Ittiam Systems Private Limited vs Bharath Co Operative Bank (Mumbai) … on 19 May, 2026

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    Karnataka High Court

    Ittiam Systems Private Limited vs Bharath Co Operative Bank (Mumbai) … on 19 May, 2026

    Author: Suraj Govindaraj

    Bench: Suraj Govindaraj

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                                                               WP No. 14841 of 2026
    
    
                          HC-KAR
                                                                               ®
                          IN THE HIGH COURT OF KARNATAKA AT BENGALURU
    
                                   DATED THIS THE 19TH DAY OF MAY, 2026
    
                                                  PRESENT
                            THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ
                                                     AND
                             THE HON'BLE DR. JUSTICE K.MANMADHA RAO
                             WRIT PETITION NO.14841 OF 2026 (GM-DRT)
                          BETWEEN:
    
                          ITTIAM SYSTEMS PRIVATE LIMITED
                          A COMPANY INCORPORATED UNDER THE
                          COMPANIES ACT, 1956.
    
                          HAVING OFFICE AT:
                          4TH AND 5TH FLOOR,
                          'CONSULATE-1',
                          NO.1, RICHMOND ROAD,
                          BENGALURU- 560 025.
    
                          REPRESENTED BY ITS POWER
                          OF ATTORNEY HOLDER,
                          MS. KATYAYINI SURENDRAN.
    Digitally signed by                                               ...PETITIONER
    VIJAYALAKSHMI
    BN                    (BY SRI. T. SURYANARAYANA, SENIOR COUNSEL A/W
                              MS. SMITHA R.B.,ADVOCATE)
    Location: HIGH
    COURT OF
    KARNATAKA             AND:
    
                          BHARATH CO-OPERATIVE BANK (MUMBAI) LIMITED
                          MOHAN TERRACE FLOOR,
                          64/72, MODY STREET FORT,
                          MUMBAI-400 001.
                          REPRESENTED HEREIN BY
                          ITS MANAGER
                                                                    ...RESPONDENT
                          (BY SRI. PUNDIKAI ISHWARA BHAT, ADVOCATE)
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                                                  WP No. 14841 of 2026
    
    
    HC-KAR
    
    
    
         THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE
    CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF
    CERTIORARI OR ANY WRIT IN THE NATURE OF CERTIORARI OR ANY
    OTHER WRIT, ORDER OR DIRECTION SETTING ASIDE THE
    IMPUGNED ORDER DATED 29/04/206 PASSED BY THE HONBLE DRAT
    ON IA NO.1556/2025 IN A.I.R. NO.1801/2025 (ANNEXURE-D) AND
    ETC.
    
         THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER
    WAS MADE THEREIN AS UNDER:
    
    
    CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ
           and
           HON'BLE DR. JUSTICE K.MANMADHA RAO
    
    
                                ORAL ORDER

    (PER: HON’BLE MR. JUSTICE SURAJ GOVINDARAJ)

    1. The petitioner is before this Court seeking for the

    SPONSORED

    following reliefs:

    (i) Issue a writ of certiorari or any writ in the nature of
    certiorari or any other writ, order or direction setting
    aside the impugned order dated 29.04.2026 passed by
    the Hon’ble DRAT on I.A.No.1556/2025 in AIR
    No.1801/2025 (Annexure-D); and

    (ii) Consequently issue a writ, order or direction to allow
    I.A.No.1556/2025 (Annexure-D) filed in AIR
    No.1801/2025 before the Hon’ble DRAT; and

    (iii) pass such further or other orders as this Hon’ble
    Court may deem fit in the facts and circumstances of
    the case, in the interests of justice and equity.

    2. The petitioner claims to be a tenant in respect of Unit
    Nos. 401, 402 and 404 situated on the fourth floor of
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    the building known as “Consulate-1”, bearing Khata
    Nos. 1/10, 1/11 and 1/13, having an aggregate
    super built-up area of 7,045 square feet together
    with five car parking spaces, constructed on property
    bearing No. 1, Richmond Road, Bengaluru – 560 025.

    3. It is stated that the said property originally belonged
    to Ms. Consulate Constructions, which subsequently
    sold the leasehold rights therein to Mr. Hiro
    Uttamchandani under an Indenture of Sale of
    Leasehold Rights dated 11.01.2008. The petitioner
    contends that even prior thereto, it had been
    inducted into the premises as a lessee in the year
    2001 and that the tenancy has continued ever since.

    4. It is further stated that Mr. Hiro Uttamchandani had
    availed a loan from the respondent and, upon default
    in repayment, the respondent initiated proceedings
    under Section 13(2) of the SARFAESI Act by issuing
    a demand notice thereunder, followed by measures
    under Section 13(4) of the Act. Thereafter,
    proceedings under Section 14 of the SARFAESI Act
    were also initiated for taking physical possession of
    the secured asset. The petition filed under Section 14
    came to be allowed in favour of the respondent.

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    5. The petitioner states that it had challenged the said
    order before this Court, which challenge came to be
    dismissed. Subsequently, the petitioner instituted
    proceedings in S.A. No. 322/2023 under Section 17
    of the SARFAESI Act contending that, being a tenant
    in occupation of the premises, its possession ought
    not to be disturbed by the secured creditor, namely,
    the respondent. The said S.A. No. 322/2023 came to
    be dismissed by order dated 31.07.2025.

    6. Aggrieved thereby, the petitioner preferred Appeal in
    AIR No. 1801/2025 before the Debt Recovery
    Appellate Tribunal, Chennai, along with I.A. No.
    156/2025 seeking waiver of the statutory pre-
    deposit. The said application came to be dismissed
    by order dated 29.04.2026, which is impugned in the
    present proceedings.

