2013 (10) TMI 958

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..... 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 and perused the record. 3. Filtering out th .....

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..... . 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. Limited. Reading of the said agreement indicat .....

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