Neeraj Kumar Tiwari & Anr. vs Surma Sashtri

* IN THE HIGH COURTOF DELHI ATNEW DELHI
th
% Reserved on: 18 August, 2026
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Pronounced on: 31 August, 2026
# CNR No. DLHC010383562026

+ RSA 148/2026, CM APPL. 55213/2026, CM APPL. 55215/2026

1. NEERAJ KUAMR TIWARI
S/o Late Naveen Kumar Tiwari .....Appellant No.1

2 . PUSHPLATA TIWARI
W/o Sh. Naveen Kumar Tiwari

Both present at:
th
Flat No. A-602, 6 Floor, Block-A,
High End Paradise, Raj Nagar Extension,
Ghaziabad, Uttar Pradesh-201017. ....Appellant No.2
Through: Mr. Pinku Singh, Advocate.

versus
SMT. SURMA SASHTRI
W/o Sh. Inder Mani Shastri
R/o B-15, Arjun Park,
Nangli Sakrawati, Delhi-110043 .....Respondent
Through:
CORAM:
HON’BLE MS. JUSTICE NEENA BANSAL KRISHNA
J U D G M E N T
NEENA BANSAL KRISHNA, J.

1. Regular Second Appeal U/S. 100 CPC, 1908 r/w Section.151 CPC
has been preferred by the Appellants/ Defendants , against the impugned
judgment dated 06.04.2026 whereby the First Appeal was dismissed and the
judgment dated 18.11.2023 of the Ld. Trial Court decreeing the Suit
RSA 148/2026 Page 1of 13
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Digitally Signed By:ANIL
KUMAR BHATT
Signing Date:31.08.2026
18:23:57

No.1644/18 for recovery of RS. 2,60,000/- with interest @ 6% p.a. , was
upheld.
2. The facts in brief , as narrated in the Plaint, were that the Plaintiff,
Smt. Surma Sashtri and Late Sh. Naveen Kumar Tiwari ( Father and
husband of Defendant No. 1 and 2 respectively ) were residents of the same
locality, Arjun Park, Najafgarh, New Delhi and shared friendly relations,
for about seven to eight years.
3. Late Sh. Naveen Kumar Tiwari approached the Plaintiff on
various occasions seeking a friendly loan for emergent needs, including the
renovation of his house, medical treatment of Defendant No. 2 , and some
financial requirements of Defendant No. 1.
4. The Plaintiff, on humanitarian grounds and relying on his assurance
to return the loan amounts , advanced a friendly loan totaling Rs. 2,60,000/-
to Late Sh. Naveen Kumar Tiwari, on different dates. She gave Rs. 60,000/-
in cash on 29.09.2014, Rs. 1,00,000/- vide cheque bearing no.904834 on
19.12.2014, and Rs. 1,00,000/- vide cheque bearing no. 012134, on
01.05.2017.
5. In acknowledgment of the friendly loan, a Promissory Note-cum-
Receipt was executed between the Plaintiff, Smt. Surma Sashtriand Late Sh.
Naveen Kumar Tiwari on 01.05.2017, in the presence of witnesses.The
repayment of the amount was assured on or before 31.07.2018, by late Sh.
Naveen Kumar Tiwari.
6. When a demand was made by the Plaintiff in the last week of June
2018, he issued two Cheques bearing Nos. 649586 and 443374 , both dated
10.07.2018 , for a sum of Rs. 50,000/- each towards part-payment, and
requested the Plaintiff to present them for encashment in the second week of
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Digitally Signed By:ANIL
KUMAR BHATT
Signing Date:31.08.2026
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August, 2018. However, upon presentation, the two cheques were returned
dishonored, vide Return Memos dated 16.08.2018 with the remarks "Funds
Insufficient" and "Instrument Discontinued."
7. The Plaintiff attempted to contact Late Sh. Naveen Kumar Tiwari to
inform him about the dishonor of the cheques, but she discovered that he
had passed away on 01.08.2018.
8. Consequently, the Plaintiff approached the Defendants, being the
legal heirs entitled to the benefits of the deceased's estate, demanding the
repayment of the outstanding loan amount. The Defendants however, failed
to repay the loan, despite repeated demands . A Legal Notice dated
15.09.20218 was issued through speed post, calling upon the Defendants to
clear the outstanding dues, though to no avail.
9. The Plaintiff therefore, filed the Suit for recovery of Rs. 2,60,000/-
along with interest @18%p.a. till realization.
10. The Defendants in their Written Statement , took the preliminary
objections that the suit did not disclose a cause of action and was not
maintainable. The Plaintiff had instituted a frivolous suit with the mala fide
intention , to extort money and has attempted to tarnish his professional
reputation, by serving him at this workplace.
11. It was asserted that legal heirs cannot be held personally liable for
the acts of the deceased, as any such liability is strictly restricted to the
extent of the inherited estate and that they have not inherited any property
or assets from Late Sh. Naveen Kumar Tiwari.
12. On merits, the Defendants vehemently denied the alleged financial
transactions. It was contended that Defendant No. 1, being the sole earner ,
adequately maintained the family, and the deceased never required financial
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KUMAR BHATT
Signing Date:31.08.2026
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assistance for medical treatment or house renovation, as no such renovation
had been carried out, in the preceding ten years . Furthermore, Defendant
No. 1, despite residing with the deceased, was completely unaware of any
such loan and urged that he ought to have been made a co-borrower, if the
transaction were genuine.
13. The Defendants stated material inconsistencies in the alleged
repayment timeline, since though the deceased purportedly promised to
repay the loan within three to four months, but the cheques were dated
approximately three years later. Further, there was no rationale behind
issuing fresh cheques in July, 2018, when the Plaintiff supposedly had an
earlier cheque covering the transaction.
14. The Defendants raised serious doubts regarding the authenticity of
the Promissory Notes, asserting that the Plaintiff's conduct was highly
suspicious, as these instruments were presented for encashment only after
the demise of Late Sh. Naveen Kumar Tiwari.
15. Accordingly, the Defendants prayed for the dismissal of the Suit
with heavy costs.
16. The Plaintiff filed a Replication , wherein the assertions made in the
Written Statement were denied and the averments made in the Plaint, were
reiterated and reaffirmed.
17. On completion of pleadings, the learned Trial Court framed the
following issues, vide Order dated 02.05.2020