    7. The submission of Sri.Suryanarayana, learned senior
    counsel is that:

    7.1. It is contended that the petitioner is merely a
    tenant in occupation of the subject premises
    and has no manner of involvement in the
    transaction giving rise to the liability owed by
    the landlord to the respondent-bank. The
    petitioner is neither a borrower nor a guarantor
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    and is not liable to discharge any part of the
    dues claimed by the respondent. Hence,
    according to him, there would be no
    requirement for the petitioner to make any pre-
    deposit for maintaining an appeal under Section
    18
    of the SARFAESI Act.

    7.2. He submits that the Appellate Tribunal has
    completely misconstrued the scope and ambit
    of Section 18 of the SARFAESI Act. Referring to
    Section 18(1), he contends that any person
    aggrieved by an order passed by the Debts
    Recovery Tribunal under Section 17 is entitled
    to prefer an appeal before the Debts Recovery
    Appellate Tribunal. However, insofar as the
    requirement of pre-deposit is concerned, the
    same is specifically restricted only to a
    “borrower”.

    7.3. Drawing attention to the second proviso to
    Section 18(1), he submits that the provision
    mandates that no appeal shall be entertained
    unless the borrower has deposited with the
    Appellate Tribunal fifty per cent of the amount
    of debt due from him, as claimed by the
    secured creditor or as determined by the Debts
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    Recovery Tribunal, whichever is less. Thus,
    according to him, the statutory requirement of
    pre-deposit contemplated under the second
    proviso applies only to a borrower and cannot
    be extended to a third party such as the
    petitioner, who, being aggrieved by the order
    passed by the Debts Recovery Tribunal under
    Section 17, has preferred an appeal under
    Section 18 of the SARFAESI Act.

    7.4. His submission is that this aspect has been
    categorically dealt with by a co-ordinate Bench
    of this court, wherein it was ordered on 26th
    October 2018 in WP No.19445 of 2018, M/s
    Hindustan Polymers -v- The Authorised
    Officer, more particularly in para 14 thereof,
    which is reproduced hereunder:

    Para 14. Therefore, wherever the word “borrower”
    is used in the Act, the definition would necessarily
    has to be read therein. The definition of the word
    “borrower” does not include a tenant. Therefore, a
    tenant cannot be deemed to be a “borrower”.
    Thus, a tenant, certainly, cannot be brought within
    the definition of the word “borrower”. Hence, a
    tenant is a non-borrower. Therefore, he would fall
    within the words “by the person other than the
    borrower”. Thus, clearly, the liability to make a
    pre-deposit under the proviso is limited only to the
    “borrower”, and cannot, by any stretch of
    imagination, be extended to a “non-borrower”.
    The only liability imposed under Section 18 upon a
    non-borrower is the liability to pay the fees as
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    prescribed by the rules. Thus, it is only this
    particular liability which could have been imposed
    upon the petitioner who claims to be the tenant.
    Therefore, the DRAT is certainly unjustified in
    directing the petitioner to make a pre-deposit of
    Rs.2,10,00,000/-. Such a direction, obviously, is
    contrary to the requirement of second proviso to
    Section 18(1) of the Act.

    7.5. By referring to Hindustan Polymers case, his
    submission is that the legal position is now well
    settled insofar as the interpretation of the
    second proviso to Section 18(1) of the
    SARFAESI Act is concerned. According to him,
    the statutory mandate requiring pre-deposit is
    specifically and consciously confined by the
    legislature only to a “borrower”, and such
    requirement cannot be enlarged so as to
    include within its fold a tenant or any other
    third party claiming independent rights in the
    secured asset.

    7.6. It is his submission that the petitioner has
    never availed any financial assistance from the
    respondent-bank, has not created any security
    interest in favour of the respondent, and is
    neither a guarantor nor a mortgagor in respect
    of the subject transaction. The petitioner is
    merely asserting its independent possessory
    rights as a tenant in occupation of the
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    premises. Therefore, the petitioner cannot be
    treated on par with the borrower for the
    purposes of Section 18 of the Act.

    7.7. Learned Senior Counsel further submits that
    Section 18 itself makes a clear distinction
    between a “borrower” and “any person
    aggrieved”. While the substantive right of
    appeal is conferred upon any person aggrieved
    by an order passed under Section 17, the
    condition relating to pre-deposit is consciously
    restricted only to the borrower. According to
    him, such legislative distinction is deliberate
    and meaningful and cannot be rendered otiose
    by extending the requirement of pre-deposit
    even to non-borrowers.

    7.8. He further contends that if the interpretation
    adopted by the Appellate Tribunal were to be
    accepted, it would virtually amount to rewriting
    the statutory provision and imposing a
    condition which the legislature itself has not
    contemplated. Such an interpretation,
    according to him, would not only run contrary
    to the plain language employed in the second
    proviso to Section 18(1), but would also result
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    in serious prejudice to tenants and other third
    parties who may have bona fide and
    independent claims over the secured asset.

    7.9. It is further submitted that a tenant who seeks
    to protect his possession cannot be compelled
    to deposit enormous sums allegedly due from
    the borrower, despite having no contractual or
    financial nexus with the loan transaction.

    Imposing such a condition would, in effect,
    render the statutory remedy of appeal illusory
    and inaccessible to non-borrowers. Learned
    Senior Counsel submits that this could never
    have been the intention of the legislature.

    7.10. He submits that the Co-ordinate Bench has
    categorically held that the liability to make a
    pre-deposit is limited only to the borrower and
    cannot, “by any stretch of imagination”, be
    extended to a non-borrower such as a tenant.
    He submits that the ratio laid down therein
    squarely applies to the facts of the present case
    and is binding on this Court.

