JUSTICE V.K.JAIN (ORAL) The complainant/respondent is running a shop under the name and style of ‘Saini Garments’. He obtained an insurance policy for insurance of the goods kept in his shop. A fire is alleged to have broken out in the shop of the complainant on 15.4.2014, causing financial loss to the complainant. A claim was lodged with the insurer but the claim was repudiated vide letter dated 30.12.2014. 2. It is not in dispute that a fire had actually taken place in the shop of the complainant/respondent on 15.4.2014. The only dispute between the parties is as regards to quantum of loss suffered by the complainant in the aforesaid fire. The claim was not paid on account of the failure of the complainant to furnish documents proving quantitative details of the stock held on the date of loss. 3. On a perusal of the record, I find that the complainant filed Balance Sheet for the F.Y. 2011-2012 (A.Y. 2012-2013), which matches with his Income Tax Return (ITR) for the aforesaid period. The Balance Sheet filed by him for the F.Y. 2012-2013, however, does not match with his ITR for the F.Y. 2012-2013 (A.Y. 2013-2014). In the Profit & Loss Account for the F.Y. 2012-2013, the complainant disclosed the net profit to be Rs.306826/- whereas in the ITR for the aforesaid period is gross total income was declared to be Rs.226000/-. This clearly shows that a manufactured balance sheet was produced by him before the surveyor for the F.Y. 2012-2013. 4. Though the fire broke out on 15.4.2014, no ITR for the FY 2013-14 was filed by the complainant either before the Surveyor or even before the District Forum, though in the Balance Sheet for the F.Y. 2013-204, the net profit of Rs.340893/- was shown. The Balance Sheet for F.Y.2013-14, therefore, cannot be said to be authentic. 5. In the Profit & Loss Account for the FY 2013-2014, the complainant had shown total purchase at Rs.2842066.50/- as against total sale of Rs.2999450/-. The opening stock in the beginning of the year 2013-14 was Rs.1546527/- . If the purchase during the whole year were Rs.2842066.50/- including freight and the sale were Rs.2999450/-, the closing stock as on 31.3.2014 should have been less than the opening stock of the year. However, in the profit and loss account filed by the complainant, the closing stock was shown to be Rs.2396527/- as on 31.3.2014. This clearly shows that a highly inflated closing stock was shown in the aforesaid profit and loss account. 6. The complainant also filed provisional Profit & Loss Account for the month of April 2014. In the aforesaid provisional Profit & Loss Account for one month, the purchases were shown to be Rs.2964710.50/- including of freight, and the sale was shown to be Rs.3049450/-. The aforesaid figures are wholly disproportionate to the figures of the preceding year i.e. 2013-2014 since the purchase in the whole of the year was Rs.2842066.50/- and the sale during the whole of the year was Rs.2999450/-. This also shows that a fabricated Profit & Loss Account for April 2014 was filed by the complainant. 7. The complainant, therefore, filed a wholly exaggerated claim based upon fabricated Profit & Loss Accounts for the year 2013-2014 and then for the month of April, 2014. The claim, therefore, was liable to be dismissed on this ground alone, on account of the complainant having tried to fraud the insurer by lodging highly exaggerated claim based upon the fabricated documents. 8. For the reasons stated hereinabove, the impugned orders are set aside and the complaint is consequently dismissed with no order as to cost. 9. The amount which the petitioner had deposited with the State Commission and which is stated to have since been released to the complainant despite stay order of this Commission dated 24.5.2017 shall be refunded by the complainant to the petitioner within four weeks from today failing which the petitioner will be entitled to approach the concerned District Forum for recovery of the aforesaid amount from the complainant. | 
