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  1. Home/
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  3. High Court Of Delhi/
  4. 2024/
  5. April

Abr Emerald Llp vs. the Official Liquidator & Anr.

Decided on 30 April 2024• Citation: CO.APP./11/2024• High Court of Delhi
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                 $~1                                                              
                 *    IN THE   HIGH  COURT   OF DELHI  AT  NEW   DELHI            
                 %                              Date of Decision: 30.04.2024      
                 +    CO.APP. 11/2024                                             
                      ABR  EMERALD   LLP                      ..... Appellant     
                                     Through:  Mr  Anuj P. Agarwala, Mr Aayush    
                                               Agarwala and Ms Bhumika Sharma,    
                                               Advocates.                         
                                     versus                                       
                      THE  OFFICIAL LIQUIDATOR  & ANR.        ..... Respondents   
                                     Through:  Mr Gourab Banerji, Senior Advocate 
                                               with Mr  Rishabh Jain, Ms Raka     
                                               Chatterjee, Mr Rakesh Talukdar and 
                                               Mr V. Supreeth, Advocates for R-2. 
                 CORAM:                                                           
                 HON'BLE   MR. JUSTICE VIBHU  BAKHRU                              
                                        GIRISH KATHPALIA                          
                 HON’BLE   MR. JUSTICE                                            
                 VIBHU  BAKHRU,   J. (ORAL)                                       
                 1.   The appellant has filed the present appeal impugning an order dated
                 29.02.2024 passed by the learned Company Court                   
                                                          rejecting the appellant’s
                 application being CO.APPL. 253/2024. The appellant had filed the said
                 application, inter alia, praying that the e-auction process in respect of Plot
                 No.51, Phase -II, Industrial Area, Andheri East, Mumbai-400093 (hereafter
                 the subject property) be set aside.                              
                 2.   The subject property belongs to Golden Gate Industries Ltd. (formerly
                 known as JVG Industries Limited), which is under liquidation.    
                 3.   The subject property was valued by an accredited valuer, M/s M Tech
                 Services LLP. The fair market value of the subject property was assessed at
    Signature Not Verified                                                        
    Digitally Signed                                                              
    By:DUSHYANT                                                                   
    RAWAL        CO.APP. 11/2024                                   Page 1 of 8    
    Signing Date:06.05.2024                                                       

                  88,90,00,000/- (Rupees Eighty Eight Crores Ninety Lacs only); the
                 ₹                                                                
                 realisable value was assessed at 80,01,00,000/- (Rupees Eighty Crores and
                                           ₹                                      
                 One lac only); and the distress value was assessed at 71,12,00,000 (Rupees
                                                           ₹                      
                 Seventy One  Crores Twelve Lacs only). The valuation report was  
                 considered by the learned Company Court on 12.10.2023 and directions
                 were issued to the Official Liquidator (hereafter OL) to prepare a draft sale
                 notice.                                                          
                 4.   The  OL  moved an application (CO. APPL 829/2023) seeking   
                 permission to take steps for sale of the subject property, which was
                 considered by the learned Company Court on 30.11.2023. The draft sale
                 notice prepared by the OL pursuant to the order dated 12.10.2023, was
                 considered and approved by the learned Company Court. The learned
                 Company  Court directed that the subject property be sold by auction to be
                 conducted by M/s Railtel Corporation of India Limited (hereafter Railtel).
                 The reserve price was fixed at the fair market value as assessed by the valuer
                    88,90,00,000/- (Rupees Eighty Eight Crores Ninety Lacs only). The
                 – ₹                                                              
                 learned Company Court directed that steps be taken within a period of two
                 weeks to publish the notices (as approved) in:                   
                    (i)  the Loksatta (Marathi);                                  
                    (ii) Hindustan Times, Mumbai edition (English);               
                    (iii) Hindustan Times, Delhi edition (English); and           
                    (iv) Navbharat Times, Delhi (Hindi).                          
                 5.   There is no dispute that the notices for sale of the subject property
    Signature Not Verified                                                        
    Digitally Signed                                                              
    By:DUSHYANT                                                                   
    RAWAL        CO.APP. 11/2024                                   Page 2 of 8    
    Signing Date:06.05.2024                                                       

