MUNICIPAL CORPORATION OF GREATER MUMBAI (MCGM) vs. ABHILASH LAL

Case Type: Civil Appeal

Date of Judgment: 15-11-2019

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Full Judgment Text

1 REPORTABLE    IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 6350 OF 2019 MUNICIPAL CORPORATION OF GREATER MUMBAI (MCGM)      ...APPELLANT(S) VERSUS ABHILASH LAL  & ORS.             ...RESPONDENT(S) J U D G M E N T S. RAVINDRA BHAT, J. 1. The   Municipal   Corporation   of   Greater   Mumbai   (hereafter “MCGM”)   appeals   under   Section   62   of   the   Insolvency   and Bankruptcy Code, 2016 (hereafter “IBC” or “the Code”) against the order of  the National Company Law Appellate Tribunal (hereafter variously “NCLAT” and “the Appellate Tribunal”), rejecting its plea Signature Not Verified with respect to a resolution plan approved by the National Company Digitally signed by R NATARAJAN Date: 2019.11.16 12:48:18 IST Reason: Law Tribunal (“NCLT”) under the provisions of that Code.  2 2. MCGM owns   inter alia,   Plot Nos. 155­156, 162 and 168 (all plots hereafter called “the lands”) in village Marol, Andheri (East) th Mumbai.   By   a   contract   (dated   20   December,   2005)   SevenHills Healthcare (P.) Ltd. (the company facing insolvency proceedings, hereafter “SevenHills”) agreed to develop these lands (which were to be leased to it for 30 years) and construct a 1500 bed hospital. MCGM stipulated several conditions, including that 20% of the beds had to be reserved for use by the economically deprived, and that SevenHills   had   to   complete   the   construction   in   60   months th (excluding monsoons). The sixty­month period ended on 24  April, 2013; the project however, was not completed. In terms of Clause 15(g),   the   lease   deed   had   to   be   executed   within   a   month   after completion. However, the deed was not executed as the project was not completed. Further, SevenHills had to pay lease rent at the annual   rate   of   ₹ 10,41,04,000.   MGCM   alleges   that   there   were defaults in these payments. In these circumstances, MCGM issued rd a show cause notice on 23  January, 2018, proposing termination of the contract/agreement. It is submitted that SevenHills owed MCGM an amount of   76,05,07,780.   ₹ 3 3. On the strength of the contract, SevenHills had borrowed from banks and financial institutions. It had created security by way of mortgage   of  the   said  lands,  citing   Clause   5,   which  enabled the creation of such encumbrances. SevenHills’ inability to repay its debts led to the initiation of insolvency proceedings by Axis Bank. th On 13   March, 2018, before the period given by MCGM’s show­ cause notice ended, the Petition (CP (IB) No. 282/7/HBD/2017) was admitted   by   the   Hyderabad   Bench   of   the   NCLT.     The   first respondent was appointed as the Resolution Professional (hereafter “RP”); this was approved by the Committee of Creditors (“CoC”) as required   by   the   Code,   on   12   April,   2018.   A   publication   for expression of interest (“EOP”) was issued on 14 May, 2018; later, on th th 25  June, 2018 and 16  July, 2018, the terms of the Request for Proposal (RFP) and criteria for evaluation (of RFPs received) were approved. As a result of the RFP published, a resolution plan was submitted   by   Dr.   Shetty’s   New   Medical   Centre   (“SNMC”).   After discussion with the CoC, a revised RFP was submitted by the RP. The   revised   resolution   plan   was   approved   by   the   CoC   on   4th September, 2018.  4 ₹ 4. The resolution plan projected infusion of over  1000 crores by SNMC.   That   amount   was   to   be   borrowed;   for   this   purpose, SevenHills’ properties ­ movable and immovable, were proposed to be secured by hypothecation and mortgage respectively. Operational creditors were to be paid off to the extent of 75%. Further, the plan proposed payout to the tune of  102.3 crores to MCGM as against ₹ its total claim of  140.88 crores, and also committed to honouring ₹ the terms of the agreement entered into by SevenHills and providing 20% of the beds (of the hospital to be constructed) to the poor and weaker sections of society. The net­worth certificate furnished by SNMC indicated that it possessed sufficient funds.  5. MCGM filed an application (I.A. No. 207/ 2018) claiming that it ought to be declared as a Financial Creditor and a Member of the Committee   of   Creditors.   It   made   several   submissions,   which indicated that subject to stipulations with respect to completion of the hospital project in a timebound manner, and subject to SNMC providing   20%   beds   in   the   completed   hospital,   for   use   by   the economically weaker sections (and at the disposal of MCGM) and, 5 lastly subject to clearing its (MCGM’s) claims to the tune of  140.88 ₹ crores,   it   was   agreeable   to   the   resolution   plan.   However,   later during the proceedings, it opposed the resolution plan, arguing that being  a  public   body   as   well  as   a  planning   authority,   it  had  to comply with the provisions of the Mumbai Municipal Corporation Act, 1888 (“MMC Act”), which meant that all action and approval had to be taken by the Improvement Committee of the Corporation. rd It was also stated that the show cause notice (“SCN”) dated 23 January, 2018 had been already issued by MCGM proposing to terminate   the   contract   (with   SevenHills)   to   which   there   was   no response   and   that   in   the   absence   of   a   lease,   the   provisions   of Section  14(1)(d) of  the  Code  could not  prevent the  MCGM  from terminating the agreement. Another argument made was that the th period of CIRP in the case began on 13   March, 2018 when the th petition was admitted and the period of 270 days expired on 8 September, 2018; an extension of 90 days provided in Section 12(3) th was granted by the Adjudicating Authority on 4  September, 2018 th and the extended period came  to an end on 7  December, 2018; thus the CIRP has lapsed by efflux of time. 6 6. The NCLT, after considering the views of the RP, MCGM, the creditors and SNMC, held that: “29. It   may   be   relevant   to   note   here   that   the Application   for   approval   of   the   resolution   plan was filed on 07.09.2018. The MCGM at a belated stage   has   come   up   with   its   objections   to   the Resolution   Plan   with   the   contention   that   it   is undisputed owner of the plot on which one of the hospitals of the Corporate Debtor in Mumbai is built. The various objections raised by MCGM as enumerated hereinabove at a belated stage are neither tenable nor acceptable. It is clear from the record   that   MCGM   is   taking   a   stand   which   is totally contrary to its own decisions and factual submissions.   The   final   prayer   of   MCGM   is   to reject   the   'resolution   plan'   and   order   for liquidation of the Corporate Debtor. The RP in his submissions has clearly pointed out as to why the   averments   of   MCGM   are   erroneous   and incorrect.   For   the   sake   of   briefness,   the submissions made by RP as stated supra are not discussed in detail once again. This Adjudicating Authority   is   of   the   view   that   the   contentions raised by MCGM cannot be accepted due to the conflicting and contradictory stands taken by it in the course of hearings. Further, the contention of MCGM relating to expiry of the period of 270 days is untenable and unacceptable for the reason that the Application by the Resolution Professional for 7 the   approval   of   the   Resolution   Plan   has   been made well before the expiry of the period of CIRP and the same is in accordance with the provisions of the Code. Therefore, the objections raised by the MCGM are hereby rejected.” 7. The   NCLT   also   held   that   the   plan   filed   along   with   the application met the requirements of Section 30(2) of the Code, and Regulations 37, 38, 38(IA) and 39(4) of IBBI (CIRP) Regulations, 2016. It also held that the resolution plan did not contravene any of the provisions of Section 29A and was unanimously approved by that CoC; it provided for 78.07% of payment to financial creditors and   75%  of   payment   to  operational   creditors   including   doctors, irrespective of claims in incorrect forms. Further, the resolution applicant is also addressing the dues payable to MCGM as stated in the   resolution   plan.   