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BANKER AND BORROWER – An Analysis

NPA has been a serious concern for the Bank. The illogical and unsustainable IRAC NORMS, result in good accounts also turning to N.P.A. Thought this is a not an allegation as this article is intended as “MALICE TO NONE”. The major factors which result in depleting relations of a Bankers and a Borrower is the Change of hands. The Officials of the Banks are prone to transfer which sometimes is a boon and sometimes it is a bane. The Officials who recommends the Loan and ensures sanction is not the same who makes recovery. The Recovery person is taught not to be stubborn, whereas Sanctioning Authorities are otherwise. They have targets to be achieved and the Recovery Officer has targets to recover and thus there is a conflict of interest which results in huge loss to the economy due to improper planning, less moratorium period which has even resulted in the Industries being closed before seeing the light of the day.

It is an admitted fact that an Immovable Property though may not appreciate considering the present Real Estate Scenario, but does not depreciate. Our late Finance Minister Shri Arunji Jaitley had made a solemn statement that the Debt Ratio:Asset Ratio is 150%. Sir, it’s true however the said debt asset Ratio is at the time of sanction. At the time of Sale, there are various mitigating factors like the Valuer does not take into consideration the Interiors, the value of the Movables, Plant and Machinery gets depreciated. The Value of the distress value is not more than 50-65% and thus the Principal Amount which swells manifold, the Banks are only in a position to recovery maximum 50% of the amount due. This is due to delay in making recoveries.

As per Reserve Bank of India (RBI) data on global operations, aggregate gross advances of Public Sector Banks (PSBs) increased from Rs. 18,19,074 crore as on 31.3.2008 to Rs. 52,15,920 crore as on 31.3.2014. As per RBI inputs, the primary reasons for spurt in stressed assets have been observed to be, inter-alia, aggressive lending practices, wilful default / loan frauds / corruption in some cases, and economic slowdown. Asset Quality Review (AQR) initiated in 2015 for clean and fully provisioned bank balance-sheets revealed high incidence of NPAs. As a result of AQR and subsequent transparent recognition by banks, stressed accounts were reclassified as NPAs and expected losses on stressed loans, not provided for earlier under flexibility given to restructured loans, were provided for. Further, all such schemes for restructuring stressed loans were withdrawn. Primarily as a result of transparent recognition of stressed assets as NPAs, gross NPAs of PSBs, as per RBI data on global operations, rose from Rs. 2,79,016 crore as on 31.3.2015, to Rs. 8,95,601 crore as on 31.3.2018, and as a result of Government’s 4R’s strategy of recognition, resolution, recapitalisation and reforms, have since declined by Rs. 89,189 crore to Rs. 8,06,412 crore as on 31.3.2019 (provisional data).

Data on NPAs is regularly published by RBI as part of its Financial Stability Reports. NPA data is not collated by RBI in terms of corporate houses / companies. PSB-wise details of gross NPA (GNPA) for Industry category advances in domestic operations and total GNPA in global operations, as per RBI data, are at Annex.

As per RBI provisional data on global operations, as on 31.3.2019, the aggregate amount of gross NPAs of PSBs and Scheduled Commercial Banks (SCBs) were Rs. 8,06,412 crore and Rs. 9,49,279 crore respectively.

Over the last four years, Government has taken comprehensive steps under its 4R’s strategy of recognising NPAs transparently, resolving and recovering value from stressed accounts, recapitalising PSBs, and reforms in banks and financial ecosystem to ensure a responsible and clean system. Steps taken to expedite and enable resolution of NPAs of PSBs, include, inter-alia, by enacting The Insolvency and Bankruptcy Code, 2016 (IBC), however the same is misused by the Borrowers as a whole which has become a tool for evading Taxes and changing the management without making lawful payments by big hours and the victim is the genuine borrower who has actually faced the losses who looses his worth.

Banking Regulation Act, 1949 has been amended to provide for authorisation to RBI to issue directions to banks to initiate the insolvency resolution process under IBC. However RBI is busy in other activities rather political and they even do not care to appear in the Court Cases where they are arrayed as a party and as such the time consumed by them for initiating anything frustrates the every purpose.

Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act has been amended to make it more effective, however due to non availability of the Presiding Officers in the Tribunals, Delay Caused by the District Magistrates, Tahsildars taking possession, Vested interests has rendered it otiose and the proceedings once stayed are not decided for years together. Recovery of Debts Due and Bankruptcy Act, 2003 has rendered only a substitute to civil suits.

Enabled by the above steps, as per RBI data on global operations (provisional data for the financial year ending March 2019), gross NPAs of PSBs have declined from the peak of Rs. 8,95,601 crore in March 2018 to Rs. 8,06,412

crore in March 2019 (provisional data). PSBs have recovered Rs. 3,59,496 crore

over the last four financial years, including record recovery of Rs. 1,23,156 crore

The Government of India, as a step to streamline the system, appointed committees like The Tiwari Committee, the Committee on Financial Systems headed by Shri. M. Narasimham, former Governor of Reserve Bank of India, and High Level Committee headed by V.S. Hegde. These Committees had recommended the setting up of special tribunals for speedy realization of dues of the credit institutions. Though they had an solemn idea to carve out the Tribunals, but the recent Rules framed gave preference to Retired District Judges and High Court Judges. Though the Author is not commenting on the efficiency of the Retired Judges who gain better experience, but the working got affected for various reasons. Now the Govt. has added to the worse by just excluding the Young Generation from presiding these Tribunals by amending the Laws making it compulsory for a person to be a Presiding Officer to be an District Judge, thus paving roads for all retired Judicial Officers only, who are pensioners and are not answerable. Though all fingers are not alive, some of them only join for spending their time as their children are established and are not

staying with them. This has been dealt with by the Hon’ble Apex Court in the case of Rojers Mathews.

