IMPORTANT POINT
Section 47 does not contemplate any adjudication beyond determination of questions relating to the execution, discharge or satisfaction of the decree.

JUDGMENT :

Amitava Roy, J.

Leave granted.

2. The subject matter of impeachment is the order dated 3.6.2016 rendered in CRP (NPD) 1499 of 2016 and CMP No. 8225 of 2016 by the High Court of Judicature at Madras, thereby rejecting the prayer of the appellant/plaintiff/decree-holder (for short, hereinafter to be referred to as “the appellant”) to eschew evidence of the respondent/defendant/judgment-debtor (for short, hereinafter to be referred to as “the respondent”) in a proceeding under Section 47 of the Code of Civil Procedure, 1908 (as amended) (hereinafter to be referred to as “CPC/Code”), as well as to dismiss such application as not maintainable. By the order impugned, the High Court has affirmed the determination made to the same effect by the Executing Court.

3. We have heard Mr. J.S. Bakshi, learned counsel for the appellant and Mr. M.P. Parthiban, learned counsel for the respondent.

4. The genesis of the present lis is traceable to Civil Suit (OS) No. 1690 of 2010 instituted before the High Court of Delhi at New Delhi by the appellant against the respondent arrayed as the proprietor of M/s. Kargaappa Auto Products and M/s Paans Auto Products for recovery of Rs. 20,94,953/- arising from business transactions between the parties. While the appellant described itself to be a company registered under the Companies Act, 1956 and engaged in the business of manufacture and sale of auto components/parts, the respondent was introduced as the proprietor of the afore-named proprietorship firms. According to the appellant, the respondent approached it in the month of November, 2002 for a business deal and on the basis of the bargain entered into, it supplied auto components and parts to the respondent, as per the specifications mentioned and raised bills in connection therewith.

5. As per the books of account maintained in the regular course of business, at the relevant time i.e. 15.10.2007, Rs. 8,01,708/-was due and outstanding against the respondent in the accounts of M/s. Kargaappa Auto Products and Rs. 4,93,952/- as on 6.6.2008, in the account of M/s. Paans Auto Products, thus totalling Rs. 12,95,660/-. As this amount was not paid inspite of repeated demands, and the ultimate notice dated 28.12.2009, addressed by the appellant to the respondent, the suit was filed for realisation of the aforementioned amount together with interest @ 24% p.a. for an aggregate sum of Rs. 20, 94,953/-.

6. Though on the receipt of the summons in the suit, the respondent arranged for his representation, he eventually failed to submit his written statement and accordingly, his defence was struck off vide order dated 20.10.2011, in view of his persistent default to that effect. Subsequent thereto, the appellant filed the affidavit of one of its directors in endorsement of its pleaded case, who proved, amongst others, the copies of various invoices authenticating the supply of goods to the respondent and also the statement of accounts pertaining thereto. This witness too was not cross-examined on behalf of the respondent, though opportunity was granted and eventually the Trial Court, on a consideration of materials on record, decreed the suit for Rs. 18,95,077/- by allowing the interest @ 18% p.a. in lieu of 24%, as claimed.

7. As the records would reveal, a defective appeal was filed on behalf of the respondent thereafter only to be withdrawn in due course. The appellant launched the execution and the application in connection thereto was registered as E.P. No. 11787 of 2014 to execute the decree as aforementioned. It was thereafter that an application for review was filed by the respondent before the High Court seeking to recall the judgment and order dated 16.12.2011. It was pleaded by the respondent that the suit was not maintainable on account of non-joinder/mis-joinder of proper and necessary parties. Though he had admitted that he was the proprietor of Paans Auto products, he asserted that he was not so of M/s. Kargaappa Auto Products and that instead h