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[Cites 8, Cited by 0]

Gujarat High Court

Board Of Trustees Of Port Kandla vs Jaisu Shipping Co. Pvt. Ltd. on 7 September, 2018

Author: Akil Kureshi

Bench: Akil Kureshi, B.N. Karia

       C/SCA/23329/2017                                       JUDGMENT




          IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

           R/SPECIAL CIVIL APPLICATION NO. 23329 of 2017


FOR APPROVAL AND SIGNATURE:


HONOURABLE MR.JUSTICE AKIL KURESHI

and
HONOURABLE MR.JUSTICE B.N. KARIA

==========================================================

1   Whether Reporters of Local Papers may be allowed to
    see the judgment ?

2   To be referred to the Reporter or not ?

3   Whether their Lordships wish to see the fair copy of the
    judgment ?

4   Whether this case involves a substantial question of law
    as to the interpretation of the Constitution of India or any
    order made thereunder ?

==========================================================
                 BOARD OF TRUSTEES OF PORT KANDLA
                               Versus
                    JAISU SHIPPING CO. PVT. LTD.
==========================================================
Appearance:
MR KM PATEL, SENIOR ADVOCATE with MR MK VAKHARIA(1483) for the
PETITIONER(s) No. 1
MR SHAILESHKUMAR MISHRA, SENIOR ADVOCATE with JEET Y
RAJYAGURU(8039) for the RESPONDENT(s) No. 3
MR MB GOHIL(2702) for the RESPONDENT(s) No. 13
MR NS TAHILRAMANI(2576) for the RESPONDENT(s) No. 13
MR SP MAJMUDAR(3456) for the RESPONDENT(s) No. 1
MR SHALIN MEHTA, SENIOR ADVOCATE with MS VIDHI J BHATT(6155)
for the RESPONDENT(s) No. 10
NOTICE SERVED(4) for the RESPONDENT(s) No. 12,2,6,7,8
NOTICE UNSERVED(8) for the RESPONDENT(s) No. 11,4,5,9
MR UMESH SHUKLA, SENIOR ADVOCATE with MR SHASHVATA U
SHUKLA(8069) for the RESPONDENT(s) No. 14



                                  Page 1 of 25
       C/SCA/23329/2017                                    JUDGMENT



==========================================================

 CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
        and
        HONOURABLE MR.JUSTICE B.N. KARIA

                         Date : 31/08/2018 - 07/09/2018

                     ORAL JUDGMENT

(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)

1.  This   petition   is   filed   by   the   Board   of  Trustees   of   Port   of   Kandla,   popularly  referred to as "Kandla Port Trust" which is  how we would also refer to the petitioner as.  Petitioner   has   challenged   an   order   dated  16.11.2017   passed   by   the   Commercial   Court,  Rajkot, by which the learned Judge dismissed  the application Ex.109 in pending Commercial  Civil Suit No.116 of 2016.  

 

2.   Facts   briefly   stated   are   as   under.   The  petitioner   is   a   body   corporate   constituted  under the Major Port Trust Act, 1963 and in  exercise of the powers vested in it, manages  Kandla Port. In discharge of such functions,  the   petitioner   had   awarded   the   contract   to  the   original   sole   defendant   M/s.   Jaisu  Shipping   Company   Pvt.   Ltd.,   (hereinafter  referred to as "Jaisu Shipping") for the work  of   dredging   at   the   port.   Multiple   disputes  arose during the execution of such contract.  As per the petitioner the original plaintiff  Page 2 of 25 C/SCA/23329/2017 JUDGMENT ­ the defendant was unable to pay huge debt  to   the   Kandla   Port   Trust.   On   account   of  misfeasance on the part of the defendant, the  marine   activities   at   the   port   came   to   a  practical   halt.   The   crew   working   on   the  vessels   deployed   by   the   defendant   were  abandoned.   They   were   not   provided   food,  water,   medication   etc.   All   these  responsibilities were undertaken by the Port  Trust.   Inter   alia   on   such   basis,   the  plaintiff  filed  Special  Civil  Suit  No.41   of  2013   against   Jaisu  Shipping  for  recovery   of  sum   of   Rs.57.07   crores   (rounded   off).   Upon  establishment   of   the   Commercial   Court   at  Rajkot   under   the   Commercial   Courts,  Commercial Division and Commercial Appellate  Division   of   High   Courts   Act,   2015  (hereinafter   referred   to   as   "Commercial  Courts   Act"   for   short)   the   suit   was  transferred  to  said  Court  and  renumbered   as  Commercial Civil Suit No.116 of 2016.  

