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IBC (Amendment) Ordinance, 2020: Hanging Sword On Personal Guarantors To Corporate Debtors

Ashutosh Choudhary & Gaurav Baheti are students at the National Law University, Odisha.

The nationwide lockdown enforced all over India due to the outbreak of Covid-19 pandemic is turning out to be a curse for the Indian economy. The uncertainty and distress created for corporate persons in businesses and the financial market of the Indian economy have severely disrupted the financial operations at large scales which may lead corporate entities into liquidation.[i] The Indian government has come up with several reforms to rescue corporate persons from economic distress in the current Covid-19 times from being pushed into insolvency proceedings under the Insolvency and Bankruptcy Code, 2016 (“Code”) for such defaults owing to the current time which might lead them into liquidation.[ii]

Recently, the Insolvency & Bankruptcy Code (Amendment) Ordinance, 2020 (“Ordinance”) inserted section 10A in the Code. Thereby, suspending the enabling provisions i.e. section 7, 9 and 10 of the Code initiating a corporate insolvency resolution process (“CIRP’) against a Corporate Debtor for ‘any default’ arising on or after 25th March 2020, for six months or for such further period, not exceeding one year from such date. The Ordinance is a ray of hope for corporate debtors who would have been unable to repay their debts, but concomitantly; it poses a challenge for personal guarantors to corporate debtors. Given the fact, that State Bank of India recently took Anil Ambani to the National Company Law Tribunal (“NCLT”) Mumbai Bench, for personal guarantee given on loans, worth over ₹ 1,200 crores, to Reliance Communications and Reliance Infratel.[iii] From the above move, it appears that the focus of creditors may have been partially shifted to the personal guarantor(s) from corporate debtors for the repayment of debts due to the suspension of initiation of CIRP. 

In this article, the authors critically examine the Ordinance which overlooked the financial distress of personal guarantor(s) by not insulating personal guarantor(s) from the proceedings under the Code and thereby defeated the objective sought to be achieved by the Ordinance. The article concludes by suggesting that the ‘default’ under section 3(12) of the Code would have been declared as ‘non-actionable’ in order to safeguard personal guarantor(s) from being dragged to courts for such defaults on part of the debtor.

OVERLOOKING OF THE PERSONAL GUARANTORS IN THE ORDINANCE

The Ordinance was enacted with the objective of excluding the defaults arising on account of financial difficulties due to unprecedented times and to prevent corporate persons from being pushed under the Code.[iv] However, the Ordinance has overlooked the distress of the personal guarantors to corporate debtors as they could be dragged before the courts for insolvency proceedings. Therefore, the purpose of the Ordinance appears to be defeated as it gives breather to thousands of corporate persons battered by Covid-19, but it doesn’t stop creditors from initiating the insolvency process against a personal guarantor to a corporate debtor.

Section 5(22) of the Code defines a personal guarantor as an individual who is the surety in a contract of guarantee to a corporate debtor which is only applicable to Part II of the Code, dealing with matters relating to the insolvency and liquidation of corporate debtors. However, the amendment to section 2(e) of the Code vide notification dated 15 November 2019 significantly broadened the scope of ‘personal guarantor’ to Part III of the Code by inserting the terms personal guarantors to corporate debtors. This amendment brought into effect Part III of the Code, dealing with insolvency resolution framework of individuals, as applicable to personal guarantors to a corporate debtor.

Similarly, it is pertinent to understand that the application of definitions of ‘personal guarantors’ under section 5(22) and section 2(e) of the Code is different, as pointed out by the Report of Insolvency Law Committee 2020.[v] The Report delving into the discussion of the definition of personal guarantors, clearly stated that section 5(22) of the Code, pertaining to the liability of ‘personal guarantors’ only applies to Part II of the Code. Therefore, by the way of this Ordinance, the default has been suspended for the purpose of initiating the insolvency proceeding under Part II of the Code and not under Part III of the Code which deals with individual insolvency as applicable to personal guarantor(s). Hence, section 10A of the Code is not applicable to the initiation of Insolvency Resolution Process (“IRP”) against personal guarantor(s) under Part III of the Code.

