# In the matter of Rotomac Exports Private Limited CA No. 228 & 229 of 2018 in CP (IB) No. 71-ALD-2017

> NCLT judgment dated 2022-06-13. Citation: TCN-2022-NCLT-02248. The case involves two applications, CA No.229 of 2018 and CA No.228 of 2018, filed in…

- **Court:** NCLT
- **Order date:** 13 Jun 2022
- **Citation:** TCN-2022-NCLT-02248
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-division-bench-court-i-chenn/rotomac-exports-private-limited-ca-no-228-229-of-2018-in-cp-ib-no-71-ald-2017-b8e68129

## Summary

### Background

The case involves two applications, CA No.229 of 2018 and CA No.228 of 2018, filed in connection with CP (IB) NO.71/ALD/2017. These applications were filed by the Liquidator of Rotomac Exports Private Limited, Anil Goel, seeking directions related to the corporate debtor's assets and financial information. CA No.229/2018 seeks directions to the respondents to provide Tally Data and other relevant financial information/records of the Corporate Debtor and handover the possession of a Toyota Innova. CA No.228/2018 seeks directions to the Director General of Police, Uttar Pradesh, and the Station House Officer of Kohna Police Station to provide assistance to the Liquidator in taking possession of the same Toyota Innova.

## Facts

Anil Goel, the Liquidator of Rotomac Exports Private Limited, filed two applications, CA No.229 of 2018 and CA No.228 of 2018, in the National Company Law Tribunal (NCLT), Allahabad Bench, Prayagraj, concerning the Corporate Insolvency Resolution Process (CIRP) of Rotomac Exports Private Limited. The Liquidator sought directions to obtain financial records and possession of a Toyota Innova (Registration No.UP-78-CF-0977), an asset of the Corporate Debtor. In CA No.229, the respondents were Vikram Kothari, Sadhna Kothari, Rahul Kothari, and Archana Kothari. Rahul Kothari provided Tally Data and financial records from 2010 to 20.09.2017 (the date of CIRP initiation) and handed over the vehicle keys. However, the vehicle was attached by Income Tax Authorities since

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## Issues and analysis

### Issue 1: Whether the respondents should be directed to provide the Tally Data and other relevant financial …

**Ratio:** The Liquidator, appointed under the Insolvency and Bankruptcy Code, has the authority to

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**Reasoning:** Mr. Rahul Kothari complied with the order dated 18.04.2022 and provided the Tally Data

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**Interpretation:** The Liquidator's role is to gather all necessary information to manage the

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**Application:** Since Mr. Rahul Kothari already provided the Tally Data, the court acknowledged

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## Parties

- **Judges:** Rajasekha…; Virendra Kumar…
- **Appellants:** Anil…
- **Respondents:** ROTOMAC EXPORTS…; Vikram Ko…

## Timeline

- **2017-01-01 — Initiation…**: Corporate Insolvency Resolution Process (CIRP) initiated for Rotomac Exports Private…
- **2018-01-01 — Filing of Appl…**: CA No.229 of 2018 and CA No.228 of 2018…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 60(5) — Adjudicating Authority for corporate persons](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-60)

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