Thursday, August 13, 2026

Reply-cum-Objection under Section 13(3A) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002

 

                                                              

BY SPEED POST WITH A/D, E-MAIL AND COURIER

 

WITHOUT PREJUDICE

 

Date: 12th day of August’ 2026

To
The Authorised Officer,
Punjab National Bank
ARMB, Murshidabad

Circle Office Murshidabad
3rd Floor, BSNL Telephone Exchange Building,
Cantonment Road, P.O. & P.S. Berhampore,
District Murshidabad, West Bengal – 742101.

Email: chmurshidabad@pnb.bank.in

 

In the matter of:

M/s. H.M. Enterprise
and its alleged Partners/Noticees:

1.      Smt. Hasna Bewa, W/o Late Janaruddin Sekh; and

2.      Shri Mehboob Sk, S/o Late Janaruddin Sekh.

 

 

H. M. Enterprise
Partners: Hasna Bewa & Mehbub Sk
Vill- Ustia, PO- Muktinagar
PS- Berhampore
Distt- Murshidabad
Pin- 742102
Mobile: 7047397176

Hasna Bewa
W/o Late Janaruddin Sekh
Vill- Ustia, PO- Muktinagar
PS- Berhampore
Dist- Murshidabad
Pin- 742102
Mobile: 7047397176

Mehboob Sk
S/o Late Janaruddin Sekh
Vill- Ustia, PO- Muktinagar
PS- Berhampore
Dist- Murshidabad
Pin- 742102
Mobile: 7047397176

 

 

 

Subject: Reply-cum-Objection under Section 13(3A) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 against the purported Demand Notice under Section 13(2), with particular reference to the pending O.A. No. 15 of 2024 before the Learned Debts Recovery Tribunal, Siliguri, the earlier Demand Notice dated 02.07.2021, the Judgment and Order dated 29.07.2024 passed in S.A. Nos. 26 of 2022 and 27 of 2022, and the subsequent withdrawal of the earlier Demand Notice by the Bank itself.

 

Ref.:

  1. Purported Demand Notice under Section 13(2) of the SARFAESI Act bearing ARMB/SARFAESI NOTICE/29/2026-27 and dated 20.06.2025;
  2. O.A. No. 15 of 2024, Punjab National Bank v. M/s. H.M. Enterprise & Ors., pending before the Learned DRT, Siliguri;
  3. Judgment and Order dated 29.07.2024 passed by the Learned DRT, Siliguri in S.A. Nos. 26 of 2022 and 27 of 2022;
  4. Earlier Demand Notice dated 02.07.2021 issued under Section 13(2) of the SARFAESI Act.

 

SIR/MADAM,

 

Under instructions from and on behalf of my above-named clients M/s. H.M. Enterprise and its alleged Partners/Noticees: 1: Smt. Hasna Bewa, W/o Late Janaruddin Sekh; and 2: Shri Mehboob Sk, S/o Late Janaruddin Sekh, I hereby submit this Reply-cum-Objection under Section 13(3A) of the SARFAESI Act, 2002 to the purported Demand Notice issued by your Bank under Section 13(2) of the said Act.

 

 

 

 

 

The purported Demand Notice under Section 13(2) of the SARFAESI Act, bearing ARMB/SARFAESI NOTICE/29/2026-27 and dated 20.06.2025, suffers from a serious and unexplained discrepancy regarding its issuance, dispatch and service. Although the notice bears the aforesaid date, the same was actually booked for dispatch by the Bank at BO Berhampore only on 29.06.2026 and was ultimately delivered to my clients only on 03.07.2026 at about 12:13 p.m. A notice under Section 13(2) is a statutory notice carrying a specific statutory consequence and providing the borrower a period of sixty days to discharge the alleged liability. The Bank, therefore, is specifically called upon to explain why the notice was retained and not dispatched immediately, why there was such an unexplained delay between the date appearing on the notice and its actual booking for dispatch, and on what basis the Bank proposes to reckon the statutory period. My clients submit that the Bank cannot, by its own delay in dispatching the statutory notice, curtail or prejudice the statutory opportunity available to the borrowers.