    7.11. Hence, according to him, the Appellate Tribunal
    has committed a patent error apparent on the
    face of the record in directing the petitioner to

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    comply with the condition of pre-deposit while
    considering the application for waiver. On that
    ground alone, he submits that the impugned
    order dated 29.04.2026 is liable to be quashed.

    8. Mr.Pundikai Ishwara Bhat, learned counsel appearing
    for the respondent-Bank, would vehemently oppose
    the submissions advanced on behalf of the petitioner.

    8.1. At the outset, he contends that the petitioner
    cannot seek exemption from the requirement of
    pre-deposit merely by styling itself as a tenant.
    According to him, before claiming the benefit
    available to a non-borrower under Section 18 of
    the SARFAESI Act, the petitioner must first
    establish that it is in lawful and subsisting
    possession under a legally valid tenancy. Unless
    the tenancy itself is legally recognised and
    enforceable, the petitioner cannot seek to avoid
    the statutory consequences flowing from the
    proceedings initiated under the SARFAESI Act.

    8.2. Learned counsel places reliance on Section
    17
    (4-A) of the SARFAESI Act to contend that
    whenever any claim of tenancy or leasehold
    rights is raised in respect of a secured asset, it
    is for the Debts Recovery Tribunal to examine

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    the factual matrix and the material produced on
    record and determine whether such tenancy or
    lease is valid and binding on the secured
    creditor. According to him, the statute itself
    contemplates adjudication on the validity of the
    tenancy and does not mandate automatic
    acceptance of every claim made by an alleged
    tenant.

    8.3. He submits that, in the present case, the Debts
    Recovery Tribunal has already undertaken such
    an examination and has categorically held that
    the tenancy claimed by the petitioner is neither
    valid nor subsisting. Referring to the findings
    recorded by the Tribunal, he submits that the
    tenancy agreement relied upon by the
    petitioner came to be executed only in the year
    2022, whereas the mortgage in favour of the
    respondent-Bank had already been created in
    the year 2018. Thus, according to him, the
    alleged tenancy has admittedly been created
    subsequent to the creation of the security
    interest in favour of the Bank.

    8.4. Learned counsel further submits that even
    according to the petitioner, the earlier tenancy

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    arrangement had expired and a fresh tenancy
    was purportedly created with effect from
    01.04.2022. Therefore, the petitioner itself
    admits that the tenancy presently relied upon is
    not an old continuing tenancy anterior to the
    mortgage, but a fresh arrangement entered
    into after the mortgage had already come into
    existence. Such a tenancy, according to him,
    cannot prejudice the rights of the secured
    creditor.

    8.5. He further submits that even assuming, without
    admitting, that the tenancy agreement dated
    01.04.2022 could be looked into, the said
    agreement was admittedly for a fixed term of
    three years and, therefore, expired by efflux of
    time in the year 2025 itself. Consequently, as
    on the date of consideration of the present
    proceedings, there is no subsisting landlord-
    tenant relationship between the borrower and
    the petitioner.

    8.6. Apart from the aforesaid aspects, learned
    counsel also raises an objection regarding the
    legal enforceability of the tenancy agreement
    itself. He submits that the tenancy agreement

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    being for a period exceeding eleven months
    was compulsorily registerable under Section 17
    of the Indian Registration Act, 1908. Since the
    document admittedly has not been registered,
    the same cannot be relied upon for proving or
    enforcing any leasehold rights in respect of the
    immovable property in question.

    8.7. According to him, in the absence of registration,
    the alleged lease deed becomes inadmissible
    for the purpose of establishing any legally
    enforceable tenancy. Hence, he submits that
    there was no valid or subsisting tenancy either
    on the date when the proceedings before the
    Debts Recovery Tribunal were initiated, or on
    the date when the appeal was preferred before
    the Debts Recovery Appellate Tribunal, much
    less as on date.

    8.8. In that background, learned counsel submits
    that the petitioner cannot claim the status of a
    bona fide tenant so as to seek total waiver of
    the statutory requirement of pre-deposit. He
    contends that the Appellate Tribunal, having
    regard to the facts and circumstances of the
    case, has in fact shown considerable indulgence

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    by directing only a conditional pre-deposit while
    entertaining the appeal.

    8.9. Learned counsel lastly submits that the
    apprehension sought to be projected by the
    petitioner regarding appropriation of the
    deposited amount is wholly misconceived. He
    submits that in the event the pre-deposit is
    made, the respondent-Bank would not seek
    withdrawal or appropriation of the said amount
    during the pendency of the appeal. According to
    him, the amount could always be invested in an
    interest-bearing fixed deposit, subject to the
    final outcome of the proceedings before the
    Appellate Tribunal.

    9. Heard Sri.T.Suryanarayana, learned senior counsel
    along with Ms.Smitha, learned counsel for the
    petition and Sri.Pundikai Ishwara Bhat, learned
    counsel for the respondent.

    10. The points that would arise for determination are:

    i. Whether the requirement of pre-deposit under
    Section 18(1) would include a third party like
    a tenant?

    ii. Whether for the purpose of claiming the
    waiver of pre-deposit under Section 18 of
    SARFAESI Act, it is required to be established
    that the person claiming such waiver is a

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    tenant under valid document and the tenancy
    is required to be subsisting?

    iii. Whether the impugned order passed by the
    DRAT dated 29th April 2026 in DRAT in AIR
    No.1801/2025 suffers from any legal
    impugnity requiring interference in the hands
    of this court?

    iv. What order?

    11. Answer to point No.1: Whether the requirement
    of pre-deposit under Section 18(1) would
    include a third party like a tenant?

    11.1. Section 18 of the SARFAESI Act is reproduced
    hereunder:

    Section 18.Appeal to Appellate
    Tribunal.-

    (1) Any person aggrieved, by any order
    made by the Debts Recovery Tribunal [under
    section 17, may prefer an appeal along with
    such fee, as may be prescribed] to the
    Appellate Tribunal within thirty days from
    the date of receipt of the order of Debts
    Recovery Tribunal.