NPA is poorly managed, the vision to identify the N.P.A. is a must. The banks will have to take steps to find out the viability. To just quote an example, an individual working in a very good Multinational having a 6 figure salary has big dreams and goes for a big flat and pays EMI in 5 figures, however looses a job. The delinquent may get a job, however may be after 6 months, but by that time his account is N.P.A. and though he is able to pay the future installments with proportionate amount of the default, his request is negativated and he looses not only the house, but all his emotions attached thereto and all his investment made in the said house to make it habitable. The same is the case with the Industries, one cannot claim miracles, that the Industry starts production within a specified time and also is in a position to market all it’s goods. Everything is time consuming and the banks have to give a serious thought to it and rather than funding and declaring it N.P.A. causing not only loss to them, but also the Industrialist and giving undue benefit to the already Rich does not serve the purpose. This also affects the employment.

The incorrect reporting of the matters by the Financial Institutions to C.I.B.I.L more particularly which are the outcome of liberal issuance of Credit Cards. The disputes relating to Credit Cards is common, as what is promised is never offered. There should be curb on the Banks and Financial Institutions for reporting trivial matters to C.I.B.I.L.

Likewise C.I.B.I.L is required to be strengthened. A Borrower who had defaulted his accounts with many banks is successful in getting loan from Co- operatives Banks and Financial Institutions, because they are more liberal. These Banks and F.I.s even do not see the repayment capacity of the Borrower and merely grant loan if the security offered is sufficient or manageable.

Rate of interest is on the declining trend. It is submitted that there is transparency in the loans granted by the Nationalised Banks and the floating rate of interest is truly floating, however a borrower(s) who avails loan from a financial Institution or a Private Bank is the most sufferer as there is no maximum limit for levy of interest which varies from person to person. Penal interest is levied and compounded. The rate of the loan for the new borrower is different and for the continuing borrower under the same head is different. Rate of interests are increased exorbitantly and one recollects the old days of Jamindar’s who were less cruel than these banks. Though all Private Banks and Financial Institutions are not alike but majority of them are worse than money lenders.

The provisions of Arbitration Act are misused by these Pvt. Banks and Financial Institutions. Though they have branches all around, the Arbitration intentionally is scheduled at places like Mumbai, Kolkatta, Chhennai Delhi and Ahmedabad which are being Arbitration hubs where an individual is appointed who acts as an agent of the Financial Institution and it is who prepared the claim, sends, notices, prepare reply if required and in majority of the cases, passes an exparte award wherein interest of 18% to 24% is awarded already on the compounded dues which are in contravention of the Apex Court Guidelines in the case of Central Bank

of India vs. Ravindra. These Financial Institutions misuse the amendments in the Negotiable Instruments Act and present the cheques/ECS from various places at a distance of 500 to 1000 km. and harass the borrower(s) by all means. The Judgment of Swastik Gases vs. UOI on the place of Arbitration is misused as the banks and financial institutions enjoy a dominant position at the time of grant of loan and infact the documents are executed by coercion and a poor borrower has no option but to affix it’s signatures on the places where directed, which is apparent from the documents executed.

And last but not the least, the Banks to get rid of their N.P.A. have come up with a novel Idea of carving Securitisation Companies, who purchase the assets at a throw away price from the Bankers and then reap profit. Restrictions are required to placed on the Banks who dispose off the secured assets to Securitisation Companies, so that the borrower(s) get an opportunity to rehabilitate and restructure. Conditions should be imposed on the Securitisation Companies that they would firstly make attempts for restructuring and rehabilitation and they shall not dispose off the properties at 30% less than the Ready REckoner Value or Market value which is less and shall not purchase the same at a value lesser than 40%.

Although the Government has taken several initiatives for creating an effective NPA management regime, but the success story is not very encouraging. Further, there is a dire need for the banks to be more realistic while assigning a price to the NPA which are put on block. It is time for the banks to face the reality and `take the bull by its horns’ by exiting from un-productive loans by quickly selling the distressed assets to ARCs at the competitive prices/ possession and sale under SARFAESI, even if that tantamount to increased losses in the short term. At least the monies locked up in such un-productive assets will be released which could be utilized for more effective usage in the medium and long term. With robust systems in place, the growing NPAs can be managed effectively which would help in un- locking of good money blocked into un-productive assets and give a much needed boost to the sagging economy in general and the banking sector in particular.

N.P.A. management is nothing but Investing Good Money to recover bad money.

M.ANILKUMAR ADVOCATE NAGPUR anilm4@gmail.com

ACTS REQUIRING AMENDMENT

INDUSTRIAL DISPUTES ACT, 1947

25K Notwithstanding anything contained in this Act or anything contained in any Law pertaining to welfare and service conditions of Workman whether regular or contractual, on filing of any proceedings before the Court, if the Management comes up with a plea of No confidence, the workman shall not be entitled to reinstatement and shall be only entitled to compensation equivalent to the last drawn salary computed as under :

Upto 5 Years

..

1 Month

 

salary for every completed year

Above 5 years

..

As above and 15 days

 

 

Salary for every completed

 

 

year thereafter

Provided that the employer deposits the aforesaid amount with all dues payable to the workmen on that day i.e. PPF, leave encashment, Gratuity etc. duly computed with interest at the rate of 15% per annum from the date of dismissal/suspension alongwith the submissions/application for the said purpose, which shall be disposed off by the concerned Tribunal/Court within 15 days thereafter.

The order of no-confidence against the workman shall not be challenged in any appeal or proceedings once the amount is deposited and this Employer shall stand discharged off his liability to reinstate the worker