 

The aforesaid discrepancy assumes greater significance in view of the pending O.A. No.15 of 2024 before the Learned DRT, Siliguri, the earlier SARFAESI proceedings and the Judgment and Order dated 29.07.2024, pursuant to which the Bank itself has stated in the present notice that the earlier Section 13(2) Demand Notice dated 02.07.2021 was withdrawn. In such circumstances, the Bank was under a heightened obligation to act strictly, transparently and diligently in issuing and serving any fresh statutory demand. My clients accordingly call upon the Bank to furnish the complete dispatch register, postal booking receipt dated 29.06.2026, tracking report, office record showing approval/signing of the notice and all contemporaneous records relating to its dispatch and service, and to specifically clarify the legally operative date from which the sixty-day statutory period is to be reckoned. Until such objection is duly considered and a reasoned decision is communicated under Section 13(3A), the Bank ought not to take any coercive measure under Section 13(4), particularly on the basis of any alleged expiry of a statutory period calculated from a date earlier than the date of actual valid service upon my clients.

 

At the outset, my clients categorically deny and dispute the alleged liability, the quantum claimed, the account-wise calculation, the alleged accrual of interest and penal interest, the alleged classification of the accounts, the enforceability of the alleged security interest to the extent claimed, and all other allegations and assertions contained in the said Demand Notice, save and except such matters as are expressly admitted herein.

 

The present Reply-cum-Objection is being submitted without prejudice to all rights, claims, objections, defences and remedies of my clients in the pending proceedings before the Learned Debts Recovery Tribunal and before any other competent court or forum.

 

1.   At the very outset, it is necessary to place before the Authorised Officer a fundamental and material circumstance which directly affects the basis and sustainability of the present Demand Notice. The Bank has already instituted O.A. No.15 of 2024 before the Learned Debts Recovery Tribunal, Siliguri, against my clients, claiming recovery of an alleged sum of Rs.95,63,554.87/-, together with interest and other alleged charges. The said O.A. is admittedly pending adjudication and the alleged liability therein has been specifically and categorically disputed by the Defendants.

 

2.   The Bank's claim in the pending O.A. is not an admitted or adjudicated liability. The Defendants have already filed their Written Statements traversing the allegations of the Bank and disputing, inter alia, the alleged outstanding amount, the account-wise liability, the basis of calculation, the transactions, repayments, interest and other components of the alleged debt. The Bank has thereafter filed its Rejoinder disputing the defence taken by the Defendants. Thus, the question as to what amount, if any, is legally due and recoverable from the Defendants remains a live and contested issue before the Learned DRT.

 

3.   It is further material to point out that the Bank's claim in the pending O.A. was founded, inter alia, upon the alleged loan accounts and upon the earlier statutory proceedings initiated by the Bank under the SARFAESI Act, including the Demand Notice dated 02.07.2021 issued under Section 13(2). The Bank itself pleaded in the O.A. that the Defendants had been called upon by the Demand Notice dated 02.07.2021 to discharge the alleged liabilities and that, upon failure to do so, the Bank proceeded to take measures under the SARFAESI Act.

 

4.   The said earlier SARFAESI proceedings, however, became the subject matter of S.A. Nos.26 of 2022 and 27 of 2022 before the Learned DRT, Siliguri. The Defendants challenged the measures taken by the Bank and questioned the legality and validity of the proceedings initiated pursuant to the earlier Demand Notice.

 

5.   The Learned DRT, Siliguri, by its Judgment and Order dated 29.07.2024, dealt with the said SARFAESI proceedings and set aside the possession notice dated 05.11.2021, while granting liberty to the secured creditor to proceed afresh in accordance with law. The said Judgment is therefore a material and binding part of the subsequent history of the dispute.

 

6.   The present Demand Notice contains a particularly significant statement made by the Bank itself. At the foot/end of the present notice, the Bank expressly states that “We hereby withdraw the demand notice dated 02.07.2021, under 13(2) of the SARFAESI Act 2002, in compliance with the order dated 29.07.2024 by the Hon'ble DRT Siliguri in SA 26 of 2022.” The said statement constitutes an important admission by the Bank concerning the legal status of its earlier statutory Demand Notice.

