IN THE COURT OF METROPOLITAN MAGISTRATE NEGOTIABLE INSTRUMENT ACT COURT NO. (2) AT AHMEDABAD CRIMINAL CASE No.

337 OF 2009 M/s. Trovin Healthcare Through Mr. Satish Vitthalbhai Patel Age: 40 years, Occupation: Business, Proprietor:-Trovin Healthcare Address: 16, Hargovan Society, Ankur Bus Stop, Naranpura, Ahmedabad-380 013. VERSUS 1. M/s. Universal Impex Partnership Firm Address: 80, Perbhoy Building, Princess Street, Mumbai-400 002. Mr. Satish K. Mehta Partner: M/s. Universal Impex Age: Adult, Occupation: Business, Address: 504, Vaibhav Apartment, Off Prabhadevi Road, Mumbai-400 025. Mr. Jayesh K. Mehta Partner: M/s. Universal Impex Age: Adult, Occupation: Business, Address: 602, Shireen Apartment, Nr. Arya Bunglow, Sapath-4, Opposite: Karnavati Club, S.G. Highway Road, Ahmedabad

. Complainant

2.

3.

. Accused

Documents submitted to Mr. Hiren Vijaykumar Doshi, Director of M/s. GMBELL HEALTH CARE (INDIA) P. LTD. for Examination-In-Chief: List of Documents
Sr. No. 1. 2. 3. Document Copy of Show Cause Notice F. No. V.30/15-38/OA/2009 dtd. 28.04.2009 Copy of Order-In-Original No. 13/ADC/2010/SA dtd. 18.02.2010 Copy of documents pertaining to the communication entered in to between CA. Munir Shah & Associates and the Institute of Chartered Accountants of India, Disciplinary Directorate consequent upon complain made by Shri Jayesh K. Mehta (Accused No. 3) Copy of documents pertaining to the communication entered in to between CA. Sandeep M. Shah and the Institute of Page No. 1-15 16-34 35-56

4.

57-106

5.

6.

7.

8.

9.

10

Chartered Accountants of India, Disciplinary Directorate consequent upon complain made by Shri Jayesh K. Mehta (Accused No. 3) Copy of report of the Law Officer Health and Family Welfare Department, Gandhinagar, Gov. of Gujarat dtd 03.09.2009 and 05.02.2010 in regard to ENAC GEL, ENAC GEL EXCEL, FUNGDID B AND CLOBET-GM Copy of advertisement given in News Paper (Chronicle Pharma Biz dtd. May, 17 2007) and publication Drug Today ( July Sept. 2006 and Jan. March 2007) evidencing the names of the owners of various products Various documents evidencing that the addresses and Telephone / Fax numbers of all the three i.e. M/s. Trovin Health Care, Kentrack Laboratories and GMBELL Health Care Pvt. Ltd. are same. A compilation containing 1). Details of the supplies made from M/s. GMBELL from December to March 2006 to M/s. Universal Impex and its agent M/s. Cambey Healthcare, Ahmedabad and M/s. Trovin Health Care, 2) Quantity sold Statement (Party Wise) of M/s. GMBELL dtd. 21.12.2006, 3) Item wise- Month wise Quantity Sold Statement of M/s. Trovin Health Care (all dtd. 21.12.2006), 4) Expense Ledger containing various expenses of M/s. Universal Impex Products towards Job-Charges, Central Excise Duty, VAT / CST, etc., 5) Invoice No. 001 dtd. 13.12.2005, 003 dtd. 29.12.2005, 009 dtd 14.03.2006, 010 dtd. 16.03.2006, 6) Balance Sheet of Shri Jayesh K. Mehta in the Books of M/s. GMBELL Health Care. Compilation containing 1) Bank Statement of Account No. 009102000015181 of IDBI Bank of M/s. Trovin Health Care, July-2006 2) Bank Statement of Account No. CC HYP 245 of UCO BANK of M/s. GMBELL Health Care (I) Pvt. Ltd., 3) working details of payment received on behalf of M/s. Universal Impex and its agents dtd. 22.11.2006, 4) Bank Statement of Account No. 009102000015181 of IDBI Bank of M/s. Trovin Health Care, Aug. 2006 5) Bank Statement of Account No. CC HYP 245 of UCO BANK of M/s. GMBELL Health Care (I) Pvt. Ltd, 6) Balance Sheet of Shri Jayesh K. Mehta in the Books of M/s. GMBELL Health Care. Compilation containing 1) letter dtd. 05.10.2006 of M/s Hitesh Pharma to m/s. Universal Impex, 2) Ledger for the period 01.04.2006 to 31.03.2007 pertaining to M/s. Hitesh Pharma in the books of M/s. Trovin Healthcare, 3) Bank Statement of Account No. 009102000015181 of IDBI Bank of M/s. Trovin Health Care, Nov. 2006, 4) Balance Sheet of Shri Jayesh K. Mehta in the books of GMBELL Health Care, 5) Bank Statement of Account No. 449101010030041 of Union Bank of India of M/s. Trovin Health Care, Nov. 2006, 6) E-mail of M/s. Yash International dtd. 24.01.2007 to Jayesh Mehta, 7) letter dtat. 27.09.2006 of M/s. Yash International to M/s. Universal Impex Mumbai, 8) Invoice No. 0515 dtd. 03.10.2006, 0516 dtd 03.10.2006, 0532 dtd. 08.10.2006 of M/s. Trovin Health Care, 8) Ledger Account of M/s. Yash International in the books of M/s. Trovin Health Care as also in the Books of M/s. GMBELL dtd. 23.12.2006, 9) copy of e-mail dtd. 30.12.2006 of Shri Jayesh K. Mehta to Hiren Doshi, 10) copy of e-mail dtd. 10.01.2007 of Shri Jayesh K. Mehta to Hiren Doshi , 11) Invoice No. G 002 dtd. 06.12.2006 of M/s. Trovin Health Care, 12) Bank Statement of Account No. 449101010030041 of Union Bank of India of M/s. Trovin Health Care, Jan. 2007, 13) Bank book of UCO Bank CC A/c. No. 245 for the month of January 2007 and March 2007 in the books of M/s. GMBELL, 14) Bank