                 were duly published.                                             
                 6.   The order dated 30.11.2023 allowing the auction was challenged
                 before this Court in Company Appeal No.29/2023 by the ex-directors of the
                 Golden Gate Industries Ltd. the company in liquidation inter alia on the
                                        –                      –                  
                 ground that all the debts of the company in liquidation were paid and there
                 was no requirement to auction the subject property. In the said proceedings,
                 the Court permitted e-auction to proceed but interdicted the confirmation of
                 the sale in favour of the auction purchaser. The said appeal is pending
                 consideration.                                                   
                 7.   The last date for submission of the Earnest Money Deposit (EMD)
                 was  fixed as 06.01.2024. The e-auction of the subject property was
                 conducted by Railtel on 09.01.2024. A singular bid was received for an
                                      -, which is the assessed as the fair market value
                 amount of ₹88,90,00,000/                                         
                 and was fixed as the reserve price of the subject property.      
                 8.   The appellant did not participate in the e-auction. It claims that it was
                 very much interested in purchasing the subject property but became aware of
                 the e-auction some time in February, 2024. In the aforesaid context, the
                 appellant filed an application which was rejected by the learned Company
                                         –                                        
                 Court by the impugned order  challenging the auction process. The
                                            –                                     
                 appellant sought that the subject property be sold to it as it was willing to
                 offer a higher price by 5%.                                      
                 9.   The learned Single Judge rejected the said application on the ground
                 that the appellant’s application was vague and did not specify the amount
                 offered. The appellant had not deposited the Earnest Money, which was
    Signature Not Verified                                                        
    Digitally Signed                                                              
    By:DUSHYANT                                                                   
    RAWAL        CO.APP. 11/2024                                   Page 3 of 8    
    Signing Date:06.05.2024                                                       

                 required for any person to participate in the auction process. The learned
                 Single Judge also noted that the re-opening of auctions results in enormous
                 delays in disposal of petitions and since there was no error in the procedure
                 adopted for auction of the subject property, the appellant’s application for
                 re-opening the auction could not be entertained.                 
                 10.  The appellant has appealed the said decision in this appeal. The
                 present appeal was listed before this Court on 09.04.2024. Mr Rai, the
                 learned senior counsel, who appeared for the appellant on 09.04.2024,
                 submitted that he had instructions to further increase the offer for
                                                             appellant’s          
                 the subject property to Crores.                                  
                                   ₹97                                            
                 11.  Considering that the appellant had neither deposited the Earnest
                 Money, nor participated in the e-auction but sought interdiction of the
                 auction process, this Court directed the appellant to deposit the offered
                 amount with the Registry of this Court before its appeal could be heard on
                 merits. This was also taking into account that the auction purchaser had
                 already deposited 25% of the amount offered             -) in    
                                                            (₹88,90,00,000/       
                 compliance with the terms and conditions of the auction and had also
                 offered to pay the balance amount within a period of two working days.
                 12.  It is also material to note that the appellant has not deposited the
                 amount offered with the Registry of this Court. Mr Agarwala, the learned
                 counsel appearing for the appellant submits that the appellant has preferred a
                 Special Leave Petition before the Supreme Court against the order of this
                 Court dated 09.04.2024 and therefore, the hearing in the present appeal be
                 deferred. We are not persuaded to accept the said contention. However,
    Signature Not Verified                                                        
    Digitally Signed                                                              
    By:DUSHYANT                                                                   
    RAWAL        CO.APP. 11/2024                                   Page 4 of 8    
    Signing Date:06.05.2024                                                       

                 notwithstanding that the appellant has not deposited the amount offered by
                 it, this Court has considered the appeal on merits as well.      
                 13.  The only ground urged before this Court to assail the auction process
                 is that the appellant has offered a higher price. It is contended on behalf of
                 the appellant that it is the duty of the OL as well as the Company Court to
                 ensure that maximum value is realised for the property of the company in
                 liquidation. Thus, it was necessary for the Company Court to have
                                      application notwithstanding that the appellant had
                 considered the appellant’s                                       
                 not participated in the auction process.                         
                 14.  Mr Gourab Banerji, learned senior counsel appearing for the auction
                 purchaser (respondent no.2) referred to the decision of the Supreme Court in
                 Navalkha and Sons v. Sri Ramanya Das and Ors.: (1969) 3 SCC 537 and
                 on the strength of the said decision contended that an offer for higher price
                 was not a ground to reopen the auction process.                  
                 15.  As noted at the outset, there is no cavil that the auction notices were
                 duly published in the leading newspapers as directed by the learned
                 Company  Court. There is no ground to fault the assessment of the fair
                 market value of the subject property, as well. Merely because the appellant
                 had offered a marginally higher price (by 5% before the learned Single
                 Judge and approximately 10% before this Court) does not indicate any flaw
                 in the valuation of the subject property.                        
                 16.  In Navalkha and Sons v. Sri Ramanya Das and Ors.(supra) the 
                 Supreme Court had observed as under:                             
                           In A. Subbaraya Mudaliar v. K. Sundarajan [AIR 1951 Mad
                       “…                                                         
    Signature Not Verified                                                        
    Digitally Signed                                                              
    By:DUSHYANT                                                                   
    RAWAL        CO.APP. 11/2024                                   Page 5 of 8    
    Signing Date:06.05.2024                                                       