 

7.   In view of the aforesaid express statement, the Bank cannot dispute the fact that the earlier Section 13(2) Demand Notice dated 02.07.2021 has been withdrawn by the Bank itself. The Bank has consciously chosen to state that such withdrawal was made in compliance with the Judgment and Order dated 29.07.2024.

 

8.   My clients therefore call upon the Bank to explain a serious and fundamental inconsistency which arises from the Bank's own pleadings and conduct. If the Bank has itself withdrawn the earlier Demand Notice dated 02.07.2021, then the Bank must explain: How and why does the Bank continue to rely upon the same earlier Demand Notice, its contents, its alleged service and the consequences allegedly flowing therefrom in the pending O.A. No.15 of 2024?

 

9.   This is not a mere technical objection. The Bank cannot simultaneously adopt two mutually inconsistent positions, namely: First: that the earlier Demand Notice dated 02.07.2021 has been withdrawn pursuant to the DRT's Judgment dated 29.07.2024; and Secondly: that the very same Demand Notice continues to constitute a foundational document for the Bank's recovery claim in the pending O.A. The Bank must clarify its legal and factual position in this regard.

 

10.                My clients submit that the present Demand Notice can only be understood in one of two possible ways. Either the Bank intends the present notice to constitute a completely fresh and independent Demand Notice under Section 13(2), in which event the Bank must establish a fresh, clear, correct and independently ascertainable outstanding liability as on the date of such fresh demand; or the Bank intends the present notice to be treated as a continuation or revival of the earlier Demand Notice, in which event the Bank must explain the legal basis upon which a Demand Notice which it expressly states to have been withdrawn can be revived or continued.

 

11.                The Bank cannot be permitted to proceed upon an uncertain and shifting foundation. A fresh statutory demand must be based upon a clear and ascertainable debt, and the borrower must be afforded a meaningful opportunity to understand the precise amount claimed and the basis thereof.

 

12.                If, therefore, the present notice is intended to be a fresh statutory demand, the Bank is required to disclose a complete and fresh account-wise computation, rather than merely reproduce or carry forward figures which were previously disputed and which formed part of an earlier statutory process that has subsequently been withdrawn.

 

13.                A further serious issue arises from the substantial difference between the amount claimed by the Bank in the pending O.A. and the amount now demanded under the present Section 13(2) notice. In O.A. No.15 of 2024, the Bank has claimed approximately Rs.95,63,554.87/-. The present Demand Notice, however, claims an aggregate amount of approximately Rs.1,18,45,771.87/- as on 31.05.2026.

 

14.                The difference is substantial and cannot be brushed aside as an ordinary variation without a proper reconciliation. The Bank must specifically disclose how the alleged liability has increased from the amount claimed in the O.A. to the substantially higher amount demanded under the present notice.

 

15.                My clients therefore call upon the Bank to furnish a complete reconciliation statement showing (i) the amount claimed in the O.A.; (ii) the principal outstanding; (iii) interest claimed in the O.A.; (iv) interest accrued thereafter; (v) penal interest; (vi) charges; (vii) expenses; (viii) credits; (ix) repayments; (x) adjustments; (xi) recoveries; (xii) appropriations; (xiii) reversals; (xiv) waivers, if any;  (xv) and the final figure claimed under the present Section 13(2) notice. Until such reconciliation is furnished, the alleged sum of Rs.1,18,45,771.87/- is wholly disputed and is not admitted in any manner whatsoever.

 

16.                There is another significant discrepancy which requires a specific explanation. The Bank's claim in the pending O.A. comprises four separate loan accounts, whereas the present Section 13(2) Demand Notice identifies only three accounts. The O.A. had included (1) Car Loan Account No. 0822300036944; (2) Term/Housing Loan Account No. 0700306734640; (3) Cash Credit Account No. 0700250032294; and (4) GECL Loan Account No. 0700306740359.

 

17.                The present notice, however, claims (1) Account No. 0700250032294 – Rs.84,60,063/-; (2) Account No. 0700306734640 – Rs.27,14,628.87/-; and (3) Account No. 0700306740359 – Rs.6,71,080/-. The Car Loan Account does not appear in the present demand.