(i) Whether the plaintiff had advanced the friendly loan of Rs.
2,60,000/- to Sh. Naveen Kumar Tiwari, the predecessor in
interest of the defendant? OPP.
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KUMAR BHATT
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(ii) Whether the impugned promissory note dated 01.05.2017 was
validly executed between the plaintiff and Sh. Naveen Kumar
Tiwari? OPP.
(iii) Whether the impugned promissory note dated 01.05.2017 is a
forged and fabricated document? OPD.
(iv) Whether the impugned cheques dated 10.07.2018 were issued
by Naveen Kumar Tiwari in discharge of his liability? OPP.
(v) Whether the defendants are liable to discharge debt of Sh.
Naveen Kumar Tiwari, having inherited the estate of the said
Sh. Naveen Kumar Tiwari? OPP.
(vi) Whether the plaintiff is entitled for a decree as prayed for?
OPP.
(vii) Whether the plaintiff is entitled for the cost of the suit as prayed
for? OPP.
(viii) Relief.

18. The Plaintiff examined herself as PW-1 Smt. Surma Shastri, and
deposed on similar lines as her case stated in the Plaint. She proved the
promissory note cum receipt dated 01.05.2017 as Ex.PW-1/1, cheques
bearing No. 443374 and No. 649586 as Ex.PW-1/2 and Ex.PW-1/4, the
corresponding return memos dated 10.07.2018 as Ex.PW-1/3 and Ex.PW-
1/5, the office copy of the legal notice dated 15.09.2018 as Ex. P-1 (colly),
speed post receipts as Ex.PW-1/7 to Ex.PW-1/10, the tracking report as
Ex.PW-1/11, and her bank statement as Ex.PW-1/12.
19. PW-2, Sh. Fateh Bahadur Mishra , and PW-3 Sh. Om Parkash
tendered their evidence by way of affidavits, and confirmed the execution of
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Digitally Signed By:ANIL
KUMAR BHATT
Signing Date:31.08.2026
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Promissory Note cum Receipt dated 01.05.2017Ex.PW-1/1 by Late Sh.
Naveen Kumar Tiwari in their presence, being the attesting witnesses.
20. The DW-1 Sh. Neeraj Kumar Tiwari, defendant No.1andtendered
his evidence by way of affidavit Ex.DW-1/A, reiterating the contents of the
written statement, and subsequently brought on record the bank account
statement of his wife as Ex.DW-1/1.
21. DW-2 Smt. Pushplata Tiwari tendered her evidence by way of
affidavit as Ex.DW-2/A, and supported the testimony of DW-1.