Further,   that   NCLT   observed   that   on comparison of the amount offered in the resolution plan with Form­ H submitted by the RP, it was seen that the amount proposed in the plan was more than that of the value of liquidation of the Corporate Debtor. It accordingly approved the plan. 8 8. Aggrieved by NCLT's order, MCGM approached the Appellate Tribunal, before which several grounds were urged, including that since   the   conditions   stipulated   in   the   contract   (with   SevenHills Healthcare) had not been complied with, there was no lease deed and consequently no interest inured in the land, in favour of the Corporate Debtor. It was also urged that the resolution applicant was aware that the property belonged to MCGM, and had not vested in the Corporate Debtor. Despite these circumstances, the proposal and revised proposal incorporating encumbrances of the lands were made contrary to law. It was also specifically urged that mandatory provisions of the MMC Act requiring express authorization by the corporation for transfer or creation of any interest in land had not been   complied   with   and   resultantly,   the   proposal   and   revised proposal   approved   by   the   NCLT,   so   far   as   they   dealt   with   the property and lands, were not enforceable against MCGM. 9. The NCLAT in its impugned order, took note of a memo filed on behalf of the MCGM on 20th April, 2019 (before the NCLT), that the   revised   resolution   plan   had   been   accepted   and   all   terms 9 specified in its written submissions, were to be incorporated. As a result, the NCLAT was of the opinion that there was no scope for interference with the order of the Adjudicating Authority/NCLT. 10. It is argued on behalf of MCGM by its learned senior counsel, Mr.  Neeraj  Kaul,   that   no   lease   deed   was   executed   in   favour  of SevenHills, the Corporate Debtor. MCGM was the undeniable owner of the land; as there were no assets of the Corporate Debtor, it stated that a duly registered lease deed would be executed. The proposal and revised proposal seeking direction with regard to the lease deed, had to be necessarily dealt with in accordance with law. This   meant   that   unless   MCGM,   expressly   approved   the   revised plan,  whereby   a   lease   deed   could   be   executed   in   favour   of   the SevenHills   Healthcare   Pvt.   Ltd.   (or   in   favour   of   the   resolution applicant SNFC), neither the adjudicating authority nor the NCLAT could issue any direction seeking to bind MCGM with respect to the manner it had to deal with properties that belonged to it. 11. It was emphasised that the effect of the impugned order is to prevent  MCGM   from  violating  the   law.   The  direction which  was 10 highlighted was in violation of Section 92 of the MMC Act. Learned senior  counsel  underlined  that the  written submissions  filed on behalf of MCGM could not be construed as an admission, or that MCGM   was   bound   to   agree   to   the   revised   proposal.   It   was alternatively   argued   that   at   best,   these   submissions   could   be considered   as   concessions   of   law   which   were   never   binding   on MCGM. 12. It was argued that there was no question of incorporating any direction   or   approving   the   revised   plan,   which   in   any   manner affected   MCGM’s   properties.   In   this   context,   Mr.   Neeraj   Kaul, learned   Senior   Counsel,   urged   that   the   terms   of   the   original th contract (dated 20  December, 2005) had been violated; the 1500 bed   hospital   had   not   been   completed   by   the   stipulated   date. Furthermore, arrears of lease rentals had mounted together every attendant   liability.   In   these   circumstances,   even   before   the insolvency proceedings were initiated, MCGM issued a show cause notice   proposing   to   terminate   the   contract.   It   was   further emphasised that since the terms of the contract were infringed, in fact, there was no subsisting lease which could have been dealt 11 with   by   the   revised   proposal   and   later   by   the   Adjudicating Authority. It was submitted that the impugned order has completely noted these salient aspects. 13. On   behalf   of   the   RP   (who   has   been   arrayed   as   the   first respondent)   it   is   argued   by   Mr.   C.A.   Sundaram,   learned   senior counsel that MCGM had categorically consented to the resolution plan in writing before the NCLT and the Appellate Tribunal. He th points out that in the written submissions dated 28   November, th th 2018, 29   April, 2019 and 14   May, 2019 MCGM categorically stated   that   the   resolution   plan   be   approved   and   its   application before   the   NCLT   ought   to   be   disposed   of   in   terms   of   the commitment given by the resolution applicant/SNMC. It is pointed out that the Appellate Tribunal, after hearing the submissions of MCGM that it had no objections to the resolution plan, affirmed it. MCGM, counsel submitted, has not refuted that such a statement was made before the NCLAT. It is therefore the undisputed position that MCGM had no objections to the resolution plan. That being the case, counsel argues that the appeal is not maintainable. 12 14. Mr.   Sundaram   argued   that   MCGM’s   contentions   that   no interest or leasehold rights in the land were created in favour of the Corporate   Debtor,   flies   in   the   face   of   its   letters   and   also   its application to the NCLT, which in para 4, admitted that the lands were   leased   to   the   Corporate   Debtor.   In   fact,   MCGM   filed   the application claiming that the lease was a capital or finance lease and   the   unpaid   lease   rentals   were   a   financial   debt   within   the meaning of the Code. Unlike the written submissions, MCGM did not even explain on what basis it had filed the application to the NCLT regarding its position that no leasehold rights subsisted. 15. Learned senior counsel submitted that MCGM was invited to attend and participate in CoC meetings due to its position as owner of the land on which the Mumbai hospital of the Corporate Debtor is located. The issue of whether or not the corporate debtor has any leasehold rights under the contract (of 2005) is a disputed question of fact which can only be adjudicated upon in civil proceedings after conducting a civil trial. 13 16. It is also argued alternatively, that assuming for the purpose of argument that no leasehold rights were created in favour of the Corporate Debtor, the resolution plan does not create any leasehold rights in favour of the respondent applicant/SNMC. Learned senior counsel argued that the resolution plan merely envisages a change in the shareholding of the Corporate Debtor but does not transfer any of MCGM’s assets to SNMC. Therefore, it is false to suggest that the   resolution   plan   transfers   MCGM’s   assets   to   SNMC.   It   was argued furthermore that though MCGM was not entitled to, nor treated   as   a   financial   creditor,   it   was   nevertheless   invited   to participate in CoC meetings, interact as well as negotiate favourable terms   with   potential   resolution   applicants.   To   further   safeguard MCGM’s interests, the RFP also required all prospective resolution applicants to submit their plans to resolve the dispute with MCGM.  17. Mr. Sundaram also submitted that SNMC’s revised proposal to MCGM assured repayment of its entire dues. In light of a proposal of this nature, MCGM’s stand seeking liquidation of the Corporate Debtor appears not only arbitrary but also  prima facie  vindictive . 14 18. It   is   also   submitted   that   the   resolution   plan   is   absolutely unconditional   in   nature   and   in   no   manner   contingent   on   the resolution of the dispute with MCGM. It is submitted that such unconditionality is the most fundamental aspect of the resolution plan.   This   unconditional   nature   is   recorded   in   the   minutes   of th meetings of the 8th meeting of the CoC held on 20  August 2018. MCGM participated in the meetings of the CoC, including the 8th CoC   meeting,   and   was   provided   a   copy   of   the   minutes contemporaneously.   These   minutes   record   SNMC’s   categorical statement that the negotiations with MCGM are in progress and that   the   resolution   plan   is   unconditional   and   in   no   manner dependent on the outcome of such negotiations. Further, there is no provision in the resolution plan (and none has been cited by MCGM) which suggests that the plan is conditional on settlement with it (i.e. MCGM). 19. It is also submitted that any dispute with MCGM in relation to the lease of the underlying land has no bearing on the validity of the resolution   plan,   under   Section   31   of   the   Code.   Having   been 15 approved by the CoC and the NCLT on merits, the plan attained finality and binds MCGM as a stakeholder in the Corporate Debtor. MCGM   therefore,   cannot   hold   the   entire   CIRP   of   the   Corporate Debtor to ransom despite not even having raised a single objection on the validity of any specific term in the resolution plan under Section 30(2) of the Code. 20. Mr. Ramji Srinivasan, appearing on behalf of the CoC, argued that the financial creditors were interested in ensuring that their dues were paid, preferably in full. SNFC’s resolution plan held out the   best   assurance   toward   that   end.   