 

18.                This creates a fundamental question as to whether the alleged Car Loan liability (i) has been discharged; (ii) has been adjusted; (iii) has been waived; (iv) has been closed; (v) has been withdrawn from the Bank's claim; (vi) has been amalgamated with another account; or continues to remain payable in some other form.

 

19.                The Bank is therefore called upon to furnish a specific written clarification concerning the status of Account No.0822300036944, particularly because the said account formed part of the Bank's recovery claim in the pending O.A.

 

20.                My clients emphatically submit that the Bank cannot seek to recover a consolidated sum without furnishing sufficient particulars enabling the borrowers to ascertain the precise liability arising from each account.

 

21.                The three accounts mentioned in the present notice are separate banking facilities, and each must have its own (a) sanction; (b) disbursement; (c) contractual terms; (d) rate of interest; (e) repayment schedule; (f) debit entries; (g) credit entries; (h) NPA date; (i) interest calculation; and (j) closing balance. Accordingly, the Bank is called upon to provide a separate statement for each account from inception up to 31.05.2026. The Bank must also disclose the exact amount of principal and the exact amount of interest included in the alleged outstanding balance of each account. The Bank must further disclose all payments received from my clients and explain how each payment was appropriated. This is particularly necessary because the Defendants have already disputed the Bank's account statements and have relied upon documents relating to payments and transactions in the pending O.A.

 

22.                The Bank may contend that the pendency of the O.A. does not prevent the Bank from exercising its statutory remedies under the SARFAESI Act. My clients, however, respectfully submit that this does not answer the present objection. The question is not merely whether two statutory remedies can coexist. The question is what is the actual debt legally due and recoverable, and whether the Bank has properly and transparently established the basis of the fresh statutory demand. The pending O.A. remains an adjudicatory proceeding in which the Defendants have specifically disputed the Bank's claim. The alleged amount in the O.A. has not been finally adjudicated in favour of the Bank. Consequently, the Bank cannot treat the amount pleaded in the O.A. as though it were an admitted, crystallised and finally adjudicated liability and thereafter simply add further amounts to arrive at a fresh statutory demand. The Bank must establish the present demand independently and transparently.

 

23.                My clients reiterate that the correctness of the Bank's statements of account has already been placed in issue in the pending O.A. The Bank's assertion that the statements of account constitute conclusive proof of the alleged outstanding is specifically denied.

 

24.                That the contents of Schedule ‘A’, whereby the Bank has alleged an aggregate outstanding liability of Rs.1,18,45,771.87/- as on 31.05.2026, are specifically denied and disputed in their entirety, save and except the descriptions of the account numbers and nature of facilities, which are matters appearing from the Bank's own records. The alleged figures of Rs.84,60,063/- in CCOTH Account No.0700250032294, Rs.27,14,628.87/- in TLPHL Account No.0700306734640 and Rs.6,71,080/- in DLCOV Account No.0700306740359, totalling Rs.1,18,45,771.87/-, have not been established by any proper, transparent and account-wise reconciliation and are therefore not admitted by my clients. The Bank is put to strict proof of the principal outstanding, interest, penal interest, charges, appropriations, credits, repayments and every other component included in the said figures. The issue assumes particular significance in view of the pending O.A. No.15 of 2024 before the Learned DRT, Siliguri, wherein the Bank had claimed a materially different aggregate amount and had relied upon separate loan accounts. The Bank is therefore required to furnish a complete reconciliation demonstrating how the present figure of Rs.1,18,45,771.87/- has been arrived at and how the same corresponds with, differs from, or supersedes the amount claimed in the pending O.A.

