(1.) HEARD learned advocate Mr. RF Totla with learned advocate Mr. N. C. Thakkar on behalf of appellant and learned advocate Mr. KV Shelat appearing for respondents. In this group of appeals, Vipinchandra Pranlal Shah join as a party respondent no. 4 as observer by order dated 26/11/2008 and learned advocate Mr. Mehul S. Shah appearing for respondent no. 4 observer during pendency of present proceeding.
(2.) THE observer has filed his affidavit before this Court in FA 4677/2008 to FA no. 4681/2008 dated 16/12/2008. Shri Vipinchandra Pranlal Shah, aged 65 years, Income Tax Practitioner makes this affidavit. According to him, he has been join as party respondent no. 4 in present proceeding and as per order of District Court, Nadiad present respondents are appointed as interim receivers and on inquiry, it appears that they were served with receivership letter (Receiver Patra) on 4/8/2008.
(3.) ACCORDING to observer, he was not informed by District Court, Nadiad in writing that he was appointed as observer as per interim order dated 30/6/2008. However, according to him, he know both appellants and respondents as he had an occasion for years to represent them before Income Tax Department for filing returns. His name was suggested as Arbitrator before Trial Court, Nadiad, but he had shown his inability for acting as an Arbitrator, due to age and health.