He   also   argued   that   the question of obtaining any approval under Section 92A either for creation of charge, or for any other purpose did not arise, because the terms of the contract, which in fact amounted to a lease (as it was a registered instrument and MCGM had received over  ₹  10 crores as initial lease consideration). Therefore, the resolution plan approved by the NCLT, and later, NCLAT, were sound and did not call for interference.  16 21. It was argued, furthermore, that the reliance on Section 92 of the MMC Act is misguided as it seeks to superimpose provisions of the   MMC   Act   on   the   provisions   of   the   Code.   This   is   clearly impermissible in terms of the non­obstante provision contained in Section 238 of the Code. 22. Mr.   K.V.   Vishwanathan,   learned   senior   counsel   for   SNFC, argued that the plan approved provided the best solution for the financial woes of the Corporate Debtor. It was argued that SNFC never represented that it would mortgage or obtain any loan on the strength of the lease. Nor did it ever urge that MCGM’s permission was not necessary. He pointed to the terms of the resolution plan and submitted that they were subject to MCGM’s obligations to follow the law.  23. It   was   submitted   that   the   proposed   plan   contemplates compliance with the various conditions of the contract agreement including without limitation, 20% reservation of beds for MCGM's employees and settlement of MCGM's claimed dues. The resolution plan proposed payment to MCGM (which was enhanced to 100% by 17 a later proposal) at clause 2.2.2(b). Further, clause 2.2.3(f) of the resolution plan again records the proposed payment to MCGM by stating that while the resolution professional has not admitted the claims submitted by MCGM, SNMC recognizes such dues payable to ₹ it and shall pay  102 crores in terms of the offer made to MCGM as recorded. 24. In the present case, Section 92 of the MMC Act has no bearing on the validity of the resolution plan, the approval order or the impugned   order.   Section   92   of   the   MMC   Act   mandates   and prescribes the manner in which disposal of land belonging to the appellant would take place. However, the resolution plan does not contemplate   any   disposal   of   the   said   land   or   creation   of   any additional rights and obligations of MCGM or the Corporate Debtor in   relation   to   the   lands.   It   is   merely   the   shareholding   of   the Corporate   Debtor   which   undergoes   a   change   pursuant   to   the resolution   plan.   MCGM   cannot   place   any   embargo   on   such shareholding changes by resorting to proceeding under the Code. 18 25. It was urged that SNMC does not acquire any interest in the said land and only acquires managerial control over the Corporate Debtor by way of holding equity shares in the Corporate Debtor. Therefore, there arises no question of Section 92 of the MMC Act being violated through the resolution plan. Discussion   regarding   the   insolvency   process   and   relevant provisions of the MMC Act On   admission   of   an   insolvency   application   preferred   by   a 26. financial creditor/operational creditor, a moratorium is declared on the continuation and initiation of all legal proceedings against the debtor.   The   NCLT   appoints   an   interim   resolution   professional (“IRP”).   The   moratorium   operates   till   the   completion   of   the insolvency resolution process which, by law should be completed within a mandated time frame. During the moratorium period, the debtor   cannot   transfer,   encumber   or   sell   any   asset.   Upon appointment of an IRP, the board of directors stands suspended and   management   vests   with   the   IRP.   These   professionals   (IRPs) 19 have to conduct the insolvency resolution process, take over the assets   and   management   of   the   company,   assist   creditors   in collecting   information   and   manage   the   insolvency   resolution process. The term of the IRP continues until an RP is appointed under   Section   22.   The   IRP   has   to   first   determine   the   debtor’s financial position through information collection regarding assets, finances and operations. Information may include data relating to operations, payments, list of assets and liabilities. The IRP further has to receive and collate claims submitted by creditors. The RP selected by the NCLT has to constitute a committee of 27. creditors   (CoC)   comprising   all   the   financial   creditors   of   the corporate debtor. This provision is aimed at creditors adopting a collective   approach   towards   insolvency   resolution   instead   of proceeding individually. Key decisions of the process, and the plan to be eventually finalized are to be approved by the CoC upon its satisfaction that the provisions of the most acceptable plan would ensure that their dues are cleared. 20 28. The Code is principally aimed at aiding a corporate debtor in the   resolution   of   its   insolvency   condition   without   approaching liquidation.   The   key   to   this   process   is   the   finalization   of   an insolvency   resolution   plan.   A   suitably   structured   plan   would provide for repayment of the debtor’s outstanding liabilities after evaluating its financial worth, at the same time ensuring its survival as a going concern. The resolution plan must necessarily provision for repayment of the debt of operational creditors in a manner such that it shall not be lesser than the amounts that would be due, should the debtor be liquidated per Section 30(2) of the Code. Also, the plan should identify the manner of repayment of insolvency resolution   costs,   the   implementation   and   supervision   of   the strategy, and should be in compliance with the law. If the terms (including the terms of repayment) under the resolution plan are approved   by   the   committee   of   creditors,   it   has   to   be   further approved by the NCLT, which is the adjudicating authority. 29. In this case, it is not the provisions of the IBC which this court has to primarily deal with; it is rather whether the process and 21 procedure adopted by the NCLT and later the NCLAT, in overruling MCGM’s concerns and objections with regard to the treatment of its property (i.e. the lands) is in accordance with law. The relevant provisions of the Municipal Corporation of Greater Mumbai Act, 1888 are extracted below: Provisions   governing   the   disposal   of   municipal property: Section   92.   With   respect   to   the   disposal   of property belonging to the corporation other than property   vesting   in   the   corporation   for   the purposes of the Brihan Mumbai Electric Supply and   Transport   Undertaking,   the   following provisions shall have effect, namely: —  (a)   the   Commissioner   may,   subject   to   the regulations  made in this behalf, dispose of, by sale or otherwise, any movable property belonging to the corporation not exceeding in value, in each instance, five lakh rupees, of grant a lease of any immovable property belonging to the corporation, including any right of fishing or of gathering and taking   fruit   and   the   like,   for   any   period   not exceeding twelve months at a time :  Provided that every lease of immoveable property granted   by   the   Commissioner   (other   than   a contract for a monthly tenancy) the annual rent where of at a rack rent exceeds 6 [fifty thousand 22 rupees] shall be reported by him, within fifteen days   after   the   same   has   been   granted,   to   the Improvements Committee;  (b) the Commissioner may, —  (i) with the sanction of the concerned Committee, dispose   off,   by   sale   of   otherwise   any   movable property   held   by   the   Corporation,   the   value   of which exceeds rupees five lakhs ;  (ii) with the sanction of the 9[Standing Committee], dispose off any moveable property held by the Corporation, the value of which exceeds rupees two crores ;  (iii) with the sanction of the concerned Committee, grant a lease (other than a lease in perpetuity) of any   immovable   property   belonging   to   the Corporation,   including   any   such   right   as aforesaid; or sell, or grant a lease in perpetuity of any immovable property, the value of which does not exceed 50,000 rupees or the annual rent of which does not exceed 3,000 rupees ;  (c)   with   the   sanction   of   the   corporation,   the Commissioner may lease, sell