 

3.   In   such   suit,   the   plaintiff   filed  application   Ex.5   for   attachment   before  judgment.   In   such   application   the   plaintiff  detailed   as many   as twenty­five  movable  and  immovable properties which should be attached  pending   the   suit,   failing   which,   in   the  opinion   of   the   plaintiff   the   decree   when  Page 3 of 25 C/SCA/23329/2017 JUDGMENT passed   would   be   difficult   to   execute.   This  list   contained   various   vessels   which  admittedly were not of the  ownership of the  defendant   but   were   owned   by   several   other  entities.  The  trial  Court  having   refused   to  grant  injunction   as prayed  for,  Kandla  Port  Trust filed Appeal From Order No.467 of 2016  before the High Court which was disposed of  by   a   judgment   dated   23.12.2016.   In   the  context of the ships which were registered in  the   names   of   the   entities   other   than   the  defendant,   the   Court     in   the   said   judgment  allowed the plaintiff to withdraw the Appeal  From   Order   as   well   as   a   Special   Civil  Application   which   was   filed   for   similar  relief   with   a   liberty   to   file   appropriate  application   before   the   Commercial   Court   to  join   the   respective   owners   of   such   vessels  and   thereafter   to   seek   appropriate   relief  with respect to such properties.     

 

4.  Pursuant to such order, the plaintiff filed  application   Ex.109   before   the   Commercial  Court and prayed that following entities may  be joined as additional defendants :­   "(i) Zala & Co.

  Address :­ 13, Station Plot, Gondal     Rajkot, Gujarat - 360311. 

(ii)  The State Enterprise Black Sea & Azove Tea   Dredging   Co.   (CHAMP)   Having   office   at   7,   Page 4 of 25 C/SCA/23329/2017 JUDGMENT Primorskaya Street, Odeesa - 65026, Ulrraine.  

 

(iii) Pinkiman Shipping Ltd.,  Address : (i) Charlestown, Nevis

  (ii) C/o. Jaisu Shipping Co.Lvt.Ltd.,     Kawalaramani House,   Kandla - 370 210  

(iv) Kenton Development   Address :­ S.A. Panama City,    Republic of Panama 

(v) M/s. Pritam Brothers    Address : (i) 16, Mevawala Market   New Kandla, Kutch - 372010

  (ii) 7, Maitri  Society,  Sindhi    Society, Adipur, Kutch   370 205.  

 

(vi) M/s. Jaisu & Company Pvt. Ltd.,    Address : 7, Maitri Society, Sindhi    Society, Adipur, Kutch ­   370 205. 

 

(vii)  Shri Kenayalal G. Kewalramani   Partner of M/s. Pritam Brothers,   Address : 16, Mevawala Market,   New Kandla, Kutch ­ 372010  

(viii) Shri Mohandas Gopaldas Kewalramani    Address :  7, Maitri  Society, Sindhi Society,   Adipur, Kutch - 370 205. 

 

(ix)  M/s. Jaisu Dredging & Shipping Ltd.,    Address : Office No.2, 4th Floor,   A Wing, Maradia Plaza,   C.G. Road, Ahmedabad ­    380 009. 

(x) Smt. Kavita M. Kewalramani   Director of Jaisu Shipping Co.

  Address : House No. DHZ­S­172   (Full Unit), Ward­12A,   Gandhidham - Kutch    

(xi) Pushpaben S. Kewalramani   Address : Plot No.389, Ward 5­B, Page 5 of 25 C/SCA/23329/2017 JUDGMENT   Adipur, Kutch   

(xii)  Pritamji Kewalramani   Director of Jaisu Shipping Co. Ltd.,   Address : Plot No.123, Ward 6   (Industrial) Gandhidham ­   Kutch   

(xiii) Amrut Dredging & Shipping Ltd.,    Address : Office No.8, Pawan   Chambers, M.G.Road, Gondal, Gujarat 360 311." 