 

25.                That, without prejudice to the aforesaid general objection, the Addressees specifically require the Bank to furnish a separate and complete statement of account in respect of each of the three facilities mentioned in Schedule ‘A’, namely CCOTH Account No.0700250032294, TLPHL Account No.0700306734640 and DLCOV Account No.0700306740359, from the respective dates of inception/disbursement up to 31.05.2026, showing separately the sanctioned amount, amount actually disbursed, principal outstanding, every debit and credit entry, repayments received, interest rate applied from time to time, penal/additional interest, charges and expenses, capitalization of interest, adjustments and the manner in which each payment has been appropriated. The Bank must further clarify the basis upon which the respective amounts of Rs.84,60,063/-, Rs.27,14,628.87/- and Rs.6,71,080/- have been calculated and must furnish the supporting ledger/account statements and certified computation sheets. In the absence of such account-wise particulars and reconciliation, the consolidated figure of Rs.1,18,45,771.87/- cannot be treated as an admitted or crystallised liability, and my clients expressly reserve all their rights and objections in relation to the actual liability, quantum, interest, validity of the accounts and all other issues pending adjudication before the Learned DRT.

 

26.                My clients have raised questions concerning the actual transactions, payments, credits, interest calculations and other entries appearing in the Bank's records. These issues remain to be adjudicated by the Learned DRT. Accordingly, the Bank is called upon to furnish certified and complete statements of account, together with the relevant ledger extracts and computation sheets, so that my clients can meaningfully examine the present demand.

 

27.                The Bank has relied upon the alleged classification of the accounts as NPA. My clients do not admit the correctness of the NPA classification merely because the same has been stated in the Demand Notice. The Bank is called upon to furnish the complete material on the basis of which each account was classified as NPA, including (a) date of classification; (b) overdue position; (c) account conduct; (d) relevant entries; (e) regulatory basis; (f) internal classification record; and (g) calculation showing the manner in which the NPA date was arrived at. The Bank is further required to explain the effect of subsequent payments, credits and transactions, if any, upon the alleged outstanding liability.

 

28.                The Defendants have already raised issues concerning the COVID-19 period and the applicable RBI regulatory measures in the pending O.A. The Bank is therefore required to disclose the manner in which the concerned accounts were treated during the relevant period. The Bank must specifically disclose whether any(a) moratorium; (b) restructuring; (c) interest relief; (d) interest-on-interest adjustment; (e) penal interest waiver; (f) regulatory concession; or (g) other COVID-related measure, was applicable to any of the concerned accounts and, if so, how the same was reflected in the accounts. Any amount calculated without giving effect to applicable regulatory directions is specifically disputed and shall not be treated as admitted.

 

29.                The Bank has relied upon the alleged equitable mortgage/security created in respect of the immovable property described in the Demand Notice. My clients state that the existence of security, even assuming without admitting the same, cannot by itself establish the correctness of the alleged debt of Rs.1,18,45,771.87/-. The Bank must establish the precise legal nexus between (i) the secured property; (ii) the mortgage; (iii) the respective loan facilities; (iv) the amount originally secured; (v) subsequent enhancement, if any; and (vi) the amount presently claimed. The Bank is accordingly called upon to furnish the complete security documents, mortgage documents, valuation documents and all documents relied upon for enforcement.

 

30.                My clients further call upon the Bank to clarify the date appearing on the present Demand Notice. The notice bears a reference pertaining to the financial year 2026-27, while the date and the computation of outstanding require precise clarification. Since the date of a Section 13(2) Demand Notice has direct statutory significance, the Bank must furnish an authenticated copy of the actual notice as issued and served, clearly establishing (a) date of issuance; (b) date of dispatch; (c) date of service; (d) amount outstanding on the date of demand; and (e) statutory period granted for payment.

 

31.                That the description of the alleged secured asset appearing under “PART–II – Equitable Mortgage of Immovable Properties” is hereby specifically disputed and not admitted, except to the limited extent that the Bank has described the property as standing in the name of Hasna Bewa, W/o Late Janaruddin Sekh, and has referred to Registered Deed No. I-2179 dated 14.03.2000. The mere description of an immovable property in a statutory notice does not, by itself, establish the existence, validity, subsistence, extent or enforceability of any equitable mortgage in favour of the Bank, nor does it establish that the property presently secures each and every amount alleged in the Schedule ‘A’ of the notice.

