Rules 140 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rules 140 to 145 deal with what happens after a witness is called: how the deposition is recorded in Form NCLT-16, how witnesses are numbered, how a witness is given a certificate of discharge in Form NCLT-17, what allowance is paid, and what records and specimens a Commissioner may handle.
A witness's deposition is recorded in Form NCLT-16, each page initialled by the Members of the Bench (rule 140). Witnesses of the applicant or petitioner are numbered PWs and those of respondents RWs (rule 141). The Registrar may grant a certificate of discharge in Form NCLT-17 (rule 142). A Government servant summoned may draw the allowances admissible to him; otherwise the Registrar fixes a sum, and the party applying deposits it (rule 143). The Commissioner is furnished with the records the Tribunal considers necessary (rule 144) and may take specimen handwriting, signature or fingerprint (rule 145). Read as amended up to the National Company Law Tribunal (Amendment) Rules, 2020 (G.S.R. 80(E), 3 February 2020); these rules were not amended. Later amendments should be checked.
Rule 140: form for recording of deposition
- Rule 140(1). The deposition of a witness is recorded in Form NCLT-16.
- Rule 140(2). Each page of the deposition is initialled by the Members constituting the Bench.
- Rule 140(3). Corrections the witness points out may, if the Bench is satisfied, be carried out and duly initialled. If it is not satisfied, a note to that effect is appended at the bottom of the deposition.
Rule 141: numbering of witnesses
Witnesses called by the applicant or petitioner are numbered consecutively as PWs and those called by the respondents as RWs. Each deposition therefore carries "Deposition of PW/RW" with the serial number.
Rule 142: grant of discharge certificate
A witness discharged by the Tribunal may be granted a certificate in Form NCLT-17 by the Registrar.
Rule 143: witness allowance payable
- Rule 143(1). Where the Tribunal summons a Government servant to give evidence or produce documents, that person may draw from the Government the travelling and daily allowances admissible to him as per rules.
- Rule 143(2). Where the employer makes no provision for travelling and daily allowance, the person summoned is entitled to a sum, in the opinion of the Registrar, sufficient to defray travelling and other expenses, having regard to the witness's status and position.
- Rule 143(3). The party applying for the summons deposits with the Registrar the amount estimated by the Registrar well before the summons is issued.
- Rule 143(4). If the witness is summoned as a court witness, the estimated amount is paid as the Tribunal directs.
- Rule 143(5). These provisions also govern payment of batta to the interpreter.
The general rule on allowance for any summoned witness is in rule 52(2); see the article on rules 47, 52 and 135 to 139. If you need to prepare witness applications in a matter, our legal dispute resolution team can help.
Rule 144: records to be furnished to the Commissioner
- Rule 144(1). The Commissioner is furnished with the records of the case the Tribunal considers necessary for executing the Commission.
- Rule 144(2). Original documents are furnished only if a copy does not serve the purpose or cannot be obtained without unreasonable expense or delay, and delivery and return are made under proper acknowledgement.
Rule 145: specimen handwriting, signature and fingerprint
The Commissioner may, if necessary, take a specimen of the handwriting, signature or fingerprint of any witness examined before him.
Forms NCLT-16 and NCLT-17: headings as printed
Form NCLT-16 (see rule 140) is headed "Before the National Company Law Tribunal, New Delhi", with a Petition number and the title Deposition of PW/RW. It has fields for name, father's, mother's or husband's name, age, occupation, place of residence and address, the officer administering the oath or affirmation, and the interpreter if any. It then has sections for examination-in-chief, cross-examination and re-examination, a place for the witness's signature on each page, and a statement that the recorded statement was read over or translated to the witness, who admitted it to be correct, with the Member's signature and date.
Form NCLT-17 (see rule 142) is a Certificate of Discharge. It certifies that the named person appeared as a witness in a case on behalf of the appellant or respondent, or as a court witness, on a stated day, and was relieved at a stated time; it records whether the witness was paid or not paid any travelling or daily allowance or other allowance, and carries the Registrar's signature, date and the seal of the Tribunal.
From summons to discharge
| Stage | Rule | Who | Document |
|---|---|---|---|
| Deposition recorded | 140(1) | Bench | Form NCLT-16 |
| Pages initialled | 140(2) | Members | Initials on each page |
| Witness numbered | 141 | Tribunal | PW or RW |
| Allowance deposited | 143(3) | Applying party | Amount estimated by the Registrar |
| Discharge | 142 | Registrar | Form NCLT-17 |
| Commissioner's records | 144 | Tribunal | Copies; originals only on conditions |
An example
Nimbus Infra Limited calls a bank officer as a Government servant witness for a hearing. He may draw his admissible allowances from his employer; Nimbus deposits with the Registrar the sum estimated before the summons issues. His deposition is recorded in Form NCLT-16 as PW 2, each page initialled by the Members, and at the end the Registrar issues a certificate of discharge in Form NCLT-17 recording whether any allowance was paid.
What a practitioner checks
- That each witness is numbered correctly as PW or RW in the deposition.
- That corrections requested by a witness are initialled, or noted at the foot if refused.
- That the allowance estimate has been deposited before the summons issues.
- That the discharge certificate records the payment position.
Need help with witness evidence?
Depositions and allowances follow a set routine, and a missed deposit can delay a summons. For help with witness applications and evidence, speak to our legal dispute resolution team.
Key takeaways
- Depositions are recorded in Form NCLT-16, each page initialled by the Members (rule 140).
- Witnesses are numbered PW for the applicant and RW for the respondent (rule 141).
- The Registrar may grant a discharge certificate in Form NCLT-17 (rule 142).
- The applying party deposits the allowance the Registrar estimates (rule 143(3)).
- The Commissioner receives records as necessary and may take specimen handwriting, signature or fingerprint (rules 144 and 145).
Read next
- Rules 47, 52 and 135 to 139: summoning witnesses
- Rules 131 to 134: production of documents
- Rules 41 to 43: reply, rejoinder and further evidence
- Annexure A: Forms NCLT-1 to NCLT-18
Disclaimer: Based on the National Company Law Tribunal Rules, 2016 (G.S.R. 716(E)) as amended up to the National Company Law Tribunal (Amendment) Rules, 2020 (G.S.R. 80(E)), consulted on 3 October 2026. Later amendments, fees, forms, NCLT practice directions and the Companies Act, 2013 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.