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2020 (10) TMI 967 - Tri - Companies LawOppression and mismanagement - forgery of signature on the Financial Statements of the 1st Respondent Company for the Financial Years 2013-14 and 2014-15 the Power of Attorney dated 31.07.2006 and the two PANCARDS bearing Nos. ASEPK5529M and AFWPN7566B - requirement of forensic investigation or not - HELD THAT - Considering the signature in the Financial Statements and the two PAN cards of the applicant and also perusing the letter dated 23.04.2018 sent by the Company Secretary this Tribunal finds that there is a difference in the signature of the applicant. Hence this tribunal is of the opinion that a forensic verification is necessary before disposing of the Company Petition. This Tribunal is of the view that the ends of natural justice would be met if all the facts that could have a bearing on the issues before us must be brought on record. For this purpose in exercise of the statutory powers conferred on this Tribunal under Rule 43 of the NCLT Rules 2016 and also under Section 424 of Companies Act 2013 requiring the production of documents it is deemed necessary to call for necessary documents such as the original audited Financial Statements for the period 2013-14 and 2014-15 signed by the Board of Directors PAN Cards of applicant Power of Attorney executed on 31.07.2006 in order to set a correct picture in the matter. This Tribunal hereby direct the Respondent No.1 Company to produce the original audited Financial Statements of the 1st Respondent company for the Financial Year 2013-14 and 2014-15. The applicant is also directed to produce the original Power of Attorney dated 31.07.2006 and the originals of two Pan Cards of the applicant bearing nos. ASEPK5529M and AFWPN7566B to this Tribunal in a sealed cover within two weeks from the date of receipt of this order - The applicant is directed to appear in person before this Tribunal on any working day within two weeks in order to give a specimen signature so that the same can be sent to the Central Forensic Science Laboratory along with the documents for comparing the signature appearing in those documents. Application allowed.
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