Moreover, MS Sahoo (Chairman, IBBI) has stated that the Covid-19 related defaults have been suspended for the purpose of the CIRP, and not for other purposes under the Code, including individual insolvency, and it is possible to initiate an insolvency proceeding against a personal guarantor of a corporate debtor.[vi] Hence, section 2(e) is still effective irrespective of the fact that the power to initiate CIRP is suspended vide the Ordinance and it is possible to initiate an insolvency proceeding against a “personal guarantor to a corporate debtor”.

ROADMAP TO INITIATE IBC PROCEEDINGS AGAINST PERSONAL GUARANTOR:

An application for initiation of IRP in respect of a personal guarantor to a corporate debtor may be preferred either by the debtor personally or by the creditor(s) under section 94 and section 95 of the Code, respectively. In either case, the key element is that the IRP can be initiated only in the event of a ‘default’ on the part of the personal guarantor. As per section 3(12), ‘default’ means non-payment of debt ‘by the debtor or the corporate debtor as the case may be.’ For the purpose of ‘default’ in the case of initiation of IRP against a personal guarantor, the question arises as to whether the personal guarantor to a corporate debtor can be considered as a ‘debtor’ under section 3(12) of the Code.

The definition of ‘guarantor’ in rule 3(e) of the Insolvency and Bankruptcy (Application to Adjudicating Authority for Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) Rules, 2019 states that ‘guarantor’ means a ‘debtor’ who is a personal guarantor to a corporate debtor and in respect of whom guarantee has been invoked by the creditor and remains unpaid in full or part. In the Report of Insolvency Law Committee 2020, it was pointed out that “a personal guarantor should be considered a ‘debtor’ for the purposes of Part III of the Code when the liability of such personal guarantor has arisen in law.”[vii] Therefore, the ‘default’ that will trigger the IRP is the invocation of the personal guarantee and the personal guarantor’s failure to pay the amount due under the same.

Considering the suspension of power to initiate CIRP vide the Ordinance, the further question arises as to whether the IRP can be initiated directly against a personal guarantor without invoking CIRP against a corporate debtor? For this purpose, section 128 of the Indian Contract Act, 1872 defines the liability of surety (guarantor) as co-extensive with that of personal debtor (corporate debtor).

In the case of Urgo Capital Limited v. Bangalore Dehydration and Drying Equipment Co. Pvt. Ltd., NCLT held that “the liabilities of the ‘Corporate Debtor’, Personal Guarantors and Principal Borrower were joint and several to discharge their obligations of the decree above, leaving it to the sole discretion of the Plaintiff/Appellant to recover the said amount from any of the defendants….” which implies that the lender can choose action against principal borrower or surety either separately or jointly. Further, in the case of Vishnu Kumar v. Piramal Enterprise, NCLAT held that it is not necessary for the financial creditors to initiate CIRP against the principal borrower before approaching the guarantors for the recovery of the debt amount.

The further question arises as to who will be the adjudicating authority in the case of initiation of IRP against a personal guarantor? For this purpose, as per section 179(1) of Part III of the Code, the adjudicating authority in relation to insolvency matters of individuals and firms shall be the Debt Recovery Tribunal (“DRT”). However, under Section 60(2) of the Code, if there is already a pending application against a corporate debtor in NCLT then an application to the insolvency resolution shall be filed to NCLT. It is pertinent to mention that under section 60(4) of the Code, NCLT is vested with all the powers of the DRT as contemplated under Part III of this Code for the purpose of section 60(2) of the Code.

In that sense, section 95 of the Code is an alternative and independent remedy to the lenders against personal guarantor(s) to a corporate debtor. Therefore, IRP can be initiated against a personal guarantor without first invoking CIRP against a corporate debtor.

CONCLUDING REMARKS AND SUGGESTIONS:

The Ordinance does not provide umbrella protection as it has overlooked the distress of the personal guarantor(s) and they could be dragged before the courts for insolvency proceedings. Therefore, the Ordinance is currently acting as a hanging sword on the personal guarantor(s) during this pandemic period. Since the objective of the Ordinance was to exclude the defaults arising on account of economic disruptions for the purposes of insolvency proceeding under the Code; instead of terminating CIRP, the government should have declared ‘default’ under Section 3(12) as ‘non-actionable’ for this period. The mandatory root cause for the initiation of insolvency proceedings under the Code is the ‘default’ and if the ‘default’ would have been declared as “non-actionable”, the CIRP or IRP proceedings could not have been initiated against any person.