22. The Ld. Civil Judge held that the Plaintiff proved the advancement
of Rs. 2,60,000/- as friendly loan through her consistent testimony, bank
statements reflecting direct cheque transfers, and proof of cash withdrawal.
It upheld the validity of the promissory note cum receipt, Ex.PW-1/1,
emphasizing that the testimony of the attesting witnesses, PW-2 and PW-3,
remained completely unshaken during cross-examination.Further, the two
cheques of Rs. 50,000/- each, Ex.PW-1/2 and Ex.PW-1/4, bore the valid
signatures of the deceased. It was observed that the Defendants led no
evidence, sought no forensic signature verification, and initiated no criminal
proceedings to substantiate their bare claims of forgery.
23. It was held that the evidence of the plaintiff, duly supported with the
documents, established the case of the Plaintiff and decreed the Suit for Rs.
2,60,000/- along with future interest and costs of the suit, vide Judgement
dated28.04.2014.
24. Aggrieved by the said Judgment and Decree dated 28.04.2014, the
Defendant preferred a Regular Civil Appeal being RCA No. 20253/2016,
before the learned First Appellate Court.
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Digitally Signed By:ANIL
KUMAR BHATT
Signing Date:31.08.2026
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25. The grounds of challenge in the said First Appeal were that the
Trial Court gravely erred in relying upon the testimony of PW-2 Fateh
Bahadur Mishra , who explicitly admitted during cross-examination, that
the transaction did not take place in his presence and that he was unaware of
any securities tendered, while arbitrarily discarding the version of the
Appellants.
26. Further, the testimony of PW-3 Om Prakash was inherently
contradictory and unreliable , as he made self-serving statements regarding
a single transaction, a Written Settlement, and a composite cheque amount
of Rs. 2,60,000/-.
27. The Plaintiff failed to examine independent bank witnesses, to
legally prove her account statements, rendering them inadmissible. It was
claimed that the Promissory Note was a fabricated document. The Trial
Court also failed to appreciate whether multiple loan transactions could be
clubbed together, especially when a part of the claim was barred by law.
28. Lastly, that DW-2 Pushplata Tiwari had categorically denied any
acquaintance or friendly relations with the Plaintiff or the deceased, as well
as disowned the exhibits.
29. The learned First Appellate Court , upon re-appreciation of the
record, rejected the pleas regarding the unreliability of witness testimonies
and the alleged fabrication of the Promissory Note-cum-Receipt Ex. PW-1/1.
It was held that the core execution of the document and the signature of the
deceased borrower, stood duly corroborated by the testimony of the
witnesses .
30. It was further observed that the friendly loans advanced on different
dates, had validly merged into the composite Promissory Note executed on
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Digitally Signed By:ANIL
KUMAR BHATT
Signing Date:31.08.2026
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01.05.2017, thereby by virtue of Section 18 Limitation Act, 1963 , the
period of limitation was extended and the recovery Suit was well within the
Limitation period.
31. The learned First Appellate Court accordingly, upheld the
judgement of Ld. Civil Judge, vide Judgment dated 06.04.2026.
32. Aggrieved thereby, the Defendants have preferred the present
Regular Second Appeal.
33. The principal grounds of challenge are that the learned First
Appellate Court erred in law and fact , by fastening personal liability upon
the Appellants as legal representatives as under Section 50 of the Code of
Civil Procedure, 1908, without any pleadings, proof, or findings regarding
the inheritance of any estate, property, or assets from the deceased borrower.
34. It is contended that it has not been appreciated that the burden of
proving that the legal representatives inherited the estate of the deceased
debtor , lies squarely upon the plaintiff , and that the failure to discharge
such foundational burden, vitiates the Impugned Judgments and Decrees.
35. It is further contended that the Courts below committed grave
perversity by basing a money decree on contradictory, unreliable, and
hearsay evidence, ignoring that PW-2 explicitly admitted that the alleged
transaction did not take place in his presence, and that the testimony of PW-
3 suffered from irreconcilable contradictions regarding the settlement and
cheque payments.
36. Furthermore, it is contended that the Promissory Note has not been