    [Provided that different fees may be
    prescribed for filing an appeal by the
    borrower or by the person other than the
    borrower:]

    [Provided further that no appeal shall be
    entertained unless the borrower has
    deposited with the Appellate Tribunal fifty
    per cent. of the amount of debt due from

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    him, as claimed by the secured creditors or
    determined by the Debts Recovery Tribunal,
    whichever is less:

    Provided also that the Appellate Tribunal
    may, for the reasons to be recorded in
    writing, reduce the amount to not less than
    twenty-five per cent. of debt referred to in
    the second proviso.]

    11.2. A plain and meaningful reading of Section 18(1)
    of the SARFAESI Act would indicate that the
    legislature has consciously conferred a right of
    appeal upon “any person aggrieved” by an
    order passed by the Debts Recovery Tribunal
    under Section 17 of the Act. The expression
    employed in the substantive part of Section
    18(1)
    is of wide amplitude and is not confined
    merely to the borrower. The legislature, in its
    wisdom, has deliberately refrained from
    restricting the appellate remedy only to the
    borrower and has instead extended the remedy
    to every person who may be adversely affected
    by an order passed under Section 17.

    11.3. The use of the expression “any person
    aggrieved” assumes significance in the context
    of proceedings under the SARFAESI Act, where
    several categories of persons, apart from the
    borrower, may assert independent or derivative

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    rights in respect of the secured asset. Such
    persons may include tenants, lessees,
    purchasers, guarantors, co-owners or any other
    person claiming lawful possession or interest in
    the secured asset. Thus, the statutory
    framework itself recognises that proceedings
    initiated under the SARFAESI Act may affect
    rights of persons other than the borrower and,
    therefore, consciously provides them with an
    appellate remedy under Section 18.

    11.4. The first proviso to Section 18(1) assumes
    considerable importance in understanding the
    legislative intent. The said proviso authorises
    prescription of different fees for filing an appeal
    by a borrower and by a person other than the
    borrower. The very fact that the proviso
    separately refers to “the borrower” and “the
    person other than the borrower” demonstrates
    that the statute itself creates and recognizes
    two distinct categories of appellants.

    11.5. The distinction made in the first proviso is
    neither incidental nor superfluous. It reflects a
    conscious legislative classification between:

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    11.5.1. a borrower, who is directly liable for the
    debt due to the secured creditor; and

    11.5.2. a non-borrower, who may nevertheless
    be aggrieved by orders passed under
    Section 17 on account of independent
    rights claimed in respect of the secured
    asset.

    11.6. Therefore, the statutory scheme under Section
    18
    itself clearly contemplates that appeals may
    be filed both by borrowers and by non-

    borrowers.

    11.7. The second proviso to Section 18(1), however,
    is couched in materially different language. The
    second proviso stipulates that no appeal shall
    be entertained unless the borrower has
    deposited with the Appellate Tribunal fifty per
    cent of the amount of debt due from him, as
    claimed by the secured creditor or as
    determined by the Debts Recovery Tribunal,
    whichever is less.

    11.8. The language employed in the second proviso is
    explicit, precise and restrictive. Unlike the
    substantive provision, which uses the expansive

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    expression “any person aggrieved”, and unlike
    the first proviso which specifically refers to “a
    person other than the borrower”, the second
    proviso refers only to the “borrower”.

    11.9. In our considered opinion, this distinction is
    deliberate and cannot be ignored while
    interpreting the provision. The legislature,
    having consciously used different expressions in
    different parts of the same provision, must be
    presumed to have intended different
    consequences to flow from such usage. It is a
    settled principle of statutory interpretation that
    where the legislature uses a particular
    expression at one place and omits the same at
    another, such omission is intentional and
    meaningful.

    11.10. If the legislative intent were to impose the
    condition of pre-deposit upon every appellant
    irrespective of status, nothing prevented the
    legislature from employing the expression “any
    person aggrieved” even in the second proviso.
    Equally, the legislature could have used the
    phrase “borrower or any other person” while
    prescribing the condition of pre-deposit.

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    Significantly, the legislature has chosen not to
    do so.

    11.11. The Court cannot, under the guise of
    interpretation, enlarge the scope of the second
    proviso by reading into it words which the
    legislature has consciously omitted. Any such
    interpretation would amount to judicial
    legislation, which is impermissible in law. The
    Court is required to interpret the provision as it
    stands and give effect to the plain meaning
    emerging from the statutory language.

    11.12. The object underlying the requirement of pre-

    deposit also supports the aforesaid
    interpretation. The liability to make pre-deposit
    is linked to the existence of a debt due from the
    borrower. The second proviso specifically refers
    to “the amount of debt due from him”. Thus,
    the statutory condition is founded upon the
    borrower’s liability arising out of the loan
    transaction.

    11.13. A non-borrower such as a tenant neither avails
    financial assistance from the secured creditor
    nor undertakes liability to repay the debt. Such
    a person is not privy to the loan transaction and

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    does not owe any debt to the secured creditor.
    Therefore, compelling a non-borrower to
    deposit amounts allegedly due from the
    borrower would not only be inconsistent with
    the statutory scheme but would also lead to
    manifestly inequitable consequences.

    11.14. In the present case, the petitioner claims
    independent tenancy rights in respect of the
    secured asset and challenges the measures
    taken by the secured creditor insofar as such
    measures allegedly affect its possession.
    Whether such tenancy is ultimately valid or
    otherwise is a matter falling for adjudication in
    the appeal. However, merely because the
    petitioner’s claim is disputed, the petitioner
    cannot automatically be treated as a borrower
    for the purpose of imposing the condition of
    pre-deposit.