or otherwise convey any   immovable   property   belonging   to   the corporation  (cc) the  consideration  for which  any immovable property or any right belonging to the corporation may be sold, leased or otherwise transferred shall not be less than market value of such premium, rent or other consideration;  23 (d) sanction of the corporation under clauses (b) and (c) may be given either generally for any class of cases or specially in any particular case ;  (dd) notwithstanding anything contained in this section, the Commissioner may, with the sanction of the Corporation, and with the approval of the State   Government,   grant   a   lease   of   immovable property   belonging   to   the   Corporation   to   a   Co­ operative Housing Society formed exclusively by the officers and servants of the Corporation, or to a   public   trust   exclusively   for   medical   and educational   purposes   registered   under   the Bombay Public Trust Act, 1950 or to a society registered   under   the   Societies   Registration   Act, 1860 or the Maharashtra Co­operative Societies Act,   1960,   a   public   trust   registered   under   the Bombay Public Trust  Act, 1950, or a company registered under the Companies Act, 1956 3[or any person for the purposes of provision of public latrines,   urinals   and   similar   conveniences   or construction   of   a   plant   for   processing excrementitious   and   other   filthy   matters   of garbages] or to a person who is dishoused as a result of the implementation of any Development Scheme of the Corporation or to a Co­operative Housing   Society   formed   exclusively   by   the persons  who are  dishoused  as  a result of the implementation   of   any   Development   Scheme   of the Corporation, at such rent, which may be less than the market value of the premium, rent, or other consideration, for the grant of such lease, 24 and   subject   to   such   conditions,   as   may   be provided   by   the   bye­laws   made   under   section 461;  (ddd) notwithstanding anything contained in this section, the Commissioner may, with the sanction of the Corporation, and with the approval of the State Government, grant a lease for a period not exceeding 60 years, of municipal land which is declared as a slum area under the provisions of the   Maharashtra   Slum   Areas   (Improvement, Clearance and Re­development) Act, 1971 to a co­ operative society of slum dwellers occupying such land, at such rent, which may be less than the market   value   of   the   premium,   rent,   or   other consideration, for grant of such lease, and subject to   such   conditions,   as   the   Corporation   may impose.   The   approval   of   the   State   Government under this clause may be given either generally for any class of cases of such lands or specifically in any particular case of such land : Provided that,   the   Commissioner   may   in   like   manner renew,   from   time   to   time   ;   the   lease   for   such period   and   subject   to   such   conditions   as   the Corporation may determine and impose ;  (dddd) All leases granted by the corporation of the immovable properties belonging to the corporation for whatever term shall be subject to the following conditions in addition to the conditions stipulated in the Lease­deed or Lease­agreement executed by the corporation, namely: —  25 (i) Leasehold rights in respect of the properties belonging to the corporation and given on lease may be further assigned or transferred only with the   prior   permission   of   the   Commissioner,   on payment of such premium on account of unearned income and transfer fees or charges at such rates as may be specified by the corporation, from time to time.  (ii)   In   the   case   of   any   contravention   of   the provisions   of   sub­clause   (i),   the   lessee   or transferor of such leasehold rights, shall be liable to pay penalty in addition to such premium and transfer fees or charges, at such rates as may be specified by the corporation, from time to time.  (e) the aforesaid provisions of this section shall apply, respectively, to every disposal of property belonging to the Corporation made under or for any purpose of this Act;  Provided that nothing in this section shall apply Dr. Bhau Daji Lad Museum or to the site thereof referred to in section 89C except with the previous sanction of 5[the 6[State] Government].  Section 92A. Where—  (1) the Commissioner has transferred by way of sale   or   exchange   any   immovable   property belonging   to   the   Corporation   and   the   terms   of such   transfer   direct   that   the   property   shall   be applied or enjoyed in a particular manner or the use or enjoyment thereof shall be restricted in a particular manner, or  26 (2)   the   owner   of   any   immovable   property   has entered into an agreement with the Corporation concerning the application, enjoyment or use of the property in a particular manner, such term, condition   or   obligation   shall   be   held   to   be annexed   to   the   property   which   is   the   subject­ matter of the transfer or agreement and shall be enforced against the transferee or owner and all persons deriving title or interest under or through him, notwithstanding—  (a) any law for the time being in force, and  (b) that the Corporation are not in possession of or interested   in   any   immovable   property   for   the benefit of which, the term, condition or obligation was agreed to, entered into or imposed.” 30. At this stage, it would be relevant to notice certain conditions in the contract.  Clause 2(i) stipulates the minimum lease rent as ₹ 10.40 crores for which SHCL agreed to pay 0.1% over and above the minimum  lease  rent.     Clause  5  of  the  agreement permitted SevenHills   to   mortgage   and/or   create   charge   of   the   schedule property. The conditions read as follows: "5.  The Owner hereby agrees to permit and allow the SHCL on the   terms   and conditions to be approved   by   the   Owner   which permission/approval   shall   not   be   unreasonably withheld, to mortgage and/or create charge on the Schedule Property and/or SHCL's leasehold right 27 thereon   with   or   without   the   Buildings   on   the Schedule property during the lease period or prior thereto   i.e.   during   the   project   period)   in   any manner whatsoever either in whole or in part as SHCL   may   require   from   time   to   time   to   the satisfaction   of   the   lenders,   for   the   purpose   of raising   financial   assistance   from   the   Financial Institutions/Banks/NBFOs/Co­operative Societies/   Trust/   UF/   Partnership/Proprietary Firm   and   any   other   lending individuals/institutions, whether incorporated or not, for any purpose for and in connection with the said   Project   including   for   the   purpose   of commencing,   carrying   out   and   completing   the construction   of   the   Buildings,   setting   up   of hospital,   Medical   Educational   institutions commercial and other establishments within the Frame work of Development Control Regulations in   force,   in   such   Buildings,   their   running, maintenance, renovation, reconstruction etc.   For this purpose, the SHCL shall have to apply for permission not mortgage and/or create charge to Municipal Commissioner two months in advance and   if   the   approval   is   not   received   within   two months from the date of receipt of such a request by   the   Commissioner,   it   will   be   deemed   as approved and SHCL shall be at liberty to create the mortgage of the Schedule Property in favour of the Lenders without any recourse to the Owner." 28 31. Clause   15(a)   which   stated   that   the   lease   deed   had   to   be entered into upon on completion of the project and contained other conditions, pertinently,  reads as follows: " 15. LEASE OF PLOT: a) Lease period: i)   The   SHCL   shall   enter   into   a   Lease   Deed   on completion of project period for leasing the plot to SHCL for the period of 60 years. After 60 years, the lease period will be extended with the mutual consent of  Owner and  SHCL on  the  terms  that may be mutually agreed upon by both the parties for further period. ii) The lease period of 60 years shall commence from the date  of completion of the Project period. iii) On completion of the said Project the Owner shall   issue   to   SHCL   'Project   Completion Certificate'. Till the completion and commissioning of the project and running of the Project facilities, till   the   end   of   lease   period,   this   Contract Agreement is to be read, in conjunction with the said Lease Deed which both Parties will enter into on completion of the project period. iv) The SHCL shall complete the construction of the hospital building within the project period of 60 months excluding monsoon.  