For this purpose, an amendment in the definition of “default” should have been made by adding a proviso in the Section 3(12) of the Code which would bar the invocation of ‘any default’ under the Code on or after the given period mentioned in the Ordinance i.e. 25th March, 2020. This amendment would have completely satisfied the objectives enumerated in the Ordinance and would not have overlooked the distress of personal guarantors to corporate debtors under Part III of the Code.

[i] Firms get 6-month relief from IBC rules, (Jun 05, 2020) The Economic Times, available at https://economictimes.indiatimes.com/news/economy/policy/covid-19-govt-amends-insolvency-law-suspends-initiation-of-fresh-proceedings-for-six-months/articleshow/76221981.cms?from=mdr.

[ii] Arpan Behl & Rohit Sharma, IBC (Amendment) Ordinance, 2020 – Ensuring Companies’ Survival, (Jun 11, 2020) Law Street India, available at http://www.lawstreetindia.com/experts/column?sid=405.

[iii] Piyush Pandey, SBI drags Anil Ambani to NCLT for guarantees, (June 11, 2020) The Hindu, available at https://www.thehindu.com/business/sbi-drags-anil-ambani-to-nclt-for-guarantees/article31807309.ece#:~:text=State%20Bank%20of%20India%20has,Reliance%20Infratel%20Limited%20(RITL).&text=These%20Resolution%20Plans%20are%20awaiting,Mr.

[iv] The Insolvency and Bankruptcy Code (Amendment) Ordinance, 2020 (Jun 05, 2020) Ministry of Law & Justice, available at https://ibbi.gov.in/uploads/legalframwork/741059f0d8777f311ec76332ced1e9cf.pdf.

[v] Report of the Insolvency Committee, (February 2020) Ministry of  Corporate Affairs Government of India, available at https://www.ibbi.gov.in/uploads/resources/c6cb71c9f69f66858830630da08e45b4.pdf.

[vi] Banikinkar Pattanayak, No bar on invoking insolvency against personal guarantors: IBBI chairman, (Jun 16, 2020) Financial Express, available at https://www.financialexpress.com/industry/no-bar-on-invoking-insolvency-against-personal-guarantors-ibbi-chairman/1992440/.

[vii] Report of the Insolvency Committee, (February 2020) Ministry of  Corporate Affairs Government of India, available at https://www.ibbi.gov.in/uploads/resources/c6cb71c9f69f66858830630da08e45b4.pdf.

Views are personal. The authors can be contacted at 17ba027@nluo.ac.in (Ashutosh Choudhary) or 16bba022@nluo.ac.in (Gaurav Baheti)

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    Teknolojik açıdan donanımlı olan kliniğimizde çeşitli alanlarda hizmetleri sunmaktayız.
    Kaliteden, misyon ve vizyonundan, tecrübelerinden ve uygun fiyat politikasından ödün vermeyen adreslerimizle
    yapacağınız görüşmeler sayesinde yüzünüz gülecektir.GF

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  46. Eryaman Diş kliniğimizi arayarak çeşitli sorunlarınızı bildirebilir ve nasıl bir yöntem izleneceğine dair detaylı bilgileri alabilirsiniz.
    Eryaman başta olmak üzere çeşitli semtlerden ve ilçelerden bizlere ulaşan vatandaşlarımızın memnuniyetine odaklı olarak çalışmalarımızı
    sürdürmekteyiz. Kaliteli ve hijyenik hizmet
    anlayışıyla adım atmakta olup, bireylerin daha sağlıklı diş yapılarına sahip olmaları için gerekli yöntemleri uygulamaktayız.

