Appearance vs Heard Mr. M. R. Bhatt Learned ...

(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) 1.0 Heard Mr. M. R. Bhatt learned senior counsel for the appellant and Mr. S. N. Soparkar, learned senior counsel, assisted by Mr. Monaal J. Davawala, learned counsel for the respondent.

2.0 Admit.

3.0 We formulate the following substantial question of law.

"Whether the Appellate Tribunal is right in law and on facts in directing the department to allow registration u/s. 12A as well as the benefit of exemption u/s.11 of the act?"

[V.

M. SAHAI, J.] [N.

V. ANJARIA, J.] Amit Top