the MCGM shall be   liable   to   issue   the   Project   Completion 29 Certificate on written application by SHCL to that effect after completion of the project. xxxxxx xxxxxx xxxxxx e) Penalty for delay: i) SHCL shall complete the entire Project and open the facility to public use within the approved time   limit.     SHCL   shall   submit   the   work programme with defined milestones.   the progress of the work shall be strictly as per the programme   of   construction   submitted   by   SHCL and approved by the Commissioner. In   case   SHCL   fails   to   complete   the   Project   as aforesaid   within   the   said   Project   Period   of   60 (sixty) months excluding monsoon from issuance of Commencement   Certificate,   and   unless   such failure is due to force Majeure conditions, penalty for delay shall be charged for the period of delay which   will   be   equivalent   to   25%   of   Lease   Rent which SHCL would have paid to the Owner for that period, had the Project been completed within the Project Period and this shall be in addition to lease rent. ii) SHCL   shall   have   to   separately   pay   the compensation for delay to the Owner at the end of notice period. iii) However, in case any delay occurs because of circumstances beyond the control of SHCL only 30 suitable   extension   in   the   period   of   the   Project without   imposing   penalty   or   demand   for compensation   for   delay   shall   be   granted   for completing   the   Project.     No   other   claim   or compensation   of   whatsoever   nature   shall   be entertained. xxxxxx xxxxxx xxxxxx g) Lease Deed: A   Lease   Deed   shall   be   executed   as   per   draft annexed   to   this   Contract   Agreement   as Annexure­'II'  within one month from the expiry of the Project period or on intimation from the owner whichever is earlier. 17.   MORTGAGE OF PLOT AND BUILDINGS a) The   SHCL   is   hereby   allowed   to   sublease; mortgage and create a charge on the said plot and buildings either in part or in total to the satisfaction of   lenders   for   the   purpose   of   raising   financial assistance   to   commence,   progress,   complete, commission and run the hospital complex and other commercial   activities   during   the   Pendency   of   the lease   period,   from   the   financial   institutions/ FIIS/Banks/Mutual   Funds/Co­operative   Societies, Trusts/individuals/HUFs/Partnership Firms, other lending institutions and lenders of any constitution for the said Project with the prior permission of the Commissioner,   which   permission   shall   not   be unreasonably   withheld,   during   the   Project   period 31 and/or during the subsistence of the lease and the Owner shall be kept informed of such deals after permission by the Commissioner and SHCL shall file relevant documentary evidence to that effect for record of the owner. The   permission   which   shall   be   granted   by   the Owner to SHCL to mortgage the Schedule Property in favour of the lender (s) for raising finance will remain   irrevocable   and   irreversible   during   the tenure   of   the   Project   period   and   lease   period except when the contact is terminated.   In case the  contract is terminated  for valid reason, the Owner shall not bear any cost and consequences of resultant termination of mortgage by SHCL to any   Financial   Institution.   While   the   right   of ownership   will   remain   with   the   Owner,   the leasehold rights to the property will remain free from encumbrances and dedicated to the lenders during the currency of loan or the lease period whichever is earlier and the lenders shall continue to enjoy the same rights and privileges as that of SHCL. SHCL is also hereby allowed, with prior written permission   from   Commissioner   to   sublet   the whole or part thereof and/or the buildings on the Schedule Property.  The SHCL shall be entitled to sublet the Schedule Property and the Building/s thereon from time to time in whole or in part for any duration (not beyond the lease period) to any other Party/ies (sub­lessee/s) on such terms and 32 conditions, as may be agreeable to SHCL within the frame work of the tender and this Agreement and for the same or similar purposes for which agreement   is   intended,   by   means   of   duly registered Deed/s. SHCL shall have to apply for permission   to   Municipal   Commissioner   two months   in   advance   and   if   the   approval   is   not received   within   two   months   from   the   date   of receipt of such a request by the Commissioner, it shall be deemed as approved." 32. A   cumulative   reading   of   the   stipulations   reveals   that   the contract/agreement  contemplates   that  the   lease   deed  was   to be executed after the completion of the project.  The contract reveals that (a) the project period was for 60 months starting from the date excluding the monsoon period; (b) by Clauses 5 and 17, SevenHills could mortgage the property for securing advances from financial institutions   for   the   construction   of   the   project   and   thereafter towards its working. Such mortgage/charge or interest was subject to   approval   by   MCGM.   In   the   event   the   contract   was   to   be terminated, it was agreed that MCGM would not in any manner be liable   towards   the   mortgaged   amount   and   all   its   rights   and 33 ownership would continue  to vest in it free from encumbrances (Clause 17). The show cause notice in this case preceded admission of the 33. insolvency   resolution   process.     In   view   of   the   clear   conditions stipulated in the contract, MCGM reserved all its rights and its properties could not have therefore, in any manner, been affected by the resolution plan.   Equally in the opinion of this Court, the adjudicating   authority   could   not   have   approved   the   plan   which implicates the assets of MCGM especially when SevenHills had not fulfilled its obligations under the contract. 34. The argument of the RP, the financial institutions (CoC), and the SNMC with regard to MCGM's interest not being affected, in this court's opinion is insubstantial.  SNMC's proposed insolvency plan on the one hand no doubt provided for the liquidation of MCGM’s ₹ liabilities initially to the tune of  102 crores (later revised to over ₹ 140 crores).  However, the provisions of the resolution plan clearly contemplated infusion of capital to achieve its objectives. One of the modes spelt out in the plan for securing capital was mortgaging the 34 land.     Initially,   no   doubt,   SNMC   stepped   into   the   shoes   of SevenHills and assumed its control.  What is important to notice is that the corporate restructuring was a way of taking over of the company’s  liquidation  by  SNMC  as  it was  not  only  Seven Hills’ project   with   shares   and   liquidation   of   debts,   but   also   the restructuring of the company’s liabilities if necessary, by creating fresh debts and mortgage of the land which directly affected MCGM. 35. Section   92   unequivocally   prescribes   the   method   whereby MCGM’s properties can be dealt with through lease or by way of creation of any other interest.  The only mode permitted is through prior permission of the corporation.  It is a matter of record that in the present case, the resolution plan was never approved by the corporation and that it was put to vote.     The contesting parties, including the RP and CoC were unable to point out to anything on the record to establish that a valid permission contemplated by Section 92 was ever obtained with regard to the proposal in the resolution   plan.   The   proposal   was   approved   by   the   NCLT   and MCGM’s   appeal   was   rejected   by   NCLAT.   The   proposal   could   be 35 approved only to the extent it did not result in encumbering the land belonging to MCGM. It is evident from a plain reading of Section 92(c), that the 36. Commissioner (of MCGM) is empowered to, with the sanction of the corporation,  “lease, sell or otherwise convey any immovable property belonging to the corporation.”    It is not in dispute that the original contract entered into on 20­12­2005 contemplated the fulfilment of some important conditions, including  the completion of the firstly,  hospital project within a time frame; and  secondly,  timely payment of annual lease rentals. It is a matter of record that the hospital th project was scheduled to be completed by 24  April, 2013. MCGM cites Clause 15(g) of the contract to urge that within a month of this event,   i.e.   completion   of   the   hospital,   a   lease   deed   had   to   be executed. This event never took place. Therefore, the terms of the contract remained, in the opinion of the court, an agreement to enter into a lease; it did not   per se   confer any right or interest, except that in the event of MCGM’s failure or omission to register the lease (in the event SevenHills had complied with its obligations 36 under the contract), it could be sued for specific performance of the agreement, and compelled to execute a lease deed. That event did not occur; SevenHills did not complete construction of the 1600 bed hospital. Apparently, it did not even fulfill its commitment, or pay annual   lease   rentals.   