proved in accordance with law and that the period of limitation has been
incorrectly computed. It is further urged that no bank official was examined
to prove the Bank Statemen t relied upon by the Plaintiff/Respondent.
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KUMAR BHATT
Signing Date:31.08.2026
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37. On these grounds, the Impugned Judgment and Decree are stated
to be liable to be set aside.
Submissions heard and the record perused.
38. The case of the Plaintiff/Respondent was that she had given loan to
the deceased, Mr. Naveen Kumar Tiwari , in the sum of Rs.60,000/- in
cash on 29.09.2014. Thereafter, she advanced a further sum of Rs.1,00,000/-
by way of Cheque No.904834 dated 19.12.2014 and another sum of
Rs.1,00,000/- by way of Cheque No.012134 dated 01.05.2017.To
corroborate his testimony, he produced his Bank Statement, Ex.PW-
1/12,which reflected the two payments of Rs.1,00,000/- each made by
cheque and also the withdrawal of Rs.60,000/- on 29.09.2014,
corresponding with the Plaintiff's version of the cash advance.
39. DW-2, Smt. Pushplata Tiwari w/o deceased, Sh. Naveen Kumar
Tiwari , had stated in her evidence Affidavit, Ex.DW-2 that her husband and
Plaintiff, were well known to each other . The learned Civil Judge rightly
observed that not only was the deceased, Mr. Naveen Kumar Tiwari known
to the Plaintiff but that it was a friendly loan and same is confirmed from
the Promissory Note dated 01.05.2017, Ex.PW-1/1 , wherein there is no
stipulation in respect of the interest, thereby, further corroborating that the
loans given to Late Sh. Naveen Kumar Tiwari, were the friendly loans, on
account of being known to each other.
40. The total loan of Rs.2,60,000/-, which was given on different dates,
was acknowledged by Late Sh. Naveen Kumar Tiwari in the Promissory
Note, Ex.PW-1/1 wherein the details of the three loan amounts are
specifically mentioned. The loans may have been taken on different dates in
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Digitally Signed By:ANIL
KUMAR BHATT
Signing Date:31.08.2026
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2014 and 2017, but the consolidated acknowledgment of the total loan has
been recorded in the Promissory note, Ex.PW-1/1.
41. By virtue of Section 18 of the Limitation Act, 1963, the Promissory
Note was the acknowledgment in writing of a loan taken on the earlier date,
which extended the limitation period and became reckonable from the date
of execution of the Promissory Note on 01.05.2017.
42. There was some emphasis laid on the testimony of PW-2, Sh. Fateh
Bahadur Mishra , who was an attesting witness to Ex.PW-1/1. He, in his
evidence by way of Affidavit is Ex.PW-2/A admitted that he was not a
witness to the earlier occasions when the loan had been taken by Late Sh.
Naveen Kumar Tiwari, in the year 2014. This is a fact which is correct, as
it was never the case of the Plaintiff that the loans on the earlier
occasions, had been given in the presence of the witnesses . Therefore, the
admission by PW-2 about not being a witness to the earlier transactions, was
infact, factually correct and reflected the truthfulness of the testimony of
PW-2.
43. The authenticity of the Promissory Note, Ex.PW-1/1 was not only
corroborated by the Bank Statement Ex.PW-1/12 of the Plaintiff, but also by
the testimony of PW-2, the attesting witness.
44. DW-2, Smt. Pushplata Tiwari, also did not deny the signatures on
the Promissory Note as that of Sh. Naveen Kumar Tiwari, her husband. She
in her cross-examination stated that she cannot say whether the Promissory
Note, Ex.PW-1/1 and the two cheques Ex.PW-1/2 and Ex.PW-1/4 bear the
signatures of her husband.
45. It is also pertinent to refer to the testimony of DW-1, Mr. Neeraj
Kumar Tiwari s/o Late Sh. Naveen Kumar Tiwari, who deposed in his cross-
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KUMAR BHATT
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examination that he is a Post Graduate and is doing job in Gurgaon and
admitted that he has been away from his parents since 2013 and has been
working in different cities like Mumbai and Ahmadabad and has not resided
with his father at the Najafgarh address since 2013.
46. The most significant admission made by him was that his father did
not have any independent income and the Defendant No.1 had been taking
care of all the needs and requirements till 2013, when he was staying with
them. He further clarified that his father had some rental income, which
according to his guess, was about Rs.4,000/- to Rs.5,000/- per month,