 

5.     In   such   application,   the   plaintiff  contended that the original defendant who was  given the contract for the work of dredging  had   deployed   several   vessels   which   were  mentioned   in   the   application   for   attachment  before judgment. In the process the defendant  had   used   the   device   of   corporate   entity   by  showing   ownership   of   such   vessels   in  different   names   with   a   view   to   defeat   the  liability   which   may   arise   on   account   of  failure   of   the   defendant   to   carry   out   the  contractual obligation. It was contended that  having   regard   to   the   share   holding   pattern  and the commonality of directors managing the  affairs   of   the   different   companies,   it   is  evident that the object of showing vessels of  the   ownership   of   the   different   corporate  entities   was   only   to   avoid   the   eventual  liability. It was contended that some of the  vessels were transferred by the defendant to  the third parties during the pendency of the  Page 6 of 25 C/SCA/23329/2017 JUDGMENT suit with a view to defeat the satisfaction  of   the   plaintiff's   claim.   It   was   further  contended   that   various   vessels   and   other  properties were transferred by the defendant  in   favour   of   the   sister   concerns.   On   such  grounds, the plaintiff urged the trial Court  to lift the corporate veil and permit joining  of the additional defendants in the suit so  that   the   prayer   for   attachment   before  judgment   against   the   specified   properties  i.e. the vessels owned by such defendants can  be pressed.   

 

6.   Several defendants, but not all, appeared  before   Commercial   Court   in   response   to   the  summons issued and filed the replies strongly  objecting to the plaintiff's prayers. We may  briefly   refer   to   the   replies   of   three   of  these entities.   

 

(i)     M/s.   Jaisu   Dredging   &   Shipping   Ltd.,  filed   reply   at   Ex.141   in   which   it   was  contended   that   there   was   no   commonality   of  the managerial control between the defendant  and   the   said   third   party   respondent.   The  certificate   issued   by   the   Company   Secretary  based   on   the   records   maintained   by   the  Registrar   of   Companies   was   produced   to  contended that for the relevant period during  Page 7 of 25 C/SCA/23329/2017 JUDGMENT 2009 to 2013, there were no common directors  between   the   two   companies.   It   was   further  contended that the obligations arising out of  the   contract   between   the   plaintiff   and   the  defendant   have   no   connection   with   the  business of the deponent which is a separate  legal   entity.   Even   if   there   are   common  shareholders   and   common   Board   of   Directors,  that   itself   would   not   permit   the   Court   to  lift   the   corporate   veil.   It   was   contended  that   the   application   filed   by   Kandla   Port  Trust nowhere discloses the grounds enabling  the Court to lift the corporate veil. It was  denied   that   the   vessels   or   any   of   those  mentioned   in   the   Ex.5   application   were  transferred   by   the   defendant   to   the   said  deponent.    

(ii)       One   Amrut   Dredging   &   Shipping   Ltd.,  filed  reply  at  Ex.145  denying  the  averments  made in the application of Kandla Port Trust  for joining party. It was contended that the  said deponent had no concern with M/s. Jaisu  Shipping.   It   was   denied   that   the   deponent  owns   vessels   which   are   referred   to   in   Ex.5  application   by   the   plaintiff   which   were  purchased by way of same protocol from M/s.  Jaisu   Dredging   &   Shipping.   Necessary  documents in support of such contention were  Page 8 of 25 C/SCA/23329/2017 JUDGMENT produced. It was therefore contended that the  vessels   were   purchased   by   the   deponent   not  from M/s. Jaisu Shipping but from M/s. Jaisu  Dredging. They were purchased at a time when  M/s.   Jaisu   Dredging   was   not   a   party   to   the  suit   and   no   injunction   was   granted   against  sale of the properties.   

(iii)  One  Black   Sea   &   Azove   Sea   Dredging  Co. (hereinafter referred to as "Black Sea")  which   is   a   State   enterprise   of   Ukraine   had  filed  written  notes  of  arguments   before  the  Commercial Court in which it was pointed out  that the said Company is an owner of several  dredging   vessels   including   one   Genichesk   -  KAMAL   LVI   which   is   presently   anchored   at  Kandla Port. Such vessel was handed over to  the   defendant   who   was   put   in   possession   of  the dredger. However, Black Sea continued to  be the owner thereof. The vessel was brought  to   India   and   deployed   at   Kandla   Port   for  dredging   work.   It   was   therefore   strongly  urged that M/s. Jaisu Shipping not being the  owner   of   the   vessel,   the   vessel   cannot   be  used for any recovery of dues from M/s. Jaisu  Shipping.  