In   these   circumstances,   MCGM   was constrained   to   issue   a   show   cause   notice   before   the   insolvency resolution process began, and before the moratorium was declared th   by NCLT on 13       March, 2018 . According to MCGM, in terms of Clause 26 (of the contract), even the agreement stood terminated due   to   default   by   SevenHills.   This   court   does   not   propose   to comment on that issue, as that is contentious and no finding has been recorded by either the adjudicating authority or the NCLAT. In   37. Ram Singh Vijay Pal Singh & Ors. v. State of U.P. & Ors (2007) 6 SCC 44, this court dealt with a similar provision, requiring prior approval of the statutory authority without which the property could not be disposed of. The court held that: "The proviso to Sub­section (1) of Section 12 of the Act would show that the Mandi Samiti (Committee) is   not   empowered   to   transfer   any   immovable 37 property without the previous approval in writing of the State Agricultural Produce Markets Board (Mandi Parishad). Section 26­L of the Act deals with the powers and functions of the Board. The Director of Mandi Parishad (Board) has not been conferred any power whereunder he may issue a general   direction   that   the   shops,   godowns   and sheds of the Mandi Parishad shall be transferred or   sold   to   the   traders   on   hire­purchase   basis. Therefore,   the   appellants   can   derive   no   benefit from the  letter of  the  Director dated  4.11.1995, wherein   it   was   mentioned   that   a   decision   had been   taken   to   give   the   shops   on   hire­purchase basis.   In   the   counter   affidavit   the   respondents have  specifically  asserted  that  the   Board  never took any such decision to sell the property of the Mandi   Samiti   to   the   traders   either   on   hire­ purchase   basis   or   otherwise.   No   document   has been filed to show that the Board ever took any such decision. It is the case of the respondents that the letter sent by the Director was his own action which had never been authorized by the Board.   At   any   rate   the   proposal   made   by   the Director never fructified as no such decision was taken   by   the   Board   and   the   Board   never authorized   the   Mandi   Samities   (Committees)   of various   districts   in   the   State   to   transfer   the property of the Samiti in favour of the traders of agricultural   produce   who   had   been   allotted   the shops,   godowns   and   sheds   by   the   Mandi Parishad. In this view of the matter, the appellants 38 have no legal right to claim that the property be given to them on hire­purchase basis." 38. In   Essar Bulk Terminal Limited & Anr. v. State of Gujarat & Ors.  (2018) 3 SCC 750, again, this court held as follows: "16. Despite this, what is clear from the record is that   the   Appellants   appear   to   have   actually dredged the channel to a depth of 14 meters and appear to have reclaimed an area of 164 hectares plus 170 hectares to the south of the mangroves, without   any   permission   at   all.   When   this   was pointed out to Shri Mihir Joshi, the answer given was   that   when   permission   is   granted   Under Section 35(1) of the Gujarat Maritime Board Act, a letter granting such permission specifically says that it is permission that is granted Under Section 35(1)   and   for   this   purpose,   a   letter   dated   2nd August, 2008 was referred to. According to him, therefore, the letter dated 14th June, 2007, which referred only to an NOC for reclamation, could not be given the status of permission Under Section 35(1). According to the learned Counsel, therefore, if Section 35(1) were to be read with Section 35(2), it would be clear that permission for reclamation would only be necessary if a private asset were to be   created   in   the   hands   of   a   private   person. However, it is clear that the asset to be created belonged only to the Government of Gujarat and it was   for   the   GMB   to   grant   permission   to   the 39 Appellants to use the same. We are afraid that it is difficult   for   us   to   accept   this   line   of   argument. Section 35(1) is couched in negative language and does   not   refer   to   private   rights   being   created. Section 35(2) cannot be read so as to throw light on Section 35(1), as Under Section 35(2), the GMB is only given a discretionary power to require a person, who has acted in contravention of Section 35(1),   to   remove   the   illegal   erection.   The   wide language of Section 35(1) cannot be whittled down by Section  35(2) in  the  manner argued by Shri Joshi,   as   the   GMB   may   or   may   not   utilise   the discretionary power granted  to it  Under Section 35(2). The plain language of Section 35(1) cannot be   curtailed   by   reading   by   inference,   into   Sub­ section (2), the fact that the GMB may, by notice, require a person to remove an erection, only when it has been made without previous permission, so as  to create  a private asset  in the  hands of a private person. The wide language of Section 35(1) makes   it   clear   that   any   reclamation   within   the limits of the GMB cannot be carried out except with the previous permission in writing of the GMB. It is clear, therefore, that dredging to a depth of below 8 meters and reclamation of any area to the south of the mangroves was done by the Appellants in the teeth of Section 35(1) of the Gujarat Maritime Board Act. 17. Mr. Sibal laid great stress on the letter dated 15th November, 2012 to show that, in point of fact, what the Appellants were really angling for was to 40 conduct commercial operations beyond the captive requirements of the Essar Steel plant at Hazira. This letter, while asking for an addition of 3700 meters   in   addition   to   the   existing   1100   meters waterfront, also went on to speak of developing a 700   meters   berth,   along   with   the   GMB,   for handling commercial cargo. Apart from this, Essar planned to build a world class container terminal and a dry dock, which would serve the shipping industry generally. It also proposed to reclaim a further 334  hectares land on the  southern side with the additional dredged material. A perusal of this letter would leave no doubt about the fact that despite   Essar   Steel's   production   being   at   much less   than   what   was   projected,   the   Appellants' continued   demands   would   show   that   the   real motive was to go beyond a captive jetty and to develop   a   commercial   port   which,   as   we   have seen,   cannot   be   done   without   a   global   tender under the Gujarat Infrastructure Development Act. 18.   As   stated   hereinabove,   as   many   as   three MOUs were executed between the Appellants, the GMB   and   the   State   Government,   which   MOUs were valid only for a period of 12 months and were stated not to have granted any right to the Appellants, who would incur all the expenditure for the  same. This  being  the  case, it  is  a  little difficult to appreciate Shri Joshi's contention that any legitimate expectation could be based on any of the aforesaid expired MOUs. The High Court is correct in its conclusion that no such expectation 41 could  possibly have  arisen  out  of the  aforesaid MOUs   or   the   correspondence   between   the Appellants   and   the   GMB   referred   to. 19.   It   is   also   important   to   note   from   the correspondence between the Appellants and the GMB, that the Appellants were clearly told that the land to be reclaimed by the Appellants would not only belong to the Government of Gujarat, but also that the GMB could utilize the aforesaid land for any purpose. What seems to emerge on a reading of   the   letters   between   the   parties   is   that   the Appellants wished to dredge the canal, at their own cost, which was next to their captive jetty, for their own purposes, for which they obtained the necessary permission. However, since dumping of earth, which would emerge as a consequence of dredging, into the open sea would be extremely expensive, it was stated that instead this earth could be dumped to create reclaimed land next to the captive jetty, which would then benefit both the Appellants and the GMB. In point of fact, 140 hectares out of 195 hectares that is reclaimed by the Appellants is allocated to the Appellants for their own purposes, the balance to be given as and when a jetty of 1100 meters plus 3700 meters of  waterfront  is  constructed. The  argument  that huge amounts had been spent to reclaim land is wholly   fallacious­huge   amounts   were   spent   to dredge   a   canal   which   was   permitted   as   the Appellants alone were to bear the cost, and as an 42 increased   draft   would   benefit   all,   as   the   canal was open to all to use. Therefore, any plea as to a legitimate   expectation   of   reclaimed   land   being allocated for the Appellants' own use, thanks to large   amounts   being   spent,   is   contrary   to   the correspondence by the Appellants themselves." An identical approach was adopted in  Saroj Screens Pvt. Ltd. v Ghanshyam & Ors.,  (2012) 11 SCC 434. 39. The principle that  if a statute requires a thing to be done in a particular manner, it should be done in that manner or not at all,
