(2.)All these matters can be dealt with under a common judgment since the issue involved is one and the same.
(3.)The appellant-Company was incorporated as a public limited company on 23/3/1992 in the name of "bloom Decoratives Limited". Subsequently, its name was changed as "bloom Dekor Limited". The registered office was formerly located at I/f, Dhanlaxmi Chambers, Ashram Road, Ahmedabad. It was shifted to No. 8, National Highway, Oran, District Sabarkantha, North Gujarat with-effect from 10/11/1993. However, it continues to have its corporate office in Ahmedabad.