                       986] it was pointed out that the condition of confirmation by the
                       Court being a safeguard against the property being said at an
                       inadequate price, it will be not only proper but necessary that the
                       Court in exercising the discretion which it undoubtedly has of
                       accepting or refusing the highest bid at the auction held in
                       pursuance of its orders, should see that the price fetched at the
                       auction is an adequate price even though there is no suggestion of
                       irregularity or fraud. It is well to bear in mind the other principle
                       which is equally well-settled namely that once the Court comes to
                       the conclusion that the price offered is adequate, no subsequent
                       higher offer can constitute a valid ground for refusing confirmation
                       of the sale or offer already received. (See the decision of the
                       Madras High Court in Roshan & Co. case).                   
                                                      ”                           
                                                    [ emphasis added]             
                 17.  It is also relevant to refer to the decision of the Supreme Court in
                 Vedica Procon Private Ltd. v. Balleshwar Greens Private Ltd. and Ors.:
                 (2015) 10 SCC 94. In the said case the Supreme Court had referred to earlier
                 decisions including Navalkha and Sons v. Sri Ramanya Das and Ors.:
                 (supra), and had held as under:                                  
                        47. A survey of the abovementioned judgments relied upon by the
                       “                                                          
                       first respondent does not indicate that this Court has ever laid down
                       a principle that whenever a higher offer is received in respect of the
                       sale of the property of a company in liquidation, the Court would be
                       justified in reopening the concluded proceedings. The earliest
                       judgment relied upon by the first respondent in Navalkha & 
                       Sons [Navalkha & Sons v. Ramanya Das, (1969) 3 SCC 537] laid
                       down the legal position very clearly that a subsequent higher offer
                       is no valid ground for refusing confirmation of a sale or offer
                       already made. Unfortunately, in Divya Mfg. Co. [Divya Mfg. Co.
                       (P) Ltd. v. Union Bank of India (2000) 6 SCC 69] this Court
                       departed from the principle laid down in Navalkha &        
                       Sons [Navalkha & Sons v. Ramanya Das, (1969) 3 SCC 537] . We
                       have already explained what exactly is the departure and how such
                       a departure was not justified.”                            
    Signature Not Verified                                                        
    Digitally Signed                                                              
    By:DUSHYANT                                                                   
    RAWAL        CO.APP. 11/2024                                   Page 6 of 8    
    Signing Date:06.05.2024                                                       

                 18.  If the auction process is interfered with solely for the reason that a
                 person who has not participated in the auction process has offered a higher
                 price, it would discourage bonafide purchasers from participating in the
                 bidding process. They could always await the final outcome and decide to
                 make their offer thereafter. This would be debilitating to the integrity of the
                 auction process and thus, cannot be accepted.                    
                 19.  The offer made by the appellant is not significantly higher so as to
                 lead to a conclusion that the price offered by the auction purchaser
                 (respondent no.2) is a wholly inadequate price. It also does not lead to the
                 conclusion that the auction process has not resulted in securing an adequate
                 offer.                                                           
                 20.  We  agree with the decision of the learned Single Judge that it is
                 necessary to maintain the integrity of the auction process. Once it is found
                 that there is no infirmity or flaw in conducting the auction and an offer for
                 adequate price is received, the process must be carried to its intended
                 conclusion. The successful bidder has complied with all the conditions
                 including making the requisite deposits within the time stipulated and,
                 cannot be deprived of his bargain merely because another bidder has
                 subsequently made a higher offer.                                
                 21.  In the present case, the auction notice was widely published in
                 national dailies including those having wide circulation in Mumbai where
                                                                       –          
                 the principal office of the appellant is located therefore, it is not possible
                                                      –                           
                 for this Court to accept that the appellant was unaware of the auction
                 notices. Whilst, the appellant is correct that the dominant object is to recover
    Signature Not Verified                                                        
    Digitally Signed                                                              
    By:DUSHYANT                                                                   
    RAWAL        CO.APP. 11/2024                                   Page 7 of 8    
    Signing Date:06.05.2024                                                       

                 the best price for the properties of the company in liquidation, we are unable
                 to accept that the auction process can be brought to naught at the instance of
                 another buyer who had not participated in the auction, but is subsequently
                 willing to offer a marginally higher price.                      
                 22.  The appeal is unmerited and accordingly, dismissed.         
                                                            VIBHU BAKHRU,   J     
                                                        GIRISH KATHPALIA,   J     
                 APRIL  30, 2024                                                  
                 RK                                                               
    Signature Not Verified                                                        
    Digitally Signed                                                              
    By:DUSHYANT                                                                   
    RAWAL        CO.APP. 11/2024                                   Page 8 of 8    
    Signing Date:06.05.2024