    Gülümsemenin önemini vurgulayan çalışmalarımızda yer alan uzman kadromuz sayesinde çeşitli diş problemlerinizin çözüme kavuşacağını görebilirsiniz.
    Teknolojik açıdan donanımlı olan kliniğimizde çeşitli alanlarda
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    Reply

  49. Eryaman Diş hekimliğinde pek çok alanda ihtiyaç duyacağınız bilgileri sizlerle paylaşmakta olup, edindiğimiz tecrübeler neticesinde sunduğumuz hizmetlerden faydalanmanıza
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  50. Rota Etiket Sektöründe Kaliteyi Ve Güveni Bir Arada Tutarak, Kaliteyi Teknolojiye Uygun Alt Yapı
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  51. Rota Etiket Sektöründe Kaliteyi Ve Güveni Bir Arada Tutarak, Kaliteyi Teknolojiye Uygun Alt Yapı İle Destekleyerek, Kaliteli Ürünü En Uygun Fiyatlı
    Ve Zamanında Teslimat İle Etiket Sektöründe Müşterilerimizin Hizmetindeyiz.s

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  52. Ankara Çankaya Oto Çekici hizmetimiz Bir Umut Oto Kurtma aracılığı ile 7/24,
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  53. Ankara Çankaya Oto Çekici hizmetimiz Bir Umut
    Oto Kurtma aracılığı ile 7/24, saat gözetmeksizin hizmet vermektedir.
    Çalışanlarımız profesyonellik çerçevesinde hizmet vermektedir.
    Aracınızın güvenliğini en uygun biçimde sağlanıp, Ankara’ nın neresinde
    olursanız olun mevsim şartları gözetmeksizin olabilecek
    en hızlı biçimde Çankaya Oto Çekici hizmetimizi
    vermekteyiz. Araçları çekilen müşterilerimize araçları en kısa sürece ulaştırılır
    ve güvenli bir şekilde çekilen aracın bizzat sahibine teslim
    edilir. Müşterilerimizin Memnuniyetini son derece önemsiyor, kaliteli hizmeti aklınız aracınızda kalmada Bir Umut Oto
    Çekici firmamız tarafından ayağınıza getiriyoruz.

    Firmamız müşteri memnuniyeti politikasını en ön planda tutmaktadır.
    Güleryüzlü hizmeti, profesyonel hizmeti çalışanlarımız tarafından karşılanır.
    Memnuniyetinizin garantisini veriyor sizlere kaliteli bir hizmet sunuyoruz.
    Bu faktörleri vaat etmiyoruz tamamen sizlere, olduğunuz yere getiriyoruz.
    Aracınız olabilecek en güvenli şekilde çekiliyor, gözünüz arkada kalmıyor.
    Fiyat – Performans karlışatırması açısından Ankaradaki sayılı şirketlerden olduğumuzu da bilginize
    sunmak istiyoruz.

    Ankara /Çankaya Oto Çekici Hizmeti

    Ankara / Çankaya ilçemize çekici hizmeti veren Bir Umut Oto Kurtarma firmamız sizlere uygun fiyat garantisini bizzat veriyor, daha iyi hizmet alıp verdiğiniz paranın karşılığını fazlasıyla alıyorsunuz.

    Daha kaliteli hizmet alıp asla vakit kaybı yaşamadan araçlarınızı kurtarıp çekmek için var gücümüzle çalışıyoruz.

    Diğer firmaların bireysel olarak çalışan kişileri
    tercih etmek yerine firmamızın emeğini ve çalışma şeklini gören, duyan ve
    bilen müşterilerimiz bizi keşfetmelerinin ardından sürekli çalışma halinde oluyoruz.
    Bizi her geçen gün büyüten ve işlerimizin yoğun olmasını sağlayan tamamen özenle inşa ettiğimiz
    müşteri memnuniyetidir.

    Hizmet Verdiğimiz İlçeler

    Ankara Oto Çekici hizmetimiz : Ankara , Çayyolu, Yaşamkent, Ümitköy, Etimesgut, Toki Turkuaz, Yapracık ,
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  63. Cami Halısı Da Görselliğin Önemi

    Akrilik Cami Halısı seçileceği vakitte dikkat edilmesi gereken bir diğer husus
    da görselliktir. Caminin desenleri, üzerinde ki işçilik, içerisine konulan avize, duvarlara yazılan yazıların rengi gibi daha birçok ayrıntı da göz önünde bulundurulduğu vakitte cami halısı
    bunlara uygun desen ve renkte ayarlanır. Bu da caminin görselliğini daha güzel kılacaktır.
    Zira camiler her zaman ibadet maksadıyla uğranan yerler olmayıp bazen turistleri tarafından ziyaret amaçlı da gezilebilir.
    Hal böyle olunca caminin şaşası ve içindeki eşyaların kalitesi göze
    hitap etmelidir. Bu ona verilen değeri de ifade edeceği için gönüllerde iz bırakacaktır.

