JUDGMENT :

ABHAY AHUJA, J.

1. This Interim Application filed by the Judgment Creditor inter alia seeks an order and direction against the Respondent, who is stated to be a Garnishee owing Rs. 17,40,82,984/- to the Judgment Debtor, of attachment and of deposit of the said amount in this Court under Order XXI Rules 46 and 46-A of the Code of Civil Procedure, 1908 (“CPC”) towards execution of decree drawn up pursuant to final order and judgment dated 10^th September, 2018.

2. Mr. Bharucha, learned Counsel for the Applicant has submitted that since the Judgment Debtor failed and neglected and refused to comply with the decree and make payment of the decretal amount of Rs. 64,11,78,970.50 along with interest of Rs. 9,63,32,603.43 and with further interest at the rate of 12% per annum from 11^th September, 2018, the Applicant was compelled to file Commercial Execution Application. Thereafter, pursuant to an order passed by this Court in the Chamber Summons taken out in the said Commercial Execution Application, the Judgment Debtor was directed to make disclosures. Mr. Bharucha would further submit that although the Judgment Debtor failed to make timely disclosures, however, from the affidavit