2013 (7) TMI 45

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....Singh, Consultant For the Respondent : Shri K Sivakumar, AR. Per: M V Ravindaran: When this application for condonation of delay is taken up for disposal, we find that the delay is only for four days and has been properly explained in the application for condonation of delay. We also find that the deponent is Deputy Finance Controller of the Gujarat Maritime Board has also filed an affida....

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....ount is based upon the tonnage of the cargo handled at a particular Port. He would then, draw our attention to the definition of the Intellectual Property Rights and submit that the said definition would, by any stretch of imagination will not cover the Water Front Royalty charged by the State Government of Gujarat. 4. Learned departmental representative would reiterate the findings of the lowe....