Professional Documents
Culture Documents
JUDGMENT
Sd/-
and
HONOURABLE MR.JUSTICE G.R.UDHWANI
Sd/-
================================================================
================================================================
Appearance:
MR BD KARIA with MR DARSHAN PATEL for MR RK PATEL, ADVOCATE for
the Appellant(s) No. 1
MRS MAUNA M BHATT, ADVOCATE for the Opponent(s) No. 1
================================================================
#%&'(
Date : 14/07/2016
Page of
HC-NIC
Page 1 of 6
O/TAXAP/1182/2007
JUDGMENT
ORAL JUDGMENT
(PER : HONOURABLE MR.JUSTICE KS JHAVERI)
23
!"#$
%
%
&&
'
%
&
&
(
)*
%
"23
7
Page of
HC-NIC
Page 2 of 6
O/TAXAP/1182/2007
JUDGMENT
8
.
6
0 9
$$*:%%7'3
%
Page of
HC-NIC
Page 3 of 6
O/TAXAP/1182/2007
JUDGMENT
7
(
&&
(
,
Page of
HC-NIC
Page 4 of 6
O/TAXAP/1182/2007
JUDGMENT
.
,
(
/
,&
.
01
2
3
2
.
4
&
&
#
& (
50
.
(
%
(
& (
50
.
.
/
62
7.
%
&
8
""
9
""
62
(
.
62
9&
%
%
2
&
%
:
2&
%
& &
(
&&
%
%
%
3
& &
;
%
&
%
(
%
%
2&
& &
(
;
0
(
&&
&
&
&
3
(
&
&&
(
;
(
(
&
2
.&&
&
3
2
.&&
;
'
&&
*
-
.
Page of
HC-NIC
Page 5 of 6
O/TAXAP/1182/2007
JUDGMENT
Sd/(K.S.JHAVERI, J.)
Sd/(G.R.UDHWANI, J.)
*malek
Page of
HC-NIC
Page 6 of 6