    11.15. The question as to whether the tenancy is
    legally valid and enforceable pertains to the
    merits of the appeal. Such disputed questions
    cannot be pre-judged for the purpose of
    importing into the statute a condition which
    otherwise applies only to borrowers.

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    11.16. The Co-ordinate Bench of this Court in M/s.

    Hindustan Polymers case, has examined the
    aforesaid issue in detail. The Co-ordinate
    Bench, after analysing the scheme of Section
    18
    , specifically considered whether a tenant
    could be brought within the meaning of the
    expression “borrower” occurring in the second
    proviso to Section 18(1).

    11.17. The Co-ordinate Bench answered the said issue
    in unequivocal terms by holding that a tenant
    cannot be construed as a borrower and that the
    liability to make pre-deposit under the second
    proviso is confined only to the borrower. The
    Bench further held that the requirement of pre-
    deposit cannot, “by any stretch of imagination”,
    be extended to a non-borrower.

    11.18. The Co-ordinate Bench also held that insofar as
    a non-borrower is concerned, the only
    obligation contemplated under Section 18 is
    payment of such fee as may be prescribed
    under the Rules. On that basis, the direction
    issued by the DRAT in that case requiring the
    tenant to make substantial pre-deposit was
    held to be contrary to Section 18(1) of the Act.

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    11.19. We are in respectful agreement with the ratio
    laid down in the case of M/s. Hindustan
    Polymers. The interpretation adopted therein,
    in our considered opinion, flows directly from
    the plain language employed in Section 18 and
    accords with settled principles governing
    statutory interpretation.

    11.20. Judicial discipline also requires that a Bench of
    co-equal strength follow the decision rendered
    by another Co-ordinate Bench unless the same
    is distinguished on facts or referred to a larger
    Bench. In the present case, we find that the
    ratio laid down in the case of M/s. Hindustan
    Polymers squarely governs the controversy
    involved herein.

    11.21. The contention urged on behalf of the
    respondent-Bank that the petitioner must first
    establish a valid and subsisting tenancy before
    seeking exemption from pre-deposit cannot be
    accepted in the manner sought to be
    canvassed. The requirement of pre-deposit
    flows from the statutory status of the appellant
    as a borrower and not from the eventual
    success or failure of the claim raised in appeal.

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    11.22. Once the appellant is admittedly not a borrower
    within the meaning of the Act, the statutory
    requirement of pre-deposit under the second
    proviso cannot be imposed merely because the
    respondent disputes the appellant’s claim on
    merits. To hold otherwise would amount to
    converting every disputed claimant into a
    borrower for the limited purpose of insisting
    upon pre-deposit, which would defeat the very
    distinction consciously created by the
    legislature.

    11.23. Accordingly, we answer Point No.1 by holding
    that an appeal under Section 18 of the
    SARFAESI Act can be preferred not only by a
    borrower but also by any other person
    aggrieved by an order passed under Section 17
    of the Act. The mandatory requirement of pre-
    deposit contemplated under the second proviso
    to Section 18(1) applies only to a borrower and
    not to a non-borrower. Consequently, a person
    other than the borrower, though aggrieved by
    an order passed under Section 17 and seeking
    to avail the appellate remedy under Section 18,
    cannot be compelled to make any pre-deposit
    as a condition precedent for maintainability of

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    the appeal. The only obligation cast upon such
    non-borrower is payment of the prescribed
    appellate fee in terms of the Rules.

    12. Answer to point No.2: Whether for the purpose
    of claiming the waiver of pre-deposit under
    Section 18 of SARFAESI Act, it is required to be
    established that the person claiming such
    waiver is a tenant under valid document and
    the tenancy is required to be subsisting?

    12.1. Sri Pundilikai Ishwara Bhat, learned counsel
    appearing for the respondent-Bank, has
    vehemently contended that even assuming,
    without conceding, that exemption from the
    requirement of pre-deposit under Section 18 of
    the SARFAESI Act may in a given case be
    available to a tenant or a non-borrower, such
    benefit can only be extended where the person
    claiming such status establishes the existence
    of a lawful, valid and subsisting tenancy
    recognised in law.

    12.2. According to him, the mere assertion of tenancy
    or production of an unverified lease
    arrangement would not automatically entitle a
    person to seek waiver of pre-deposit. He
    submits that before claiming the status of a
    non-borrower tenant for the purpose of

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    avoiding statutory pre-deposit, the appellant
    must first demonstrate prima facie that the
    tenancy relied upon is legally enforceable,
    validly created and subsisting as on the
    relevant date.

    12.3. Learned counsel submits that, in the present
    case, even according to the petitioner, the
    tenancy agreement relied upon by it is of the
    year 2022 and was operative only for the
    period from 2022 to 2025. Thus, by the
    petitioner’s own showing, the lease period has
    already expired by efflux of time and there is
    presently no subsisting tenancy in favour of the
    petitioner.

    12.4. He submits that once the contractual period of
    tenancy itself has expired, the petitioner cannot
    continue to claim protection as a tenant so as
    to avoid compliance with the statutory
    conditions governing the appellate remedy
    under Section 18 of the Act.

    12.5. Learned counsel further contends that the
    alleged tenancy agreement itself suffers from
    serious legal infirmities. According to him, the
    lease deed relied upon by the petitioner is

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    neither executed on stamp paper of adequate
    value nor registered in accordance with law.
    Since the alleged tenancy is for a period
    exceeding eleven months, the document was
    compulsorily registerable under Section 17 of
    the Indian Registration Act, 1908.