    Cami Halısındaki Ayrıntılar

    Göbekli Cami Halısı seçerken kalitesi, dokunan ipi, rengi,
    deseni hesaba katıldığı gibi aynı zamanda herkesin namaz kılacağı özel bölmelerinde ayrı olması daha kullanışlı olmasını sağlar.

    Zira camilerde sürekli seccade kullanılmadığı ve
    halılar seccade olarak kullanıldığı için bu ayrıntı önem arz eder.

    Aynı zamanda cami halısı seçerken fiyat araştırması yapmak da uygun olur.

    Cami halısı fiyatları her ne kadar halının cinsine ve kalitesine göre
    değişse de satılan yere göre farklılık arz edeceği için araştırma yaptıktan sonra en uygun fiyat veren mağazayı tercih etmek sizin yararınıza
    olacaktır.

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  65. Cami halılarımızın uzun ömürlü olabilmeleri için kullanım şartlarına
    mutlaka uyulması gerekir. Cami halılarımızın tercihen fırçalı ve güçlü bir elektrikli süpürge ile
    camii’nin yoğunluğuna bağlı olarak haftada en az 2 defa süpürülmesi gerekmektedir.

    Halının üzerinde ayak kısmı sivri olan mobilya benzeri eşyaların konulmaması gereklidir.
    Eğer mecburi ise, mutlaka bir küçük halı parçası ile ayak kısmının altı takviye edilmelidir.
    Ayrıca mutlaka halı üzerindeki bütün eşyaların yerleri değiştirilmelidir.

    Camı halılarının hangi türü olursa olsun 70 dereceden yukarıda herhangi bir sıvı ile temas ettirilmesi uygun değildir.

    Halılar bir miktar tüy dökebilecektir. Bu tüylerin elektrikli süpürge ile temizlenmesi zor olabilir.
    Bu amaçla daha sert bir fırça ile halının belirli
    periyotlarla temizlenmesi uygun olacaktır. Cami halısının üzerine bir sıvı dökülmesi durumunda, hemen emici bir mendil ile sıvı çekilmelidir.
    Sıvının halının alt kısmına doğru ilerlemesi orada bakteriler için bir
    üreme ortamı oluşturabileceğinden, bu hususa oldukça dikkat edilmelidir.
    Halının kullanım bölgeleri zamanla birlikte farklı şekilde aşınabilecektir.
    Bu durumun önüne geçmek için halıların belirli zamanlarla
    yer değiştirilmesi gereklidir.

    Böyle bir uygulama ile halı dalgalanma olmaksızın tüm yüzeyde eşit bir görüntü sağlayacaktır.

    Ccami halınızın silinmesi işleminden sonra bir müddet üzerine basılmadan kurumaya bırakılması gereklidir.
    Bu durum cami halısı temizliğinin geceleri yapılabileceğinin bir diğer
    ifade şeklidir. En son namaz vaktinden sonra başlanacak temizlik
    ve kuruma süreci sabaha kadar tamamlanmış olmalıdır.

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  66. En İyi Cami Halı Modelleri

    Herhangi bir yerin dizaynı ve göze hitap etmesi oldukça mühimdir.
    Hem gelen ziyaretçiler açısından hem de orada sürekli vakit geçiren kişilerin huzuru
    açısından içinin ferah ve uyumlu olması önem arz eder.

    Bilhassa camiler gibi halka açık ve günde bir çok kere
    ziyaret edilen ve ibadet edilen yerler de bu durum daha önemlidir.
    Bu sebeple camilerin oyuntuları, duvar renkleri,
    sülüs gibi yazıların renkleri hatta camide kullanılan avize ve dolaplar gibi her ayrıntının birbiriyle bağlantılı ve uyumlu olması hem göze hem de gönle hitap edecektir.
    Cami halıları da bu şekilde dikkat edilmesi gereken ve caminin havasını tamamen değiştirecek yada tamamlayacak olan ayrıntılardan bir tanesidir.