 

32.                That the Bank has described the alleged secured property as 3.50 Decimal residential land and building situated at Mouza Janmahammadpur, J.L. No.112, L.R. Khatian No.2417, L.R. Plot No.2503, registered at ADSR Sadar Berhampore, Murshidabad, under Registered Deed No.I-2179 dated 14.03.2000, allegedly standing in the name of Hasna Bewa. The Addressees call upon the Bank to establish, by production of the original and/or certified title documents and all relevant mortgage records, that the said property was in fact validly offered and accepted as security for the specific loan facilities presently sought to be enforced and that the alleged mortgage legally extends to the entire outstanding amount of Rs.1,18,45,771.87/- now demanded.

 

33.                That the Bank is further required to disclose the precise date, place and manner of creation of the alleged equitable mortgage, including the date on which the original title deed was allegedly deposited with the Bank, the branch/office where the same was deposited, the person by whom it was deposited, the authority under which it was accepted, and the contemporaneous memorandum, declaration, register, acknowledgment or other document relied upon by the Bank to establish the alleged mortgage. The Addressees specifically call upon the Bank to furnish the complete chain of documents relating to creation, modification, enhancement, continuation and subsistence of the alleged equitable mortgage.

 

34.                That the Bank must further establish the specific nexus between the alleged equitable mortgage and each of the three accounts mentioned in Schedule ‘A’, namely CCOTH Account No.0700250032294, TLPHL Account No.0700306734640 and DLCOV Account No.0700306740359. It is not sufficient merely to state that the property constitutes an equitable mortgage. The Bank is required to demonstrate from the sanction documents, mortgage documents and relevant banking records whether the said property was intended to secure each of the aforesaid facilities separately or collectively, the amount originally secured, and whether any subsequent enhancement, renewal, restructuring or additional facility was legally covered by the alleged security.

 

 

35.                That the Addressees further call upon the Bank to clarify the relationship between the original amount secured under the alleged mortgage and the present alleged liability of Rs.1,18,45,771.87/-. The property is stated to have been covered by Registered Deed No.I-2179 dated 14.03.2000, whereas the present demand comprises liabilities under different banking facilities. The Bank must therefore specifically disclose the sanction letters, loan agreements, security documents, mortgage declarations and subsequent documents, if any, by which the Bank claims that the alleged security continued to secure the present outstanding liabilities.

 

36.                That the identity, title and extent of the secured property must also be established with certainty. The Bank has described the property as measuring 3.50 Decimal, being L.R. Plot No.2503 under L.R. Khatian No.2417, Mouza Janmahammadpur, J.L. No.112. The Addressees call upon the Bank to furnish the relevant LR Record-of-Rights, mutation particulars, title search report, encumbrance/search report, approved valuation report and present valuation of the land and building, together with the complete boundary description. The boundaries stated in the notice, namely East – Building of Marjina Bibi; North – Road; West – House of Bapi Sk; South – House of Rosimuddin Mondal, must also be reconciled with the title and revenue records relied upon by the Bank.

 

37.                That the Bank is further required to establish that the property described in Part–II is legally capable of being enforced under the SARFAESI Act in respect of the particular debt presently demanded and that there exists no legal impediment, encumbrance, prior charge, competing interest or other circumstance affecting the Bank's alleged security interest. The Addressees do not admit the Bank's assertion that the mere production or reference to Deed No.I-2179 dated 14.03.2000 automatically confers upon the Bank an enforceable security interest over the property for the entire amount presently claimed.

 

38.                That the aforesaid objection is particularly material in view of the pending O.A. No.15 of 2024 before the Learned DRT, Siliguri, wherein the Bank has already claimed recovery on the basis of specified loan accounts and has relied upon its alleged security documents. The liability, quantum and account-wise outstanding in the said O.A. remain disputed and pending adjudication. Therefore, until the Bank establishes the precise amount legally due in each account and the precise extent of the security securing such liability, the Bank cannot simply assume that the entire amount presently stated in Schedule ‘A’ is secured by the property described in Part–II.

 

39.                That the Addressees further call upon the Bank to clarify whether the alleged equitable mortgage was ever registered, recorded or otherwise disclosed in the applicable statutory/revenue records, and, if so, to furnish copies of all such records. The Bank is also required to disclose whether any prior or subsequent mortgage, charge, encumbrance, release, modification or satisfaction concerning the said property exists in its records.