    12.6. In the absence of compulsory registration, he
    submits that the document cannot be relied
    upon for proving creation of any valid leasehold
    interest in the immovable property in question.
    Consequently, according to him, the petitioner
    cannot assert any legally enforceable tenancy
    rights on the basis of such an unregistered
    instrument.

    12.7. Learned counsel therefore submits that the
    petitioner, who has failed to establish the
    existence of a valid and subsisting tenancy,
    cannot seek to place itself in the category of a
    bona fide non-borrower tenant for the purpose
    of claiming exemption from pre-deposit. He
    submits that unless the foundational
    requirement of a lawful tenancy is established,
    the petitioner cannot derive any benefit from

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    the interpretation sought to be placed upon
    Section 18(1) of the SARFAESI Act.

    12.8. Learned counsel further submits that these very
    aspects have already been considered by the
    Debts Recovery Tribunal while adjudicating the
    proceedings under Section 17 of the SARFAESI
    Act. According to him, the Tribunal, upon
    appreciation of the material placed on record,
    has returned findings against the petitioner on
    the question of validity and subsistence of the
    tenancy. Such findings, according to him,
    cannot be ignored while examining the
    challenge to the order passed by the Debts
    Recovery Appellate Tribunal directing pre-
    deposit.

    12.9. It is therefore his submission that the issue
    relating to waiver of pre-deposit cannot be
    decided in isolation or in the abstract merely on
    the basis of the nomenclature adopted by the
    petitioner as a tenant. The Court would
    necessarily have to examine whether the
    tenancy claimed is prima facie lawful,
    subsisting and legally recognisable, particularly

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    in light of the findings already recorded by the
    Tribunal against the petitioner.

    12.10. The Debt Recovery Appellate Tribunal has held
    as under:

    “Pre-deposit is mandatory for entertaining
    the appeal under Section 18 of the SARFAESI
    Act. The issue raised on maintainability of
    this appeal, as the tenancy is based on the
    unregistered lease agreement, will be decided
    in the main appeal.”

    12.11. A careful reading of the aforesaid observation
    would indicate that the Appellate Tribunal has
    proceeded on the premise that pre-deposit is
    mandatory even in respect of the present
    petitioner. It is this finding regarding the
    mandatory requirement of pre-deposit which
    forms the subject matter of challenge in the
    present writ petition and which we have already
    considered while answering Point No.1.

    12.12. Insofar as the issue relating to maintainability
    of the appeal on the basis of the alleged
    tenancy and the effect of the unregistered lease
    agreement is concerned, the Appellate Tribunal
    itself has consciously kept the said issue open
    for adjudication in the main appeal. The
    Tribunal has categorically observed that the

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    question as to whether the appeal is
    maintainable in light of the tenancy being
    founded upon an unregistered lease agreement
    would be decided at the stage of final hearing
    of the appeal.

    12.13. Thus, the Appellate Tribunal has not rendered
    any conclusive finding at this stage either on
    the validity of the tenancy, the legal effect of
    the unregistered lease deed, or the
    maintainability of the appeal preferred by the
    petitioner. The Tribunal has merely deferred
    consideration of those issues to the stage of
    adjudication of the appeal on merits.

    12.14. Once the Appellate Tribunal itself has chosen
    not to adjudicate upon the said questions while
    considering the application for waiver of pre-
    deposit, in our considered opinion, it would
    neither be appropriate nor necessary for this
    Court, in exercise of jurisdiction under Article
    226
    of the Constitution of India, to undertake
    such an examination at this interlocutory stage.

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    12.15. The questions as regards:

    12.15.1. whether the petitioner is a lawful tenant;

    12.15.2. whether the tenancy claimed is valid and
    subsisting;

    12.15.3. whether the lease deed requires
    compulsory registration;

    12.15.4. the effect of non-registration of the lease
    deed;

    12.15.5. whether the tenancy created subsequent
    to the mortgage is binding upon the
    secured creditor; and

    12.15.6. whether the appeal filed by the
    petitioner is maintainable,

    are all matters which squarely fall within the
    domain of adjudication by the Appellate
    Tribunal in the pending appeal.

    12.16. Any observation by this Court on the aforesaid
    issues at this stage may unnecessarily
    prejudice the rights and contentions of either
    party before the Appellate Tribunal. Judicial
    propriety therefore requires that such issues be

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    left open for consideration by the Appellate
    Tribunal on their own merits and in accordance
    with law.

    12.17. In that view of the matter, while we have held
    that the mandatory requirement of pre-deposit
    under the second proviso to Section 18(1) is
    not applicable to a non-borrower, we refrain
    from expressing any opinion whatsoever on the
    merits of the petitioner’s claim of tenancy or
    the maintainability of the appeal before the
    Debts Recovery Appellate Tribunal.

    12.18. All contentions of both parties in that regard are
    expressly kept open. Liberty is reserved to the
    respondent-Bank to raise all objections
    available in law before the Debts Recovery
    Appellate Tribunal, including objections relating
    to validity, subsistence and enforceability of the
    alleged tenancy, admissibility of the lease deed,
    maintainability of the appeal and all other allied
    issues. The Appellate Tribunal shall consider
    and decide the same independently and
    uninfluenced by any observations made in the
    present order, except insofar as the question
    relating to mandatory pre-deposit is concerned.

