top of page


NCLT and Company Tribunal Filing Fees Explained
NCLT filing fees for section 7, 9 and 10 applications, oppression petitions, schemes and appeals, with the statutory basis, payment mode and refund position.

Vikrant D. Shetty
5 days ago13 min read


How to Obtain and Execute Certified Copies of NCLT Orders
How to obtain a certified copy of an NCLT order in time, and how section 424(3) execution and section 425 contempt actually work against a defaulting party.

Vikrant D. Shetty
Sep 313 min read


Burden of Proof in Loan Recovery Suits
Money moves between businesses, partners, friends, and relatives constantly, and not every transfer is a loan. When a dispute reaches a civil court, the person who says a sum was lent and is now due for repayment does not get the benefit of the doubt just because money left one account and landed in another. Indian civil procedure puts the burden on that claimant to establish that a loan, in the legal sense, actually came into existence. What follows is what that burden invol

Vikrant D. Shetty
Aug 3010 min read


What a Section 41A Inquiry Into a Public Trust Involves
An inquiry into a public trust in Maharashtra, commonly called a Section 41A inquiry though the investigative power sits in Section 41B of the Maharashtra Public Trusts Act, 1950, lets the Charity Commissioner or a Deputy or Assistant Charity Commissioner summon witnesses, take evidence on oath and call for a trust's accounts, either on a written complaint or suo motu. The inquiry officer's findings are a recommendation only; they do not by themselves remove a trustee. Suspen

Vikrant D. Shetty
Aug 2710 min read


What Public Trusts Must File With the Charity Commissioner Each Year
The Maharashtra Public Trusts Act, 1950 and the Bombay Public Trusts Rules, 1951 impose three separate annual obligations on trustees: a forward-looking budget under Section 31A, filed at least one month before the accounting year begins; an audited balance sheet and income and expenditure account under Sections 33 and 34, filed after the year closes; and a Section 58 contribution statement, Schedule IX-C, declaring income chargeable to the Public Trusts Administration Fund.

Vikrant D. Shetty
Aug 2411 min read


Interim Reliefs a Retiring Partner Can Seek from a Firm or LLP
A partner who retires from a firm or a limited liability partnership rarely walks away with a cheque in hand. What follows is usually a contested settlement of accounts, and throughout that period the continuing partners hold every asset, every bank mandate and every ledger on which the retiring partner's claim depends. Interim relief in such a dispute is often the only thing standing between a good claim and a worthless award. What follows sets out the categories of interim

Vikrant D. Shetty
Aug 2418 min read


Why Ledgers Alone Cannot Prove Liability in Indian Courts
Entries in books of account are relevant under Indian evidence law, but Section 34 of the Evidence Act and Section 28 of the Bharatiya Sakshya Adhiniyam bar them from alone fixing liability without independent corroboration.

Vikrant D. Shetty
Aug 2410 min read


How to E-File a First Petition Before the NCLT in 2026
A step-by-step guide to NCLT e-filing in 2026: registration, PDF/A pre-requisites, forms, fees, the diary number, registry objections and the seven day defect clock.

Vikrant D. Shetty
Aug 2414 min read


Charity Commissioner vs Joint vs Assistant Commissioner Powers
The Maharashtra Public Trusts Act, 1950 divides authority over public trusts across four tiers: the Assistant and Deputy Charity Commissioners conduct registration inquiries under Section 19 and change report inquiries under Section 22, the Joint Charity Commissioner hears appeals from their findings under Section 70, and the Charity Commissioner alone sanctions major property transactions and suspends or removes trustees. Since the Maharashtra Public Trusts (Amendment) Act,

Vikrant D. Shetty
Aug 1611 min read


How to File a Change Report Under Section 22 of the Maharashtra Public Trusts Act
One of the major points of compliance for Public Trusts are filing Change Reports and getting them approved from the office of the Charity Commissioner. Trustees resign, die, or get added; a trust buys or sells immovable property; an address changes; a trust deed gets amended in ways that ripple through what is recorded on the public register. Each of these events triggers a statutory obligation that is easy to overlook until a bank, a title search, or a dispute exposes the g

Vikrant D. Shetty
Aug 138 min read


When Is Without Prejudice Evidence Admissible in India
Section 23 of the Evidence Act (now Section 21 of the BSA) bars without prejudice admissions from evidence, but the bar is not absolute. This post sets out the exceptions Indian courts recognise, from proving a concluded settlement to the narrow "unambiguous impropriety" exception, and explains why arbitral tribunals apply the rule more loosely than courts bound by the Evidence Act.

Vikrant D. Shetty
Aug 1012 min read
bottom of page