2013 (10) TMI 958

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant: Paritosh Gupta, Advocate For the Respondent: Shri K.J. Kinariwalla, A.R. JUDGEMENT Per: Mr. M.V. Ravindaran; When this stay petition was called out, we find that the issue involved in the appeal lies in a narrow compass hence, after allowing the application for the waiver of pre-deposit of the amounts involved, we take up the appeal itself for disposal. 2. Heard both sides an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a Proprietor of M/s. Bombay Garrage (Rajkot) Pvt. Limited. In our view, Private Limited Company can never have a proprietor. To ensure that appellant herein is not a proprietor, we perused the agreement enclosed with the appeal memoranda, entered by M/s. BPCL with M/s. Bombay Garage (Rajkot) Pvt. Limited, in the entire agreement the appellant is shown as Director of M/s. Bombay Garage (Rajkot) Pvt....