7.    The learned Judge of the Commercial Court  by   detailed   impugned   judgment   dismissed   the  Page 9 of 25 C/SCA/23329/2017 JUDGMENT application of the Kandla Port Trust. Various  authorities   were   cited   before   the   Judge  urging the Court to lift the corporate veil.  The   learned   Judge   did   not   find   sufficient  grounds   for   application   of   the   said  principles. It was held that no property of  the   defendant   i.e.   M/s.   Jaisu   Shipping   was  transferred   to   M/s.   Jaisu   Dredging.,   M/s.  Jaisu  Shipping  Company  Pvt.  Ltd.,  and  other  defendants   also.   With   respect   to   the   M/s.  Black Sea, the Court found that there was no  ground  at  all  to  add  the  said  entity   as an  additional defendant since all the documents  of ownership of the vessel were clear and in  fact within the possession of the Kandla Port  Trust, despite which, an attempt was made to  join said entity as additional defendant. In  the   opinion   of   the   Court   such   attempt   was  plainly   vexatious.   With   respect   to   the  vessels   belonging   to   M/s.   Amrut   Dredging   &  Shipping   the   Court   made   following  observations:­     "Now, the issue of the purchase of vessels   by   Amrut   Dredging.   It   appears   that   the   Jaisu   Dredging   sold   the   vessel   Kamal   8   (since Amrut 16) to Amrut Dredging in the   year   2015.   Similarly,   Jaisu   Dredging   had  also   sold   the   vessel   'Durga"   to   Amrut   Dredging   in   the   year   2015.   That   part,   Jaisu   Dredging   had   also   sold   "M.   V.   Sahayak"   to   Amrut   Dredging   in   the   year   2015.   Hence,   such   3rd  party   transaction,   Page 10 of 25 C/SCA/23329/2017 JUDGMENT between Jaisu Dredging and Amrut Dredging,   cannot   be  faulted,   for  in  the   year   2015,   Jaisu   Dredging   was   not   responsible   for   paying off debts of the defendant. This is   in   consonance   with   a   discussion   recorded   by   this   Court   concerning   the   lifting/piercing of corporate veil."

 

8.   On the basis of such findings, the learned  Judge   allowed   the   application   of   the  plaintiff   only   to   the   limited   extent   of  joining one Zala & Company as defendant No.2.  This   part   of   the   order   is   not   in   challenge  before us. For the rest, the application of  the   plaintiff   was   dismissed.   Cost   of   Rs.2  lacs   was   awarded   in   case   of   M/s.   Black   Sea  and   cost   of   Rs.4   lacs   was   awarded   to   M/s.  Amrut   Dredging   Shipping.   For   those   who   had  not   appeared,   cost   of   Rs.11,000/­   per  respondents was ordered to be deposited with  the District Legal Service Authority. For the  rest   of   the   opponents   cost   of   Rs.25,000/­  each would be paid to them. This judgment the  Kandla   Port   Trust   ­   original   plaintiff   has  challenged before us.  

 07.09.2018 

9.   Learned senior counsel Shri K. M. Patel for  the Kandla Port Trust submitted that at the  stage  of  considering   the  application   of the  plaintiff   for   joining   additional   defendants  Page 11 of 25 C/SCA/23329/2017 JUDGMENT all   that   the   Court   was   required   to   examine  was   whether   the   proposed   defendants   were  necessary  or  proper  parties.   At that   stage,  the strict proof of high degree of likelihood  of  obtaining   a decree  against  such  proposed  defendants should not be insisted.   

 

10.   Counsel   further   submitted   that   looking   to  the   shareholding   pattern   of   various  companies,   commonality   of   the   management  between   the   original   defendant   and   these  companies and such other relevant factors, it  was a fit case where the corporate veil was  required to be lifted. Counsel submitted that  the original defendant and other entities may  be   independent   private   limited   companies,  they had managed their affairs in such a way  that dues of the original defendant should be  allowed   to   be   recovered   from   the   other  entities.   Counsel   further   submitted   that  various vessels changed ownership during the  course   of   the   contract   between   Kandla   Port  Trust   and     M/s.   Jaisu   Shipping   and   in   some  cases the ownership was transferred from M/s.  Jaisu Shipping to sister concerns during the  pendency   of   the   suit   clearly   indicating   an  attempt to frustrate the decree if eventually  passed. Special focus was made by the counsel  on   three   companies,   namely,   M/s.   Jaisu   &  Page 12 of 25 C/SCA/23329/2017 JUDGMENT Company, M/s. Jaisu Dredging & Shipping  and  Amrut  Dredging  &  Shipping.  It  was  contended  that   at   least   with   respect   to   these   three  entities, the plaintiff had made out a good  case for bringing on the record as additional  defendants.   

