2013 (10) TMI 958

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..... prietor 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. Lim .....

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..... Mr. M.V. Ravindran AND Mr. H.K. Thakur, JJ. For the Appellant: 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, w .....

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..... e show cause notice has been issued to the appellant herein as 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 ap .....

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