which further corroborates the necessity of his father to take loan from the
Plaintiff, on the three occasions, which is fully documented in the
Promissory Note, Ex.PW-1/1.
47. Not only this, the loan is further corroborated by the two cheques
dated 10.07.2018 for Rs.50,000/- each, Ex.PW-1/2 and Ex.PW-1/4, given
by Sh. Naveen Kumar Tiwari towards the loan amount. One cheque got
rejected on account of “Instrument Discontinued”, while the second
cheque was dishonored on account of “Funds Insufficient.”
48. The perusal of the two cheques, show that they have been issued
from different booklets , which explains the reason why the two cheques
have been dishonored for different reasons. Again, there is no evidence
whatsoever on behalf of the Defendants either to dispute the signatures of
Sh. Naveen Kumar Tiwari on the two cheques or to say that these two
cheques had not been issued by Late Sh. Naveen Kumar Tiwari.
49. Not only this, but a Legal Notice dated 15.09.2018, Ex.P-1 was
served upon the Defendants, which have been admitted by the Defendants.
In the said Legal Notice, the entire detailsof transaction and of dishonor of
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KUMAR BHATT
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chequeshad been given, butthere was no Reply given by the Defendants .
Had there been any falsehood in the claim of the Plaintiff, there was no
reason for the Defendants, to have not refuted it, in the first instance.
50. An issue had also been framed in regard to the liability of the
Defendants being the legal heirs of Late Sh. Naveen Kumar Tiwari , who
had taken the loan from the Plaintiff. It wasasserted by the
Defendants/Appellants that though they are admittedly the son and wife of
Late Sh. Naveen Kumar Tiwari, but since they have not inherited any
estate, they are not liable for any liability of Late Sh. Naveen Kumar
Tiwari.
51. First and foremost, Smt. Pushplata Tiwari and Sh. Neeraj Kumar
Tiwari, being the legal heirs of Late Sh. Naveen Kumar Tiwari , were
rightly impleaded as Defendants in the Suit for Recovery. The question
whether any estate of the deceased had come into their hands, against
which the decree could be satisfied , essentially fell within the domain of
execution.
52. However, both the courts have consistently observed that
immediately after the demise of Late Sh. Naveen Kumar Tiwari, the
Property bearing No. RZ, B-59, Arjun Park, Najafgarh, New Delhi, was sold
by Smt. Pushplata Tiwari to her daughter-in-law (wife of the Defendant No.
1), who thereafter, had sold for about Rs.20-21 lakhs/ -, as has emerged from
the testimony of DW-1.
53. The defense taken was that the said property belonged to the
mother and was not inherited from Sh. Naveen Kumar Tiwari.
54. However, the learned Civil Judge has correctly noted that no
document had been produced to show that it was the mother and not Sh.
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KUMAR BHATT
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Naveen Kumar Tiwari, who was the owner of the Property . The fact that it
got sold soon after the demise of Sh. Naveen Kumar Tiwari, further reflected
that it was his property, which had been sold. This was further corroborated
from the fact that there was a huge gap in evidence in regard to the money
for which, the Property was sold to the daughter-in-law, especially when
she was not gainfully employed .
55. The best way of proving that the Property did not belong to Sh.
Naveen Kumar Tiwari, was to produce the copy of the Sale Deed executed
by Smt. Pushplata in favour of her daughter-in-law; the very fact that these
documents have been withheld clearly points out the lis to the only inference
of the Property being in the name of the father.
56. In this context, it may also be noted that DW-1 in his cross-
examination, himself had stated that his father had rental income of about
Rs.4,000/- to Rs.5,000/- per month, which again shows that the Defendants
owned one Property, which got sold immediately after his demise.
57. The learned Civil Judge, as well as, the learned District Judge ,
gave concurrent findings about the genuineness of the loan transaction and
the execution of the Promissory Note, dated 01.05.2017, Ex.PW-1/1.
58. No substantial question of law has been raised. There is no merit
in the Appeal, which is hereby dismissed. The pending Applications are
disposed of accordingly.


(NEENA BANSAL KRISHNA)
JUDGE
AUGUST 31, 2026 /RS
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KUMAR BHATT
Signing Date:31.08.2026
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