 

11.   Our   attention   was   drawn   to   an  undertaking   dated   16.4.2015   filed   by   Amrut  Dredging   &   Shipping   before   the   High   Court  while seeking permission to carry out repairs  of the vessels, namely, Kamal VIII and Kamal  XXXII in which according to the counsel, the  ownership of the vessels was acknowledged to  be that of the original defendant i.e. M/s.  Jaisu   Shipping   &   Company.   Counsel   therefore  argued   that   M/s.   Jaisu   Shipping   now   cannot  take   a   contrary   stand.   Counsel   lastly  contended that in any case, the imposition of  heavy cost by the trial Court even in cases  where the proposed defendants did not appear  before the Court was improper.  

 

12.     In   support   of   these   contentions   counsel  relied   on   the   judgment   of   Supreme   Court   in  case of State of Rajasthan and ors. Vs. Gotan  Lime   Stone  Khanij  Udyog  Private  Limited  and  another,   reported   in   (2016)   4   SCC   469,  in  which   the   Court   considered   at   length   the  Page 13 of 25 C/SCA/23329/2017 JUDGMENT concept   of   lifting   of   corporate   veil   with  reference   to   several   past   judgments.   After  discussing  the  law  the  Court   made  following  observations :­    "37.   The learned Single Judge and the Division   Bench   have   gone   by   only   one   aspect   of   law   i.e.   the   general   principle   that   sale   of   shares   by   itself is not sale of assets but this principle   is   subject   to   the   doctrine   of   piercing   of  corporate veil wherever necessary to give effect   to the policy of law. In the present case, this   principle   clearly   applies   as   transfer   of   shares   to cover up the real transaction which is sale of  mining   lease   for   consideration   without   previous   consent   of   competent   authority,   as   statutorily   required. The statutory requirement is sought to   be   overcome   with   the   plea   that   it   was   a   transaction   merely   of   transfer   of   shareholding   when on the face of it the transaction is clearly   that of sale of the mining lease. In view of the  above, the view taken by the High Court cannot be  sustained."

 

13.     On the other hand, learned senior counsel  Shri Shalin Mehta for M/s. Jaisu Dredging &  Shipping   pointed   out   that   letter   of   intent  was   issued   in   favour   of   the   original  defendant in November, 2010. The contract was  terminated  on  26.1.2013.   The  civil  suit  was  filed   only   on   30.9.2013.   He   submitted   that  none of the vessels has been transferred from  original defendant i.e. M/s. Jaisu & Shipping  Company   to     M/s.   Jaisu   Dredging   &   Shipping  during   this   period.     M/s.   Jaisu   Dredging   &  Shipping   was   the   owner   of   several   vessels. 

Page 14 of 25
    C/SCA/23329/2017                          JUDGMENT



  None   of   them   was   acquired   from     M/s.   Jaisu 

Shipping & Company during the above period or  thereafter.   He   submitted   that   the   plaintiff  failed   to   establish   necessary   facts   for  lifting the corporate veil. Joining the said  opponent   as   an   additional   defendant   would  cause undue hardship. In any case, no final  relief   can   be   granted   against   the   said  opponent   nor   the   properties   of   the   said  company   can   be   utilized   for   satisfying   the  decree against the original defendant even if  passed   by   the   Commercial   Court.   He   pointed  out that the plaintiff had referred to four  vessels   of   the   ownership   of     M/s.   Jaisu  Dredging   & Shipping,   namely,   Kamal  V,  Kamal  VIII,  Durga,   Saraswati  and  Sahayak.  None   of  them   was   acquired   by   M/s.   Jaisu   Dredging   &  Shipping   after   the   issuance  of   the   LOE   in  favour of the defendant.   

 

14.   Learned   counsel   Shri   Shukla   for   Amrut  Dredging   in   addition   to   adopting   the   stand  canvassed   by   Shri   Mehta   submitted   that   the  undertaking   filed   before   the   Court   by   his  client   dated   16.4.2015   was   for   limited  purpose, for carrying out repairs and survey  of  the  vessels.  Nowhere  in  this  undertaking  the   deponent   had   accepted   the   ownership   of  the vessel to be that of M/s. Jaisu Shipping. 

Page 15 of 25

C/SCA/23329/2017 JUDGMENT No   case   for   lifting   the   corporate   veil   has  been   made   out.   Application   of   Kandla   Port  Trust was bereft of any details.   