articulated inNazir Ahmad v. Emperor,AIR 1936 PC 253, has found
widespread acceptance. In the context of this case, it means that if alienation   or   creation   of   any   interest   in   respect   of   MCGM’s properties   is   contemplated   in   the   statute   through   a   particular manner,   that   end   can   be   achieved   only   through   the   prescribed mode, or not at all.
40.
was issued by MCGM voluntarily, for creation of interest in respect of its properties. Upon its refusal to grant approval, SevenHills filed proceedings under Article 226 before the Bombay High court (W.P. 43 No 1728 of 2011), in which the Court directed to grant issuance of certificate. At the same time, the High Court observed as follows:  "11. ...... It is, however, required to be noted here that the Corporation is nor borrowing any amount for its purpose....If the petitioners want financial assistance   from   the   Bank,   naturally,   it   cannot mortgage   only   the   superstructure   but   the   entire property is required to be mortgaged. Aprart from that even if there is a defect in the title in the matter of creating mortgage, the Corporation is not going to suffer in any manner and it is for the concerned Bank to consider the same while giving financial assistance. The Corporation is not going to get any financial assistance from the Bank and, therefore,   whatever   documents   which   the petitioners may execute in favour of the Bank, the Corporation is not bound by the same....The said NOC can be granted by the Corporation without prejudice   to   its   rights   and   contentions   that   the land in question belongs to them and, therefore, no mortgage could have been created for the same. It is always open to the Corporation to ascertains right   to   the   extent   that   they   are   not   bound   by execution   of   such   documents   with   the Bank....However,   such   grant   of   NOC,   would   be without prejudice to the rights and contentions of the   Corporation.   The   Corporation   may   also mention   such   aspect   while   giving   NOC   to   the petitioners   that   such   NOC   is   given   without prejudice to the rights and contentions that their 44 land   could   not   have   been   mortgaged   by   the petitioners with the Bank. (emphasis supplied) 12. ......Apart from the same, by granting NOC it cannot be construed that the Corporation has also mortgaged its property in favour of Axis Bank in any manner.... 15.   ....It   is   clarified   that   this   order   is   passed without prejudice to the rights and contentions of both the sides and it will have no effect so far as deciding the matter on merit is concerned.....”                           The material placed on record by MCGM before this Court also 41. th reveals that the meeting held by the Corporation on 14  December, 2018, referred back to the resolution proposal given by SNMC. The minutes   of   the   meeting   records   that   three   members   were unanimous in their view that since SevenHills had not complied with the terms and had even sought to encumber the property by mortgage,  SNMC,  a UAE   based   company,   ought  not  be  granted approval to take over the plot and proceed with its project. 42. Now, this court proposes to deal with the contention that the provisions of the Code override all other laws and hence, that the 45 resolution plan approved by the NCLT acquires primacy over all other   legal   provisions.   Facially,   this   argument   appears   merited. Section 238 enacts that: 
“238. Provisions of this Code to override other
laws. — The provisions of this Code shall have
effect, notwithstanding anything inconsistent
therewith contained in any other law for the time
being in force or any instrument having effect by
virtue of any such law.”
43.
debate   in   several   judgments   of   this   court.   In   Jaipur   Metals   & Electricals Employees Organization v. Jaipur Metals & Electricals Ltd. (2019) 4 SCC 227,   the correctness of a High Court’s view which refused to transfer winding up proceedings pending before it and set aside  the   NCLT’s   order   admitting   an   insolvency   resolution application at the behest of a financial creditor, was in issue. This court held as follows, setting aside the judgment impugned in that case: “It   is   clear   that   Respondent   No.   3   has   filed   a Section   7   application   under   the   Code   on 11.01.2018, on which an order has been passed 46 admitting   such   application   by   the   NCLT   on 13.04.2018.   This   proceeding   is   an   independent proceeding   which   has   nothing   to   do   with   the transfer of pending winding up proceedings before the High Court. It was open for Respondent No. 3 at any time before a winding up order is passed to apply under Section 7 of the Code. This is clear from a reading of Section 7 together with Section 238 of the Code which reads as follows: “238. Provisions of this Code to override other laws. — The provisions of this Code shall   have   effect,   notwithstanding anything inconsistent therewith contained in any other law for the time being in force or any instrument having effect by virtue of any such law.” 18.   Shri   Dave’s   ingenious   argument   that   since Section   434   of   the   Companies   Act,   2013   is amended by the Eleventh Schedule of the Code, the amended Section 434 must be read as being part of the Code and not the Companies Act 2013, must be rejected for the reason that though Section 434 of the Companies Act, 2013 is substituted by the   Eleventh   Schedule   of   the   Code,   yet   Section 434,   as   substituted,   appears   only   in   the Companies Act, 2013 and is part and parcel of that Act. This being so, if there is any inconsistency between   Section   434   as   substituted   and   the provisions of the Code, the latter must prevail. We are   of   the   view   that   the   NCLT   was   absolutely 47 correct in applying Section 238 of the Code to an independent   proceeding   instituted   by   a   secured financial   creditor,   namely,   the   Alchemist   Asset Reconstruction Company Ltd. This being the case, it is difficult to comprehend how the High Court could have held that the proceedings before the NCLT   were   without   jurisdiction.   On   this   score, therefore, the High Court judgment has to be set aside.” 44.  In the recent judgment in  Duncans Industries v. A.J. Agrochem 2019   SCC   Online   (SC)   1319,   the   issue   was   that  action   under Section   16D(4)   of   the   Tea  Act,   which   provides   that   the   Central Government could take such steps as may be necessary for the purpose of efficiently managing the business of the undertaking, had been taken. It was urged that any notification under Section
16D has effectfor five years, which could only be extended if the
Central Government was of the opinion that it is expedient to do so in public interest, for such period not exceeding one year at a time, and for total period not exceeding six years. It was submitted that Section   16E   refers   to   the   power   of   the   Central   Government   to restart the tea undertaking if it is found necessary in the interest of 48
the general public. The argument was that an insolvencyprocess is
also meant to culminate in liquidation, if there is no revival, and that since the Tea Act permits  the Central Government to take over the management of a tea estate which is not run properly, prior permission under Section 16G is applicable to such an estate, the management of which has been taken over by the Government. This contention was negatived, by this court, which relied on Section 238 of the Code.
