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Calcutta High Court

The State Of West Bengal And Ors vs Pepsico India Holdings Private Limited on 11 June, 2024

Author: Debangsu Basak

Bench: Debangsu Basak

O 1-12

                        ORDER SHEET
                IN THE HIGH COURT AT CALCUTTA
                 CIVIL APPELLATE JURISDICTION
                         ORIGINAL SIDE

             IA GA 2 of 2013 (Old GA 2741 of 2013) with
                          APO 106 of 2018
              THE STATE OF WEST BENGAL AND ORS.
                               Versus
            PEPSICO INDIA HOLDINGS PRIVATE LIMITED

             IA GA 2 of 2013 (Old GA 2744 of 2013) with
                          APO 107 of 2018
 JOINT COMMISSIONER, COMMERCIAL TAX, GROUP I, BARRACKPUR AND
                                ORS.
                               Versus
                CENTURY EXTRUSIONS LTD & ANR.

             IA GA 2 of 2013 (Old GA 2750 of 2013) with
                          APO 108 of 2018
              THE STATE OF WEST BENGAL AND ANR.
                               Versus
                        SIEMENS LTD & ANR.

             IA GA 2 of 2013 (Old GA 2736 of 2013) with
                          APO 113 of 2018
              THE STATE OF WEST BENGAL AND ANR.
                               Versus
                  IMPEX FERROTECH LTD & ANR.

             IA GA 2 of 2013 (Old GA 2734 of 2013) with
                          APO 114 of 2018
              THE STATE OF WEST BENGAL AND ANR.
                               Versus
          IMPEX METAL AND FERRO ALLOYS LTD AND ANR

             IA GA 2 of 2013 (Old GA 2729 of 2013) with
                          APO 116 of 2018
              THE STATE OF WEST BENGAL AND ORS.
                               Versus
                  RANBAXY LABORATORIES LTD
             IA GA 2 of 2013 (Old GA 2727 of 2013) with
                         APO 117 of 2018
             THE STATE OF WEST BENGAL AND ORS.
                              Versus
                 DUTCH TECH TOOLS PVT. LTD

            IA GA 2 of 2013 (Old GA 2713 of 2013) with
                         APO 122 of 2018
               STATE OF WEST BENGAL AND ORS.
                              Versus
                       NOKIA INDIA PVT LTD

              IA GA 2 of 2013 (Old GA 2719 of 2013)
             GA 3 OF 2017 (Old GA 3163 of 2017) with
                         APO 123 of 2018
             THE STATE OF WEST BENGAL AND ORS.
                             Versus
                           MARICO LTD

            IA GA 2 of 2013 (Old GA 2720 of 2013) with
                         APO 125 of 2018
             THE STATE OF WEST BENGAL AND ANR.
                              Versus
        GLAXO SMITHKLINE CONSUMER HEALTHCARE LTD

            IA GA 2 of 2013 (Old GA 2723 of 2013) with
                         APO 126 of 2018
             THE STATE OF WEST BENGAL AND ORS.
                              Versus
               ROHIT FERROTECH LIMITED & ANR.

            IA GA 1 of 2013 (Old GA 2187 of 2013) with
                         APO 128 of 2018
             THE STATE OF WEST BENGAL AND ORS.
                              Versus
              GODREJ CONSUMER PRODUCTS LTD


 BEFORE:
The Hon'ble JUSTICE DEBANGSU BASAK
         AND
 The Hon'ble JUSTICE MD. SHABBAR RASHIDI
 Date : 11th June, 2024.

                                                             Appearance :
                                               Mr. Kishore Datta, Ld. A.G.,
                                                                  Mr. A. Ray, Ld. G.P,
                                                             Mr. T.M. Siddiqui, Adv.
                                                          Mr. Debasish Ghosh, Adv.
                                                       Mr. Tanoy Chakraborty, Adv.
                                                            Mr. Saptak Sanyal, Adv.
                                                                 ...for the appellants

                                                           Mr. Avra Mazumder, Adv.
                                                          Mr. Suman Bhowmik, Adv.
                                                                Ms. Alisha Das, Adv.
                                                               Mr. Samrat Das, Adv.
                                                                 Ms.Elina Dey, Adv.
                                                  Mr. Sourendra Nath Banerjee, Adv.
                                           ...for the Respondents in APO 106 of 2018
                                                               and APO 126 of 2018

                                                            Mr. Prantik Garai, Adv.
                                                              Mr. Ayan Dutta, Adv.
                                                            Mr. Kumarjit Das, Adv.
                                           ...for the respondents in APO 128 of 2018
                                                                                  .

The Court: The appeals have been specially assigned to this Bench. Learned Advocate-General appearing for the appellants submits that, other writ petitioners are required to be added as party respondents in the appeals. He seeks leave to such effect.

Some of the writ petitioners are represented.

It would be appropriate to allow the appellants to add the writ petitioners as party respondents in the proceedings.

Learned advocate-on-record of the appellants is granted liberty to add such writ petitioners as respondents in WP.TT 6 of 2023 (The State of West Bengal & Ors. Vs. Samsung India Electronics Pvt. Ltd.) in view of the submission at the bar that, such appeal be treated as a lead matter.

Appellants will prepare an informal paper book incorporating all the papers used before the learned Tribunal in respect of WP.TT 6 of 2023 and file the same on or before June 26, 2024. Learned advocate-on-record of the appellants is requested to circulate such informal paper book in soft copy version amongst the learned advocates appearing for the writ petitioners.

It is clarified that any writ petitioners seeking a copy of the informal paper book may write to the learned advocate-on-record of the appellants for the same.

Writ petitioners are at liberty to disclose such documents as they deem appropriate for the purpose of hearing of the appeals. Such disclosure be made on or before July 3, 2024 with advance copy thereof to the learned advocate- on-record for the appellants.

Learned Advocate-General submits that, papers used before the learned Single Judge are also relevant and should be allowed to be incorporated in the informal paper book. Such prayer being reasonable is allowed.

Affidavit of service filed in Court be taken on record. List the appeals on July 4, 2024.

(DEBANGSU BASAK, J.) (MD. SHABBAR RASHIDI, J.) TR/