2022 (5) TMI 187

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.... No. 1, 2, 3, 4. Mr. Utkarsh Sharma, AGP for the Respondent(s) No. 1, 2. ORAL ORDER Per : Honourable Mr. Justice J.B. Pardiwala 1. We have heard Mr. Digant M. Popat, the learned counsel appearing for the writ applicants and Mr. Utkarsh Sharma, the learned AGP appearing for the respondents. 2. Mr. Dharmesh Goyani, Deputy Commissioner, Range-2, Ahmedabad, and Ms. Parvati Sharma, State....

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.... the four companies. 4. We take notice of the fact that M/s M.M. Traders and M/s. Standard Textiles are proprietary firms whereas, M/s. Gaurang Traders and M/s. M.S. Cotton Co. are partnership firms. Prima facie, having regard to the materials on record, it appears to be a case of fraud. We are informed that criminal prosecution has also been instituted. Sunil Shah might have indulged in the ac....

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....the two partnership firms. 5. Section 44 of the Act provides for a special mode of recovery. Section 44 starts with a non-obstante clause. Sub section (a) to section 44 is more in the nature of a garnishee provision. Sub section (a) provides that any person from whom any amount of money is due or may become due to a dealer then such money can be appropriated towards the discharge of the liabili....

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....be a dealer registered under the Act, 2003 yet, having regard to the fraud alleged to have been committed, he can be brought within the ambit of the definition of the term "dealer". For the time being let us proceed on the footing that Sunil Sharma was a dealer within the Act, 2003 still the question that remains to be answered is in what manner his family members who are none else than his wife, ....