reciprocal demands and that the transactions had created independent obligations on each of the parties. This view is unfounded. The sum of Rs. 13,000 had been paid as and by way of advance payment of price of goods to be delivered. It was paid in discharge of obligations to arise under the contract. It was paid under the terms of the contract which was to buy goods and pay for them. It did not itself create any obligation on the sellers in favour of the buyer; it was not intended to be and did not amount to an independent transaction detached from the rest of the contract. The sellers were under an obligation to deliver the goods but that obligation arose from the contract and not from the payment of the advance alone. If the sellers had failed to deliver goods, they would have been liable to refund the monies advanced on account of the price and might also have been liable in damages but such liability would then have arisen from the contract and not from the fact of the advances having been made. Apart from such failure, the buyer could not recover the monies paid in advance. No question has, however been raised as to any default on the part of the sellers to deliver goods. This case therefore involved no reciprocity of demands. Article 115 of the Jammu and Kashmir Limitation Act cannot be applied to the suit.' (emphasis supplied)

10. The Supreme Court took a similar view in the case of Kesharichand Jaisukhal v. Shillong Banking Corporation AIR 1965 SC 1711, where however in the facts of the case Article 1 of the Limitation Act was held to apply on account of reciprocal obligations existing because in the overdraft account there were also deposits which were made by the customer and which thus created independent obligations to repay the amount of cash deposits and also on account of the cheques, hundis and drafts deposited for collection. The ratio in the case of Hindustan Forest Company (supra) was however reiterated in Shillong Banking Corporation’s case (supra) that there is required existence of mutual dealings between the parties. The relevant paras of the judgment in the case of Shillong Banking Corporation (supra) are paras 10 to 12, and these paras read as under:-

'10. The next point in issue is whether the proceedings are governed by Art. 85 of the Indian Limitation Act, 1908, and if so, whether the suit is barred by limitation. The argument before us proceeded on the footing that an application under s. 45(D) of the Banking Companies Act is governed by the Indian Limitation Act, and we must decide this case on that footing. But we express no opinion one way or the other on the question of the applicability of the Indian Limitation Act to an application under s. 45(D). Now, Art. 85 of the Indian Limitation Act, 1908 provides that the period of limitation for the balance due on a mutual, open and current account, where there have been reciprocal demands between the parties is three years from the close of the year in which the last item admitted or proved is entered in the account; such year to be computed as in the account. It is not disputed that the account between the parties was at all times an open and current one. The dispute is whether it was mutual during the relevant period.

11. Now in the leading case of Hirada Basappa v. Gadigi Muddappa, Holloway, Acting C.J. observed:

"To be mutual there must be transactions on each side creating independent obligations on the other, and not merely transactions which create obligations on the one side, those on the other being merely complete or partial discharges of such obligations."

These observations were followed and applied in Tea Financing Syndicate Ltd. v. Chandrakamal Bezbaruah and Monotosh K. Chatterjee v. Central Calcutta Bank Ltd., and the first mentioned Calcutta case was approved by this Court in Hindustan Forest Company v. Lal Chand, Holloway, Acting C.J. laid down the test of mutuality on a construction of s. 8 of Act XIV of 1859, though that section did not contain the words "where there have been reciprocal demands, between the parties". The addition of those words in the corresponding Art. 87 of Act IX of 1871, Art. 85 of Act XV of 1877 and Art. 85 of the Act of 1908 adopts and emphasizes the test of mutuality laid down in the Madras case.

12. In the instant case, there were mutual dealings between the parties. The respondent Bank gave loans on overdraf

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ts, and the appellant made deposits. The loans by the respondent created obligations on the appellant to repay them. The respondent was under independent obligations to repay the amount of the cash deposits and to account for the cheques, hundis and drafts deposited for collection. There were thus transactions on each side creating independent obligations on the other, and both sets of transactions were entered in the same account. The deposits made by the appellant were not merely complete or partial discharges of its obligations to the respondent. There were shifting balances; on many occasions the balance was in favour of the appellant and on many other occasions, the balance was in favour of the respondent. There were reciprocal demands between the parties, and the account was mutual. This mutual account was fairly active up to June 25, 1947. It is not shown that the account ceased to be mutual thereafter. The parties contemplated the possibility of mutual dealings in future. The mutual account continued until December 29, 1950 when the last entry in the account was made. It is conceded on behalf of the appellant that if the account was mutual and continued to be so until December 29, 1950, the suit is not barred by limitation, having regard to s. 45(O) of the Banking Companies Act. The Courts below, therefore, rightly answered issue No. 1 in the negative.' (underlining added) 13. In the present case, it is seen that there is no mutuality of obligations and transactions are one sided only being in the nature of grant of overdraft by the appellant/plaintiff/bank to the respondent/defendant and therefore any payment by the respondent/defendant is only towards discharge of the obligation created in favour of the appellant/plaintiff/bank. There are no transactions on each side creating independent obligations because there is no obligation of the appellant/bank towards the respondent/defendant. Therefore, Article 1 of the Limitation Act cannot come to aid of the appellant/bank. Suit, therefore, filed on 29.08.2014 was barred by limitation on account of the last overdraft facility being availed on 22.02.2011 and on which date will arise the balance due in the overdraft account in favour of the appellant/bank and against the respondent/defendant.' 14. In view of the aforesaid discussion, I do not find any merit in the appeal, and the same is hereby dismissed.
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