 

15.   Counsel   Shri   Shaileshkumar   Mishra  appeared   for  Black  Sea  and  strongly  opposed  in the appeal. He submitted that the vessel  Kamal   56   is   of   ownership   of   Black   Sea.   It  merely leased to M/s. Jaisu Shipping and was  being   utilized   for   dredging   work   at   Kandla  Port.   Black   Sea   is   a   Company   owned   by   the  Ukrainian   Government.   Clearly   it   had   no  concern with M/s. Jaisu Shipping  except for  leasing the vessel for the limited purpose.  

16.   The concept of lifting of corporate veil is  neither   new   nor   unknown   to   law.   The   modern  style   of   doing   business   has   given   rise   to  creation   of   Corporations   and   Companies   with  limited  liability.    A  registered   company   is  considered  as  an  entity,   independent   of its  directors   and   shareholders.   However,   it   is  found   on   numerous   occasions   that   such  corporate   structure   and   complex   web   is  created  solely   for  the   purpose   of   evading  legal liabilities. In such situations courts  have   invoked   the   principle   of   lifting   the  corporate   veil   which   is   also   sometime  referred as cracking the corporate shell. In  Page 16 of 25 C/SCA/23329/2017 JUDGMENT case   of  Pravinbhai   M.   Kheni   vs.   Assistant  Commissioner of Income­tax and ors., reported  in (2013) 353 ITR 585 (Guj.)  Division Bench  of   this   Court   had   a   occasion   to   consider  several past judgments on the issue rendered  by the Supreme Court and other High Courts in  the context of the provisions of Section 179  of   the   Income­tax   Act,   1961.   As   is   well  known, the said provision enables the Revenue  to   recover   the   unpaid   taxes   of   a   private  limited   company   from   a   person   who   has   been  the director of the Company during the period  when dues arose under certain circumstances.  In the case on hand, the Revenue desired to  apply the said provision in case of a public  limited   company   arguing   that   the   public  limited company was nothing but a cloak and  behind  the  company  were  individuals  who  are  the directors and that therefore the recovery  from the director should be permitted though  Section 179 of the Income­tax Act, 1961 would  apply  ordinarily   in case   of private  limited  companies.   The   Court   referred   to   various  judgments including in case of  State Trading  Corporation of India Ltd., vs. CTO, reported  in (1963) 33 Comp Cas 1057, in which the nine  Judge   Bench   of   Supreme   Court   considered   a  question   whether   the   Company   can   be  Page 17 of 25 C/SCA/23329/2017 JUDGMENT considered   a   citizen   and   be   permitted   to  approach   the  Supreme   Court  under   Article   32  of   the   Constitution   of   India   asserting   its  fundamental right. The Court also referred to  the   judgment   of   the   Constitution   Bench   of  Supreme Court in case of Tata Engineering and  Locomotive   Co.   Ltd.,   reported   in   (1964)   34  Comp   Cas   458,   holding   that   a   company   not  being   a   citizen   cannot   file   petition   under  Article 32 of the Constitution. Reference was  made to the decision in case of CIT vs. Sree  Meenakshi Mills Ltd., reported in AIR 1967 SC  819, in which the Supreme Court invoked the  principle   of   lifting   of   corporate   veil  observing that the Court would have power to  disregard the corporate entity, if it is used  for   tax   evasion   or   to   circumvent   tax  obligation.   Reference   was   also   made   to   the  decision   of   Supreme   Court   in   case   of  Delhi  Development   Authority   vs.   Skipper  Construction   Company   (P)   Ltd.,   reported   in  AIR   1996   SC   2005,   in   which   it   was   observed  that   where   the   corporate   character   is  employed   for   the   purpose   of   committing  illegality   or   for   defrauding   others,   the  Court   would   ignore   the   corporate   character  and   will   look   at   the   reality   behind   the  corporate   veil   so   as   to   enable   it   to   pass  Page 18 of 25 C/SCA/23329/2017 JUDGMENT appropriate orders to do justice between the  parties concerned. Reference was also made to  the decision in case of Renusagar Power Co.,  reported in (1991) 70 Comp Cas 127, in which  the   Supreme   Court   observed   that   in   the  expanding   horizon   of   modern   jurisprudence,  lifting of corporate veil is permissible. It  must depend primarily on the realities of the  situation.   The   Court   thereupon   observed   as  under :­     "15. From the above judicial pronouncements, it   can be seen that concept of lifting or piercing   the corporate veil as some times referred to as   cracking   the   corporate   shell,   is   applied   by   Courts sparingly  and cautiously.  It is however,   recognised   that   boundaries   of   such   principle   have   not   yet   been   defined   and   areas   where   such   principle   may   have   to   be   applied   may   expand.   Principally, the concept of corporate body being   an   independent   entity   enjoying   existence   independent   of   its   directors,   is   a   well   known   principle. Its assets are distinct and separate   and   distinct   from   those   of   its   members.   Its   creditors   cannot   obtain   satisfaction   from   the  assets   of   its   members.   However,   with   ever   developing   world   and   expanding   economic   complexities,   the   Courts   have   refused   to   limit   the   scope   and   parameters   or   areas   where   corporate veil may have to be lifted. 

