Report No. 26
See sections 13(1), P.A. and 15(1) P.T.A. The following points may be noted: -
(i) In sub-clause (1)(c), after decree, "order" has been added, as in other clauses1.
(ii) In sub-clause (1), a provision has been added requiring particulars of all transfers, etc., made within two years. This will assist the court in its scrutiny of such transfers.
(iii) Sub-clause (2) has been added to require the debtor to produce a list2 of books of account along with the petition. This will facilitate scrutiny at later stages.
(iv) In sub-clause (3), the addition of paragraph (c) is consequential on the provision3 regarding jurisdiction against foreigners.
1. Cf. clause 6, etc.
2. As to production of accounts, see clause 14.
3. See clause 98.
This deals with the verification of petitions and corresponds somewhat to section 12(1) of the Provincial Act. In the Presidency Act, section 13(1) is confined to creditors' petitions; as regards debtors' petitions, the matter is (under the Presidency Act) governed by rules1. The proposed provision has been framed in such manner as to allow the mode of verification to be dealt with by rules.
5. For example, Bombay Rule 54 (Mulla, p. 1117) requires attestation. Calcutta Rule 68 (Mulla, p. 1064) also requires attestation. Madras Order III, rule 4, requires verification in the manner prescribed by the High Court's rules for plaints.