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    12.19. This aspect would also be relevant here by
    considering Section 17(4)(A) of the SARFAESI
    Act, which is reproduced here under for
    perusal:

    Section 17. [Application against
    measures to recover secured debts.]

    xxx
    xxx
    xxx
    xxx

    (4A)[ Where-

    (i) any person, in an application under
    sub-section (1), claims any tenancy
    or leasehold rights upon the secured
    asset, the Debt Recovery Tribunal,
    after examining the facts of the case
    and evidence produced by the parties
    in relation to such claims shall, for
    the purposes of enforcement of
    security interest, have the
    jurisdiction to examine whether lease
    or tenancy,-

                    (a)    has    expired         or    stood
                           determined; or
    
                    (b)    is contrary to section 65A of
                           the Transfer of Property Act,
                           1882 (4 OF 1882); or
    
                    (c)    is  contrary      to    terms      of
                           mortgage; or
    
                    (d)    is created after the issuance of
                           notice of default and demand
                           by the Bank under sub-section
                           (2) of section 13 of the Act;
                           and
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    (ii) the Debt Recovery Tribunal is
    satisfied that tenancy right or
    leasehold rights claimed in secured
    asset falls under the sub-clause (a)
    or sub-clause (b) or sub-clause (c) or
    sub-clause (d) of clause (i), then
    notwithstanding anything to the
    contrary contained in any other law
    for the time being in force, the Debt
    Recovery Tribunal may pass such
    order as it deems fit in accordance
    with the provisions of this Act.]

    12.20. Though Section 17(4-A), in terms, confers
    jurisdiction upon the Debts Recovery Tribunal,
    the principles and parameters contained therein
    necessarily continue to govern adjudication
    even at the appellate stage under Section 18 of
    the SARFAESI Act. An appeal being a
    continuation of the original proceedings, the
    Debts Recovery Appellate Tribunal, while
    considering an appeal arising out of an order
    passed under Section 17, would also be
    required to examine the issues contemplated
    under Section 17(4-A), insofar as they arise in
    the facts of the case.

    12.21. A careful perusal of Section 17(4-A) would
    indicate that the statute itself contemplates a
    detailed factual adjudication whenever tenancy
    or leasehold rights are asserted in respect of a

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    secured asset. The provision specifically
    empowers the Tribunal to examine:

    12.21.1. whether the tenancy has expired or
    stood determined;

    12.21.2. whether the tenancy is contrary to
    Section 65-A of the Transfer of
    Property Act, 1882;

    12.21.3. whether the tenancy is contrary to the
    terms of mortgage; and

    12.21.4. whether the tenancy has been created
    after issuance of notice under Section
    13(2)
    of the SARFAESI Act.

    12.22. These are all matters requiring examination of
    facts, appreciation of evidence and adjudication
    on merits.

    12.23. In the present case, the Debts Recovery
    Tribunal has already recorded findings on some
    of the aforesaid aspects, including the question
    whether the tenancy was created subsequent to
    the mortgage and whether the tenancy has
    expired by efflux of time. Those findings are
    presently under challenge before the Debts

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    Recovery Appellate Tribunal in the appeal
    preferred by the petitioner under Section 18 of
    the Act.

    12.24. Once an appeal has been preferred, the entire
    matter, including the findings recorded by the
    Debts Recovery Tribunal on the issue of
    tenancy, becomes subject to appellate scrutiny.
    The Debts Recovery Appellate Tribunal would
    necessarily be required to independently
    examine the factual and legal issues arising
    under Section 17(4-A) and arrive at its own
    conclusions on the basis of the pleadings,
    documents and evidence available on record.

    12.25. At this stage, it is also necessary to note that
    the enquiry contemplated under Section 17(4-
    A) is not a mere summary or superficial
    exercise. The provision expressly mandates
    examination of the “facts of the case and
    evidence produced by the parties”. Therefore,
    the determination as regards validity, legality
    and subsistence of tenancy is essentially a
    matter to be adjudicated in the substantive
    proceedings before the Tribunal and, where
    challenged, before the Appellate Tribunal.

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    12.26. In our considered opinion, such adjudication
    cannot be pre-empted at the threshold stage
    while considering the limited issue relating to
    maintainability of the appeal or applicability of
    pre-deposit under Section 18. To insist that the
    Appellate Tribunal must conclusively determine
    the validity of the tenancy even before the
    appeal is entertained would, in effect, amount
    to requiring adjudication of the very subject
    matter of the appeal at the preliminary stage
    itself.

    12.27. The contention urged on behalf of the
    respondent-Bank that the petitioner must first
    establish a valid and subsisting tenancy before
    the appeal can be entertained cannot therefore
    be accepted in the manner canvassed. Whether
    the tenancy is valid, subsisting, enforceable,
    contrary to the mortgage, hit by Section 65-A
    of the Transfer of Property Act, or rendered
    unenforceable on account of non-registration
    are all issues which properly fall within the
    ambit of adjudication in the appeal itself.

    12.28. The Appellate Tribunal would therefore be
    required to consider all such contentions on

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    their own merits after the appeal is taken on
    record and after affording opportunity to both
    parties to advance their submissions and place
    material in support of their respective claims.

    12.29. Hence, we answer Point No.2 by holding that at
    the stage of filing of an appeal under Section
    18
    of the SARFAESI Act, it is not necessary for
    the Appellate Tribunal to conclusively determine
    whether there exists a valid and subsisting
    tenancy as a condition precedent for
    entertaining the appeal. The said issue forms
    part of the subject matter of the appeal itself
    and is required to be adjudicated on merits in
    the appellate proceedings.

    13. Answer to point No.3: Whether the impugned
    order passed by the DRAT dated 29th April
    2026 in DRAT in AIR No.1801/2025 suffers
    from any legal impugnity requiring interference
    in the hands of this court?

    13.1. In view of our findings on Point Nos.1 and 2, we
    have already held that the requirement of
    mandatory pre-deposit under the second
    proviso to Section 18(1) of the SARFAESI Act
    applies only to a borrower and not to a person
    other than the borrower who is aggrieved by an
    order passed under Section 17 of the Act.

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    13.2. We have further held that the question as to
    whether the petitioner is able to ultimately
    establish a valid and subsisting tenancy is a
    matter falling for adjudication in the appeal
    itself and that such determination is not
    required to be conclusively rendered at the
    threshold stage while considering
    maintainability of the appeal or the question of
    pre-deposit.