 

16.  Howsoever   cautiously,   the   concept   of   piercing   of   corporate   veil   is   applied   by   the  Courts   in   various   situations.   Two   situations   where   such   principle   is   consistently   applied   are, one where the statute itself so permits or   provides   for   and   second   where   due   to   glaring   facts   established   on   record   it   is   found   that   a   complex web has been created only with a view to   defraud the revenue interest of the State. If it   is found that incorporation of an entity is only   to create a smoke screen to defraud the revenue   Page 19 of 25 C/SCA/23329/2017 JUDGMENT and   shield   the   individuals   who   behind   the   corporate   veil   are   the   real   operators   of   the  company   and   beneficiaries   of   the   fraud,   the   Courts   have   not   hesitated   in   ignoring   the   corporate   status   and   striking   at   the   real   beneficiaries of such complex design." 

17.    Thus, in a given set of circumstances  where   it   is   found   that   complex   corporate  structure is created or utilized for evading  tax   or   for   committing   illegality,   evading  responsibility   of   the   real   wrong   doers   and  such   others,   the   Courts   have   ignored   the  corporate   structure,   lifted   the   veil   and  recognized the real personalities behind the  so   called   companies   in   order   to   do   justice  between   the   parties.   However,   firmly  enshrined the principle is that a company is  an   independent   entity,   separate   from   its  shareholders   and   directors   and   unless  necessary   facts   are   available   on   record  lifting   of   the   corporate   veil   would   not   be  permissible.   

 

18.     With   this   background,   we   may   revert   to  facts of the case. The plaintiff desired to  join   as   many   as   thirteen   additional  defendants.   We   have   perused   the   application  and   documents   produced   by   the   plaintiff   in  support of such application. Such application  in   no   manner   lays   down   the   basis   for  Page 20 of 25 C/SCA/23329/2017 JUDGMENT examining   the   question   of   lifting   the  corporate veil. Except for broadly suggesting  that at the time of rising of cause of action  for   filing   the   suit   there   were   various  vessels   lying   in   the   premises   of   the  plaintiff   which   were   of   ownership   of   the  defendant   and   the   defendant   had   deployed  additional vessels for the dredging work and  the defendant has used a device of corporate  entity by showing the ownership of vessels in  different   names   in   order   to   avoid   the  ultimate liability, no other further details  are   provided.   It   is,   of   course,   contended  that   having   regard   to   the   shareholding  pattern   and   the   director's   managing   affairs  of   different   companies,   the   occasion   for  lifting the corporate veil has arisen.   

 

19.    Mere similarity of shareholding pattern or  commonality   of   management   would   not   be   by  itself sufficient to lift the corporate veil.  Law   do   not   prohibit   creation   of   various  companies and corporations for different and  specific   purposes   under   common   management.  Each company however retains its independent  legal entity and character. Only when it is  found   that   such   corporate   web   was   created  with   a view  to  defeating   legal  liabilities,  question of lifting the corporate veil would  Page 21 of 25 C/SCA/23329/2017 JUDGMENT arise. In the present case there is no prima  facie   basis   suggesting   that   from   the  inception M/s. Jaisu Shipping had managed its  affairs   in   such   a   way   that   any   liability  which   may   arise   eventually   could   not   be  recovered   from   such   company.   The   plaintiff  has not been able to demonstrate even prima  facie that any of the vessels against which  the   attachment   before   judgment   order   is  desired, was of the ownership of the original  M/s.   Jaisu   Shipping   and   which   came   to   be  transferred  pending  suit   or even   during  the  period   of   the   execution   of   the   contract  between the Kandla Port Trust and M/s. Jaisu  Shipping.   The   opponents   have   prima   facie  shown   the   documents   suggesting   that   either  the   vessels   were   owned   by   the   respective  companies since long, in any case before M/s.  Jaisu   Shipping   was   awarded   contract   by   the  Kandla   Port   Trust   and   in   some   cases   were  acquired during the relevant period but from  independent agencies.  