45.
2 SCC 674, one of the issues was the interplay between Section 9 of the Code and provisions of the Advocates Act. It was argued that a demand notice issued through an advocate was not permissible and that the provisions of the Code overrode all other laws. This court negative   the   contention,   holding   that   it   is   only   in   the   case   of inconsistency, that by reason of Section 238 of the Code would its provisions prevail. On a harmonious construction of the seemingly inconsistent  provisions, if the court could give effect to both, it would do so. 49 46. Dharani  Sugars   &  Chemicals   Ltd.  v.  Union  of  India   &  Ors. (2019) 5 SCC 480 is a relevant recent decision of this court. The question   which   arose   in   that   case   was   the   legality   and constitutionality of directions issued by the Reserve Bank of India, th through a circular of 12   February, 2018 regulating resolution of stressed   assets   of   debtors.   This   court   elaborately   dealt   with provisions of the Banking Regulation Act, 1949 and the Reserve Bank of India Act, 1934 and held that the power to issue directions regarding initiation of  insolvency  proceedings vested in the RBI, subject   to   the   approval   of   the   Central   Government.   The   court significantly held that the power was contained “within the four corners” of Section 35AA and observed as follows: “A conspectus of all these provisions shows that the   Banking   Regulation   Act   specifies   that   the Central Government is either to exercise powers along with the RBI or by itself. The role assigned, therefore,   by   Section   35AA,   when   it   comes   to initiating the insolvency resolution process under the Insolvency Code, is thus, important. Without authorisation   of   the   Central   Government, obviously, no such directions can be issued. 50 30.   The   corollary   of   this   is   that   prior   to   the enactment   of   Section   35AA,   it   may   have   been possible   to   say   that   when   it   comes   to   the   RBI issuing directions to a banking company to initiate insolvency resolution process under the Insolvency Code, it could have issued such directions Under Sections 21 and 35A. But after Section 35AA, it may do so only within the four corners of Section 35AA. 31. The matter can be looked at from a slightly different angle. If a statute confers power to do a particular act and has laid down the method in which   that   power   has   to   be   exercised,   it necessarily prohibits the doing of the act in any manner   other   than   that   which   has   been prescribed. This is the well­known Rule in Taylor v. Taylor, [1875] 1 Ch. D. 426, which has been repeatedly followed by this Court. Thus, in State of U.P. v. Singhara Singh, (1964) 4 SCR 485, this Court held: ‘The   Rule   adopted   in   Taylor   v.   Taylor [(1875) 1 Ch D 426, 431] is well recognised and is founded on sound principle. Its result is that if a statute has conferred a power to do an act and has laid down the method in which  that  power has  to  be  exercised, it necessarily prohibits the doing of the act in any other manner than that which has been prescribed. The principle behind the Rule is that   if   this   were   not   so,   the   statutory provision   might   as   well   not   have   been 51 enacted. A Magistrate, therefore, cannot in the   course   of   investigation   record   a confession except in the manner laid down in   Section   164.   The   power   to   record   the confession had obviously been given so that the   confession   might   be   proved   by   the record of it made in the manner laid down. If proof of the confession by other means was   permissible,   the   whole   provision   of Section   164   including   the   safeguards contained in it for the protection of Accused persons would be rendered nugatory. The section,   therefore,   by   conferring   on Magistrates the power to record statements or   confessions,   by   necessary   implication, prohibited   a   Magistrate   from   giving   oral evidence of the statements or confessions made to him. (at pp. 490­491) Following this principle, therefore, it is clear that the   RBI   can   only   direct   banking   institutions   to move under the Insolvency Code if two conditions precedent are specified, namely, (i) that there is a Central Government authorisation to do so; and (ii) that it should be in respect of specific defaults. The Section,   therefore,   by   necessary   implication, prohibits this power from being exercised in any manner other than the manner set out in Section 35AA.” 52 47. In the opinion of this court, Section 238 cannot be read as overriding the MCGM’s right – indeed its public duty ­ to control and regulate how  its properties  are to be dealt with. That exists in Sections 92 and 92A of the MMC Act. This court is of opinion that Section 238 could be of importance when the properties and assets are  of  a  debtor  and   not   when   a   third   party   like   the   MCGM  is involved. Therefore, in the absence of approval in terms of Section 92 and 92A of the MMC Act, the adjudicating authority could not have overridden MCGM’s objections and enabled the creation of a fresh interest in respect of its properties and lands. No doubt, the resolution   plans   talk   of   seeking   MCGM’s   approval;   they   also acknowledge the liabilities of the corporate debtor; equally, however, there   are   proposals   which   envision   the   creation   of   charge   or securities   in   respect   of   MCGM’s   properties.   Nevertheless,   the authorities under the Code could not have precluded the control that MCGM undoubtedly has, under law, to deal with its properties and the land in question­ which undeniably are public properties. The resolution plan therefore, would be a serious impediment to 53 MCGM’s independent plans to ensure that public health amenities are   developed   in   the   manner   it   chooses,   and   for   which   fresh approval under the MMC Act may be forthcoming for a separate scheme formulated by that corporation (MCGM). The last contention of the respondents, that MCGM was bound 48. by the statement made by its counsel, in the opinion of this court, cannot prevail. As held earlier, there is no approval for the plan, in accordance   with   law;   in   such   circumstances,   the   written   plea accepting the plan, by a counsel or other representative who is not demonstrated to possess the power to bind MCGM, is inconclusive. In this regard, the court notices the well­known principle that there can   be   no   estoppel   against   the   express   provisions   of   law.   (Ref. Kasinka Trading v. Union of India  (1995) 1 SCC 274,  Darshan Oils (P) Ltd. v. Union of India  (1995) 1 SCC 345,  Shrijee Sales Corporation v. Union of India   (1997) 3 SCC 398,   Shree Sidhbali Steels Ltd. v. State   of   U.P.   (2011)   3   SCC   193,   Pappu   Sweets   and   Biscuits   v. 54 Commr.   of   Trade   Tax,   U.P.   (1998)   7   SCC   228   and   Commr.   of Customs v. Dilip Kumar & Co.  (2018) 9 SCC 1.) In view of the foregoing reasons,  this  court holds that the 49. impugned order and the order of the NCLT cannot stand; they are hereby set aside. The appeal is accordingly allowed, without orders on costs. ........................................J.                                             [ARUN MISHRA]  ........................................J.                                             [VINEET SARAN]  ........................................J.                                            [S. RAVINDRA BHAT]  New Delhi, November 15 , 2019.