107-132

132A-137

138-150

151-169

170-183

184-231

11.

12.

13. 14. 15.

16.

Account Statement of Account No CC 245 of M/s. GMBELL., 15) working statement of M/s. Universal Impex dtd. 12.05.2007 in the books of M/s. GMBELL , 16) Bank Statement of Account No. 009102000015181 of IDBI Bank of M/s. Trovin Health Care, March 2007, 17) Bank book of UCO Bank CC A/c. No. 245 for the month of January 2007 and March 2007 in the books of M/s. GMBELL Compilation containing 1) computer details regarding the author of the file COMPLET DISPATCH , 2) Dispatch Statement containing details of month and product wise supplies made to M/s. Universal Impex and its agents by M/s GMBELL dtd. 14.04.2006 , 3) Details of the supplies made from GMBELL during December- 2005 to March-2006 to M/s. Universal Impex, Cambey and Trovin Health Care along with Bills No. 002 dtd. 14.12.2005, 004 dtd 29.12.2005, 005 dtd. 25.01.2006, 006 dtd 25.01.2006, 007 dtd. 01.02.2006, 011 dtd 16.03.2006, 001 dtd. 13.12.2005, 003 dtd. 29.12.2005, 009 dtd. 16.03.2006, 010 dtd 16.03.2006, 013 dtd. 30.03.2006, 017 dtd. 31.03.2006, 018 dtd. 31.03.2006 issued by M/s GMBELL, 4) Ledger Account of M/s. Cambay Health Care, Abad, Trovin Health Care and M/s. Universal Impex, Mumbai in the books of M/s. GMBELL Compilation containing 1) computer details regarding the author of the file COMPLET RAWMATERIAL CONSUMPTION, 2) Complete details regarding Raw Material (RM) belonging to M/s. Universal Impex being utilized by M/s GMBELL for manufacturing various goods for F.Y. 2005-06, 4) product wise details of the above, 5) Complete details regarding Raw Material (RM) belonging to M/s. Universal Impex being utilized by M/s GMBELL for manufacturing various goods for F.Y. 2006-07, 6) product wise details of the above Latter dtd. 29.04.1999 issued by the Joint CIT (Systems), Abad to Hiren V. Doshi List of Share Holders of M/s. GMBELL HEALTH CARE (I) P. LTD. Copies of Tax Invoice of M/s. Universal Impex no U/001 dtd. 05.05.2007 along with LR No. 74365 dtd. 05.05.2007 and U/002 dtd. 21.05.2007 alongwith LR No. 74451 dtd. 21.05.2007 1) Original carton of Throcitop Gel Batch No.: 23, Manufacture Date: March 2007 / Exp. Date: Feb. 2009, Manufactured by M/s. Universal Impex at Mumbai., 2) Liflet of the abovesaid product, 3) Photograph of the box of the aforesaid product wherein the said cartons are being packed, 4) Letter dtd. 21.02.2011 of Universal Impex to M/s. Trovin Healthcare, 16, Hargovan Park 5) Letter dtd. 21.02.2011 of Universal Impex to M/s. Trovin Healthcare, 207, Anand Mangal Complex 6) Letter dtd. 21.02.2011 of Universal Impex to M/s. Trovin Healthcare, 212, Anand Mangal Complex, 7) Xerox copy of RPAD of all the aforesaid three letters evidencing that the said letters were received at the respective addresses.

232-252

253-277

278 279 280-283

284-296

Place: Ahmedabad Date: 09.04.2012

__________________ Jayesh K. Mehta Accused No. 3