 

20.        The undertaking filed by Amrut Dredging  before this Court in no way conceded to the  ownership   of   the   vessel   being   that   of   M/s.  Jaisu   Shipping.   In   such   undertaking   it   was  stated that Amrut Dredging as agent of M/s.  Jaisu   Shipping   desired   to   get   repair   and  Page 22 of 25 C/SCA/23329/2017 JUDGMENT survey   of   vessels,   namely,   Kamal   VIII   and  Kamal   XXXII   which   were   presently   lying   at  Kandla   Port.   It   was   undertaken   that   Amrut  Dredging will ply the vessel for the purpose  of   dry­docking,   repairing   and   bunkering  business and such vessel will not sail beyond  Kandla   port   limit.   While   doing   so   it   was  further undertaken that,   "4.       M/s.   Amrut   Dredging   &   Shipping   Ltd.   further   undertakes   that   this   permission   of   repair, dry docking will not be used in the above   court  matters  or  consequent  litigation   as proof   of evidence and it is fully understood that this   permission   is   granted   only   for   limited   purpose   i.e.   for   the   urgent   repairs,   safety,   survey   &   class   certificate   of   the   vessels   and   as   such   granting  of  permission   cannot  be  constructed  as   recognizing M/s. Amrut Dredging & Shipping Ltd.,   as owners of vessel Kamal VIII & Kamal XXXII." 

21. In   this  undertaking  M/s.   Amrut   Dredging  nowhere conceded anything with respect to the  ownership   of   the   said   vessels.   It   merely  agreed   that   the   granting   of   the   permission  cannot   be   construed   as   recognition   of   the  ownership   of   Amrut   Dredging   of   the   said  vessel. The recognition by the Court of the  ownership and undertaking or concession given  by   the   deponent   are   two   vastly   different  things. We, therefore, do not find that this  undertaking would prevent Amrut Dredging from  canvassing  that  M/s.   Jaisu  Shipping  was  not  the owner of these vessels.

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C/SCA/23329/2017 JUDGMENT

22.   We  are   conscious   that   at  the  stage  of  considering the request of the plaintiff for  joining   additional   defendants   the   Court   is  concerned   with   the   question   whether   the  proposed   defendants   or   any   of   them   are  necessary or proper parties. If the answer to  this   question   is   in   the   affirmative,   the  concerned  opponent  would   be permitted  to  be  joined as additional defendant. However, this  exercise   is   not   a   mere   mechanical   exercise  where   the   Court   would   act   only   as   a   post­ office. At least there has to be prima facie  material showing that the proposed defendants  are   necessary   or   proper   parties.   Allowing  joining   an   additional   defendant   who   has   no  concern with the subject matter of the suit  or against whom no relief can eventually be  granted   would   cause   unnecessary   and   undue  hardship to such an entity. In the result, we  do   not   find   that   the   trial   Court   committed  any error in rejecting the application of the  Kandla Port Trust. 

23.  However, with respect to cost, we would like  to  say  something.  In  so far  as  the  cost  of  Rs.2,00,000/­   awarded   to   Black   Sea   is  concerned, we propose no change. This is so  because as correctly observed by the learned  Judge  of  the  Commercial  Court  all  necessary  Page 24 of 25 C/SCA/23329/2017 JUDGMENT documents of the ownership and the lease of  the   ship   in   question   would   be   within   the  possession of the Kandla Port Trust. Despite  which an unnecessary attempt was made to rope  in a defendant, who had no concern with the  subject matter of the suit merely because the  vessel owned by such entity was utilized by  the   defendant   for   the   purpose   of   dredging,  having acquired the vessels under a lease. So  far   as   rest   of   the   opponents   who   appeared  before   the   trial   Court,   there   would   be  uniform   cost   of   Rs.25,000/­   per   opponent  irrespective of the directions issued by the  Commercial Court. In so far as those who did  not appear, direction for payment of cost is  rescinded.   

 

24.  Petition is disposed of in above terms. 

   

(AKIL KURESHI, J) (B.N. KARIA, J) K.K. SAIYED Page 25 of 25