BIREN VAISHNAV
Dhanesh Bhadarmal Jain – Appellant
Versus
Registrar of Firm – Respondent
JUDGMENT :
BIREN VAISHNAV, J.
1. Rule returnable forthwith. Learned Assistant Government Pleader as well as learned advocate waives service of notice of Rule for and on behalf of the respective respondents.
2. Heard Mr. Percy Kavina, learned Senior Counsel assisted by Mr. Vishal J. Dave, learned advocate for the petitioners and Mr. Shalin Mehta, learned Senior Counsel assisted by Mr. Paritosh Gupta, learned advocate for the respondents.
3. This petition is taken up for hearing in light of the request made by the Division Bench vide order dated 01.12.2022 in Letters Patent Appeal No. 1472 of 2022.
4. The petition challenges the order dated 05.09.2022 passed by the Registrar of Firms, Ahmedabad by which the Registrar has passed an order declaring the partnership firm that is M/s. Samkit Infracon of the petitioners as dissolved and further the status of the firm as “dissolved” has been recorded in the Registrar of Firms in Form “G.”
5. The facts in brief are as under:
CIT vs. Seth Govindram Sugar Mills Ltd. (1965) 57 ITR 510
Commissioner of Income Tax, Nagpur vs. Seth Govind Ram Sugar Mills
Durga Prasad Sarawagi and Others vs. The Registrar of Firms
Mohd. Laiquiddin and Another vs. Kamala Devi Misra (Dead by LRs.) and Others
Prabhakara Adiga vs. Gowri and Others
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