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Delhi High Court - Orders

Greenlam Industries Limited vs Govt. Of N.C.T. Of Delhi Through The ... on 23 April, 2026

Author: Purushaindra Kumar Kaurav

Bench: Purushaindra Kumar Kaurav

                          $~105
                          *         IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +         W.P.(C) 5439/2026
                                    GREENLAM INDUSTRIES LIMITED                                                     .....Petitioner
                                                                  Through:            Mr. Divij Kumar,   Mr. Yogesh
                                                                                      Khanduja   and   Ms.   Saumya,
                                                                                      Advocates.

                                                                  versus

                                    GOVT. OF N.C.T. OF DELHI THROUGH THE OFFICE OF
                                    COLLECTOR OF STAMPS                   .....Respondents

                                                                  Through:            Mr. Dhananjaya Mishra and Mr.
                                                                                      Navneet Dogra, Advocates.

                          CORAM:
                          HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
                                            ORDER

% 23.04.2026 CM APPL. 26608/2026 (EXEMPTION)

1. Exemptions allowed, subject to all just exceptions.

2. Application stands disposed of.

W.P.(C) 5439/2026 and CM APPL. 26607/2026

3. Learned counsel for the petitioner seeks liberty to challenge the Circular date 29.07.2026 whereby, the Collector of Stamp, Government of NCT of Delhi has prescribed the rate of Stamp Duty to be paid by the Companies having their registered office in Delhi. According to him, the impugned letter/ circulars are ultra vires to the provisions of the Indian Stamp Act, 1899 and the Article 239AA of the Constitution of India.

This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/04/2026 at 21:40:55

4. The petitioner refers to W.P(C) 4089/2026, W.P(C) 4241/2026 and W.P(C) 3371/2026, and submits that under almost similar circumstances, this Court has permitted the petitioners therein, to challenge the Circular dated 29.07.2026.

5. Learned counsel for the petitioner further submits that additionally there are various other grounds on which the impugned action is unsustainable. The liberty so prayed is granted.

6. The petitioner is permitted to challenge the constitutional validity of the Circular dated 29.07.2026.

7. The oral prayer to amend the writ petition stands accepted. Let the petitioner to place on record the amended writ petition by Monday i.e. 27.04.2026.

8. In view of the aforesaid fact, the matter will have to be listed before the appropriate Bench. Accordingly, let the Registry to do the needful, and list on 27.04.2026 before the appropriate Bench subject to approval by Hon'ble the Chief Justice.

PURUSHAINDRA KUMAR KAURAV, J APRIL 23, 2026 aks This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/04/2026 at 21:40:55