 

40.                That the Addressees specifically reserve their right to challenge the validity, extent, enforceability and priority of the alleged equitable mortgage, including the authority of the person creating the alleged security, the circumstances in which the title deed was allegedly deposited, the documents accompanying such deposit, the consideration for which the security was allegedly created, and the applicability of the alleged mortgage to the individual facilities now sought to be recovered.

 

 

41.                That in the circumstances stated above, the Bank is called upon to furnish complete particulars and documents establishing the alleged equitable mortgage before proceeding against the property under Section 13(4) or any other provision of the SARFAESI Act. The Addressees further call upon the Bank to provide a current and authenticated valuation of the property, together with the basis of valuation, so that the alleged secured asset and the alleged outstanding liability can be properly assessed.

 

42.                That, accordingly, the description of the property contained in Part–II of the Demand Notice is hereby objected to and disputed to the extent of the Bank's assertion of an enforceable mortgage securing the entire amount presently demanded. Nothing contained herein shall be construed as an admission of the existence, validity, extent or enforceability of the alleged equitable mortgage. The Bank is put to strict proof of its title/security documents, creation and subsistence of the mortgage, the debt secured thereby, the extent of the security and its present enforceability, and the Addressees reserve all their rights and remedies in the pending O.A. No.15 of 2024 and in any appropriate proceedings before the competent forum.

 

43.                The most important question requiring an answer from the Bank is this: Once the Bank has expressly withdrawn the earlier Section 13(2) Demand Notice dated 02.07.2021 in compliance with the Judgment dated 29.07.2024, what is the legal basis for treating that withdrawn notice as continuing to have evidentiary or operative significance in O.A. No.15 of 2024? My clients are not inviting the Authorised Officer to adjudicate the pending O.A. The present objection is confined to requiring the Bank to maintain consistency in its own statutory and judicial pleadings and to explain the foundation of the fresh demand. If the Bank asserts that the O.A. remains independently maintainable notwithstanding withdrawal of the earlier Section 13(2) notice, then the Bank must nevertheless clarify which particular debt, for which particular period and under which particular account, is presently being enforced under the new Section 13(2) notice.

 

44.                For abundant caution, it is expressly stated that my clients do not admit the alleged debt or any part thereof. Any reference to the figures contained in the Bank's notice or O.A. herein is made solely for the purpose of identifying and demonstrating the discrepancies and contradictions in the Bank's own claims. My clients reserve their right to challenge every component of the alleged liability, including: (i) principal; (ii) interest; (iii) penal interest; (iv) charges; (v) expenses; (vi) capitalization; (vii) NPA classification; (viii) appropriation; (ix) security; (x) guarantee; (xi) personal liability; (xii) limitation; (xiii) service of notices; and  (xiv) enforceability of the alleged debt.

 

45.                For effective consideration of this representation under Section 13(3A), the Bank is called upon to furnish the following;

(a) complete statements of account of all concerned loan accounts from inception;

(b) complete account-wise computation up to 31.05.2026;

(c) details of every payment and credit received;

(d) details of appropriation of every payment;

(e) rate of interest applicable from time to time;

(f) computation of penal/additional interest;

(g) details of all charges and expenses;

(h) NPA classification records;

(i) copies of all sanction letters and loan agreements;

(j) copies of all security and guarantee documents;

(k) copy of the earlier Section 13(2) notice dated 02.07.2021;

(l) copy of the alleged proof of service thereof;

(m) copy of the Judgment and Order dated 29.07.2024;

(n) document evidencing withdrawal of the earlier demand;

(o) complete reconciliation between the amount claimed in O.A. No.15 of 2024 and the present amount demanded;

(p) explanation regarding the omission of the Car Loan Account from the present demand;

(q) COVID-period account treatment and regulatory adjustments;

(r) valuation report and details of the alleged secured property; and

(s) authority/authorization under which the present Demand Notice has been issued.