    Bu sebeple cami için halı seçimi yapılacağı vakitte
    bir k hususa dikkat etmek doğru olacaktır.

    Farklı Cami Halı Modelleri

    Cami halı modelleri özellikle son zamanlarda çok fazla dikkat edilen ve farklı çeşitleri bulunan ayrıntılardandır.
    Çiçekli, Osmanlı tuğralı, eski tarz desenler, cami desenleri, secde yeri belli edilen desenler ve her safı ayıran çizgiler gibi daha bir çok farklı
    çeşitleri bulunduğu gibi aynı zamanda sade modeller de vardır.

    Sade olan halılar da canlı renkler olduğu gibi koyu ve pastel
    renkler de bulunur. Önemli olan caminin görünüşüne uyum
    sağlaması ve halının kaliteli olup dayanıklı olmasıdır.
    Halının kalitesi aynı zamanda üzerinde ibadet
    eden kişiler için de önemli olduğu için daha fazla dikkat etmek ve alerjisi olanlar için anti bakteriyel,
    cildi hassas olanlar için de tahriş etmeyecek yumuşaklıkta olması gibi özellikler
    de dikkat edilmesi gereken ayrıntılardandır. Z

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  67. YÜN CAMİ HALI DESENLERİ

    Geleneksel Türk motiflerine bağlı kalınarak üretilen saf yün cami halısını çok farklı ve özel bir kalite ile üretmektedir.
    Yün cami halısı, doğal bir ham madde olan yünden üretildiğinden insan sağlığına ve çevreye hiçbir
    zararı yoktur. Yün cami halı desenleri, kışın sıcak tutar ve yazın terletmez.

    Havadaki nem kuruyunca üzerindeki nemi geri verir. Böylece serili bulunduğu ortamda doğal nem ayarı
    yapar.
    Yün cami halısı desenlerinde kullanılan yün, aşınmaya karşı dayanıklı olduğu için uzun yıllar boyunca verimli
    ve sağlıklı bir şekilde kullanılabilir.

    Yün cami halıları ayak ve diz kısımlarının uyguladığı baskılara dayanıklıdır.
    Herhangi bir görüntü bozukluğu yaşanmaz. Yün Cami Halı
    desenleri tarihi camilerin dokusu ve motiflerine uygun olarak özel olarak tasarlanıp.

    %100 Yerli Üretimdir.

    Metropol CAMİ HALILARI AKRİLİK DESENLER

    10 bölge müdürlüğü, 500 bayi ağı ile Türkiye’ye yayılan Elifnur
    Cami Halıları müşterilerilerine uygun fiyat politikası ile kaliteli ve istenilen özellikte halı sunmaktadır.
    10 yılı aşan cami halısı tecrübemizle yurt içinde ve
    yurt dışında müşterilerimize kaliteli akrilik cami halısı sunmanın yanında
    camilerimize özel akrilik desenler tasarlandı.
    Akrilik iplik sentetik iplikler arasında dayanıklılığı, yumuşak ve dolgun oluşuyla yüne
    en yakın iplik türüdür. Akrilik Cami halısı
    renk ve desen çeşidi ve ekonomik olmasından dolayıda tercih edilmektedir.
    Temizliğin ve hijyenin önemli olduğu camilerimizde akrilik desenler özellikle
    kolay temizlenmesi ve leke tutmaması konusunda büyük bir performans sağlaması kullanımını artmaktadır.

    Akrilik desenler renk yelpazesi geniştir; canlı renklere
    sahiptir ve uzun süre bu rengi muhafaza edebilir. Güneş ışınlarına karşı dayanıklıdır,
    ipliğin renk haslığı vardır, renkler kısa
    sürede solmaz. Her üründe olduğu gibi akrilik halıların avantajlarının yanında dezavantajları vardır.
    Tüm ürünlerimizde anti bakteriyel özelliği vardır ve Elifnur Cami
    Halısı tescillidir. %100 Yerli Üretimdir.

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