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Rules 82–87 of the National Company Law Appellate Tribunal Rules, 2016: depositions in Form NCLAT-7, numbering witnesses, the NCLAT-8 discharge certificate, allowances for Government servants and the Commissioner's records

A deposition is recorded in Form NCLAT-7, with each page initialled by the Members of the Bench. Witnesses called by the applicant or petitioner are numbered PWs, and those called...

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October 3, 2026
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Last updated: October 2026Verified against: Government sources

The second half of Part XIII, "Examination of witnesses and issue of commissions", covers what happens after a witness is sworn: how the deposition is recorded in Form NCLAT-7, how witnesses are numbered, how a discharge certificate in Form NCLAT-8 is given, what allowances are paid, and what records a Commissioner is given and may take.

Rule 82: recording of deposition

  1. Rule 82(1). The deposition of a witness is recorded in Form NCLAT-7.
  2. Rule 82(2). Each page is initialled by the Members constituting the Bench.
  3. Rule 82(3). Corrections pointed out by the witness may, if the Bench is satisfied, be carried out and duly initialled; if not satisfied, a note to that effect is appended at the bottom of the deposition.

Form NCLAT-7: headings as printed

The form is headed "In the National Company Law Appellate Tribunal, New Delhi", with the appeal or petition number and the title "Deposition of PW/RW". It has seven particulars: (1) name, (2) father's, mother's or husband's name, (3) age, (4) occupation, (5) place of residence and address, (6) name of the officer administering the oath or affirmation, and (7) name of the interpreter, if any, duly sworn or solemnly affirmed. Then follow "Duly sworn/solemnly affirmed", spaces for examination-in-chief, cross examination and re-examination, if any, the witness's signature on each page, and a closing statement that the recorded statement was read over or translated and admitted to be correct, signed by the Member with date.

The oath is covered in the article on rules 77 to 81. Our dispute resolution team prepares witness lists and reviews the recorded deposition with the client.

Rule 83: numbering of witnesses

Witnesses called by the applicant or petitioner are numbered consecutively as 'PWs', and those called by the respondents as 'RWs'.

Rule 84: discharge certificate

A witness discharged by the Appellate Tribunal may be granted a certificate in Form NCLAT-8 by the Registrar. Form NCLAT-8 is a "Certificate of Discharge": it certifies that the named person appeared before the Appellate Tribunal as a witness in a stated matter on behalf of the appellant or respondent, or as a Court witness, on a given day, that he was relieved at a stated time, and whether he was paid any T.A. and D.A. or allowance and how much. It carries the Registrar's signature and the Tribunal's seal.

Rule 85: witness allowance payable

Sub-ruleProvision
85(1)A Government servant summoned to give evidence or produce documents may draw from the Government the travelling and daily allowances admissible to him as per rules
85(2)Where there is no provision for T.A. and D.A. by the employer, he is entitled to an allowance, a sum found by the Registrar sufficient to defray travelling and other expenses, having regard to the status and position of the witness
85(3)The party applying for the summons deposits with the Registrar the amount of allowance as estimated by the Registrar well before the summons is issued
85(4)If the witness is summoned as a court witness, the amount estimated by the Registrar is paid as the Appellate Tribunal directs
85(5)These provisions also govern the allowance of the interpreter

The deposit is a cost that a party should plan for before applying for a summons. The amounts are not fixed by the Rules; they depend on the Registrar's estimate and the witness's status. The Rules print no scale.

Rule 86: records to be furnished to the Commissioner

  1. The Commissioner is furnished by the Appellate Tribunal with such of the records of the case as the Tribunal considers necessary for executing the Commission (rule 86(1)).
  2. Original documents are furnished only if a copy does not serve the purpose or cannot be obtained without unreasonable expense or delay (rule 86(2)).
  3. Delivery and return of records are made under proper acknowledgement (rule 86(3)).

Rule 87: specimen handwriting and signature

The Commissioner may, if necessary, take a specimen of the handwriting, signature or fingerprint of any witness examined before him.

Same as before the NCLT?

Rules 82 to 87 correspond to NCLT rules 140 to 145, with Forms NCLT-16 and NCLT-17 in place of NCLAT-7 and NCLAT-8. Small differences of wording: the NCLT Commissioner's records rule 144 combines the original-documents and acknowledgement points into sub-rule (2), where the NCLAT rule 86 has them in sub-rules (2) and (3); the NCLT allowance rule 143(2) says "in the opinion of the Registrar" where the NCLAT rule 85(2) says "found by the Registrar"; and NCLT rule 143(5) calls the interpreter's payment "batta", where the NCLAT rule 85(5) says "allowance". See Rules 140 to 145 of the NCLT Rules.

An example

Summit Pharma Limited applies for a summons to a government hospital pharmacist. Before the summons issues, the Registrar estimates the allowance and Summit deposits it (rule 85(3)); the pharmacist, as a Government servant, may instead draw the allowances admissible to him from the Government (rule 85(1)). At the hearing the company's witness is numbered PW-1 and the respondent's witness RW-1 (rule 83). Their depositions are recorded in Form NCLAT-7, each page initialled by the Members. After he is discharged, the Registrar may issue a Form NCLAT-8 certificate.

Need help managing witnesses and evidence?

Witness numbering, allowances and the Commissioner's records are all small steps with real timing. For support preparing evidence for an appeal, talk to our dispute resolution service.

Key takeaways

  • Depositions are recorded in Form NCLAT-7 and each page is initialled by the Members (rule 82).
  • Witnesses are numbered PWs (applicant or petitioner) and RWs (respondents) (rule 83).
  • Form NCLAT-8 is the discharge certificate given by the Registrar (rule 84).
  • The party applying for a summons deposits the Registrar's estimate of allowance before it issues (rule 85(3)).
  • A Commissioner gets necessary records, originals only if a copy will not do, and may take specimen handwriting (rules 86, 87).

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Disclaimer: Based on the National Company Law Appellate Tribunal Rules, 2016 (G.S.R. 717(E)) as amended up to the National Company Law Appellate Tribunal (Amendment) Rules, 2017 (G.S.R. 1061(E)), consulted on 3 October 2026. Later amendments, fees, forms, NCLAT 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.

Quick recapKey facts & short answers

Key Facts About Form NCLAT

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Which form records a deposition?

Form NCLAT-7 (rule 82(1)).

How are witnesses numbered?

Those called by the applicant or petitioner are PWs; those called by the respondents are RWs (rule 83).

Good governance is mostly good record-keeping done on time.

— TaxClue Corporate Law Desk

Form NCLAT: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Form NCLAT-7 (rule 82(1)).

Those called by the applicant or petitioner are PWs; those called by the respondents are RWs (rule 83).

A certificate of discharge that the Registrar may grant to a witness discharged by the Appellate Tribunal (rule 84).

A Government servant may draw admissible allowances from the Government. For others the party applying for the summons deposits the amount the Registrar estimates, before the summons issues (rule 85).

Only if a copy does not serve the purpose or cannot be obtained without unreasonable expense or delay (rule 86(2)).

Yes, if necessary, of the handwriting, signature or fingerprint of a witness examined before him (rule 87).