    13.3. In the present case, the Debts Recovery
    Appellate Tribunal, while passing the impugned
    order dated 29.04.2026, has proceeded on the
    premise that pre-deposit is mandatory for
    entertaining the appeal under Section 18 of the
    SARFAESI Act. Such a conclusion, in our
    considered opinion, runs contrary to the plain
    language employed in the second proviso to
    Section 18(1) of the Act.

    13.4. The Appellate Tribunal has failed to notice the
    clear statutory distinction between a borrower
    and a non-borrower, despite such distinction
    being expressly recognised in the substantive
    provision as well as in the first proviso to
    Section 18(1).

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    13.5. The Appellate Tribunal did not have the benefit
    of appropriately appreciating the ratio laid down
    by the Co-ordinate Bench of this Court in M/s.
    Hindustan Polymers, wherein it has been
    categorically held that the requirement of pre-
    deposit cannot be extended to a non-borrower,
    such as a tenant and that the only obligation
    imposed upon such a person under Section 18
    is payment of the prescribed appellate fee.

    13.6. The law declared by the Co-ordinate Bench was
    binding upon the Appellate Tribunal and ought
    to have been duly considered while adjudicating
    the application seeking waiver of pre-deposit.

    13.7. Significantly, the Appellate Tribunal itself has
    observed in the impugned order that the
    question relating to maintainability of the
    appeal, particularly in the context of the alleged
    tenancy being founded upon an unregistered
    lease agreement, would be considered at the
    stage of final hearing of the appeal.

    13.8. Thus, the Appellate Tribunal consciously
    deferred adjudication on the issue of validity
    and maintainability of the tenancy claim to the
    stage of disposal of the appeal on merits.

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    Having done so, the Appellate Tribunal could
    not simultaneously insist upon mandatory pre-
    deposit by treating the petitioner as disentitled
    to the status of a non-borrower at the threshold
    stage itself.

    13.9. In our considered opinion, the approach
    adopted by the Appellate Tribunal suffers from
    a clear legal inconsistency. On the one hand,
    the Tribunal kept open the issue relating to
    maintainability and validity of the tenancy for
    consideration in the main appeal; on the other
    hand, it proceeded to impose the condition of
    mandatory pre-deposit as though the petitioner
    stood conclusively excluded from the category
    of a non-borrower.

    13.10. Such an approach, in our view, is legally
    unsustainable.

    13.11. The impugned order therefore suffers from an
    error apparent on the face of the record insofar
    as it proceeds on an erroneous interpretation of
    Section 18(1) of the SARFAESI Act and imposes
    upon the petitioner a condition of mandatory
    pre-deposit which, in law, is applicable only to a
    borrower.

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    13.12. We are therefore of the considered opinion that
    the impugned order dated 29.04.2026 passed
    by the Debts Recovery Appellate Tribunal in AIR
    No.1801/2025 suffers from legal infirmity and
    perversity warranting interference in exercise of
    jurisdiction under Articles 226 and 227 of the
    Constitution of India.

    13.13. Accordingly, the impugned order dated
    29.04.2026 passed in I.A. No.156/2025 in AIR
    No.1801/2025 by the Debts Recovery Appellate
    Tribunal, Chennai, insofar as it directs the
    petitioner to make pre-deposit for entertaining
    the appeal, is liable to be and is hereby set
    aside.

    13.14. It is however made clear that this Court has not
    expressed any opinion on the merits of the rival
    claims relating to the validity, legality or
    subsistence of the alleged tenancy claimed by
    the petitioner. All contentions in that regard are
    kept expressly open to be urged before the
    Debts Recovery Appellate Tribunal, which shall
    consider the same independently and in
    accordance with law while adjudicating the
    appeal on merits.

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    14. Answer to point No.4: What order?

    14.1. In view of our finding in respect of point Nos.1,
    2 and 3, we pass the following

    ORDER:

              i.     Writ Petition is allowed
    
              ii.    A certiorari is issued the order/direction of
    

    the DRAT in its order dated 29th April
    2026 passed on IA No.1556/2025 and AIR
    (SA) 1801/2025 directing the petitioner to
    pre-deposit 25% of Rs.13,33,02,744/-
    which comes to Rs.3,33,25,686/- in two
    equal instalments of Rs.1,66,62,843/- on
    or before 13.05.2026 and second
    instalment of Rs.1,66,62,843/-to be paid
    on or before 27.05.2026 is set aside.

    iii. I.A.No.1556/2025 is allowed. The pre-

    deposit required of by the petitioner is
    waived.

    iv. The DRAT is directed to consider the
    appeal of the petitioner on merits without
    insisting on pre-deposit.

    v. All contentions as regards to
    maintainability of the appeal, the
    subsistence or otherwise of the tenancy
    entitling the tenant for protection are left
    open to be decided by the DRAT on
    merits.

    vi. Counsel appearing for the petitioner
    submits that the petitioner will co-operate

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    in all respects for expeditious disposal of
    AIR No.1801/2025.

    vii. The submission of Sri.Pundikai Ishwara
    Bhat, learned counsel for the respondent
    also wishes for expeditious disposal of
    AIR.

    viii. The submissions of the counsel for the
    petitioner as well as respondent is placed
    on record.

    ix. The DRAT is directed to consider the
    appeal expeditiously and pass necessary
    orders within a period of eight weeks from
    the first date on which the matter is taken
    up for hearing.

    SD/-

    (SURAJ GOVINDARAJ)
    JUDGE

    SD/-

    (DR.K.MANMADHA RAO)
    JUDGE

    BNV
    List No.: 1 Sl No.: 34



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