 

46.                My clients specifically invoke their statutory right under Section 13(3A) to make representations and objections to the Demand Notice. The present representation is not a mere denial. It raises specific, substantive and documentary issues concerning: (1) the previous Demand Notice; (2) the DRT Judgment; (3) the Bank's own withdrawal; (4) the pending O.A.; (5) the amount claimed therein; (6) the amount presently demanded; (7) the different number of accounts; (8) the account-wise computation; (9) payments and credits; (10) interest; (11) NPA classification; and (12) security. The Bank is therefore requested to consider each objection independently and objectively and to communicate a reasoned decision in accordance with law. A mechanical rejection of the representation without dealing with the specific issues raised herein would fail to address the substance of the statutory representation.

 

47.                In the totality of the facts and circumstances, the present Demand Notice suffers from serious factual and legal uncertainties which require clarification before any further coercive measure is undertaken. The Bank cannot proceed merely upon a consolidated figure when: (1) an earlier Section 13(2) Demand Notice was issued;  (2) SARFAESI proceedings were thereafter challenged before the DRT; (3) the DRT passed its Judgment dated 29.07.2024; (4) the Bank itself states that it has withdrawn the earlier Section 13(2) Demand Notice; (5) the Bank has an O.A. pending before the DRT claiming a substantially different amount; (6) the earlier O.A. contained four accounts; (7) the present notice contains only three accounts; and (8) the precise account-wise liability remains disputed and unadjudicated. My clients therefore submit that the Bank must first reconcile its own pleadings, its own accounts and its own statutory notices, and only thereafter proceed strictly in accordance with law.

 

In the aforesaid facts and circumstances, I, on behalf of my clients, hereby call upon the Authorised Officer of Punjab National Bank to (a) 1. Accept and take on record this Reply-cum-Objection under Section 13(3A); (b) Withdraw the present Demand Notice, insofar as it is founded upon or seeks to rely upon the earlier Section 13(2) Demand Notice dated 02.07.2021 which the Bank itself has stated to have been withdrawn; (c) Alternatively, treat the present notice strictly as a fresh statutory demand and furnish a complete and independently reconciled computation; (d) Explain the substantial difference between the Rs.95,63,554.87/- claimed in O.A. No.15 of 2024 and the present demand of Rs.1,18,45,771.87/-; (e) Explain the omission of the Car Loan Account from the present Demand Notice; (f) Furnish complete account-wise statements and supporting documents; (g) Give full credit for all payments and adjustments; (h) Recalculate the interest, penal interest and charges in accordance with law and the applicable contractual and regulatory provisions; (i) Clarify the NPA classification and the treatment of the accounts during the COVID-19 period; (j) Furnish complete particulars concerning the mortgage/security relied upon by the Bank; (k) Refrain from taking any coercive measure under Section 13(4) until the objections herein are duly considered and disposed of in accordance with Section 13(3A); (l) Communicate a reasoned and speaking decision upon each of the objections raised herein; and (m) Clarify the legal and factual basis upon which the Bank proposes to proceed with the present statutory demand while its earlier demand has been withdrawn and its recovery claim remains pending adjudication before the Learned DRT in O.A. No.15 of 2024.

 

This Reply-cum-Objection is submitted without prejudice to the rights and contentions of my clients in O.A. No.15 of 2024, S.A. proceedings, any proceedings arising from the Judgment dated 29.07.2024, and any future proceedings under the SARFAESI Act or otherwise. Nothing contained herein shall be construed as: (a) an acknowledgment of debt; (b) an admission of the Bank's account statements; (c) an admission of the amount claimed; (d) an admission of liability of any individual Addressee; (e) an admission of validity of the mortgage/security; (f) a waiver of limitation; (g) a waiver of any defence already taken in the pending O.A.; or (h) an acceptance of the Bank's computation. The Bank is put to strict proof of each and every component of the alleged liability.

 

My clients reserve their right to take appropriate proceedings before the competent forum against any action taken contrary to law, including any measure purportedly taken under Section 13(4) of the SARFAESI Act.

 

 

Yours faithfully,

 

 

Pritilata Sardar

Advocate

High Court Calcutta

 

 

 

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