Rajasthan High Court - Jodhpur
M/S Bayer Crop Science Limited vs State Of Rajasthan on 30 September, 2022
Author: Vinit Kumar Mathur
Bench: Vinit Kumar Mathur
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
S.B. Civil Writ Petition No. 14727/2022
M/s Bayer Crop Science Limited, Khasra No. - 240-242, Village-
Laxmanpura, Teh - Vallabhnagar, Distt - Udaipur - 313602
Having Its Registered Office At Bayer House, Central Avenue,
Hiranandani Estate, Thane (West) - 400607 Maharashtra
Through Its Authorized Signatory Mr. Gandharv Singh Chauhan.
----Petitioner
Versus
1. State Of Rajasthan, Through Its Principal Secretary,
Department Of Finance, Secretariat, Jaipur.
2. Deputy Inspector General, (Registration And Stamps) -
Anti Evasion, Jaipur - Special Circle, Vitt Bhawan, Jaipur,
Rajasthan.
3. Deputy Inspector General, (Registration And Stamps),
Udaipur - Circle, Udaipur, Panjiyan Bhawan, First Floor,
Hajareshwar Colony, Bhatt Ji Ki Bari, Udaipur - 313001.
4. Sub Registrar (Tehsildar), Vallabhnagar, District Udaipur.
----Respondents
For Petitioner(s) : Mr. Pallav Sishodia, Sr. Advocate
through VC assisted by Mr. Sunil
Nath, Mr. Akash Shrivastava & Ms.
Palak Saxena
HON'BLE MR. JUSTICE VINIT KUMAR MATHUR
Order 30/09/2022 Heard learned Senior Counsel for the petitioner through video conference.
Learned counsel submits that in pursuance of Section 232 of the Companies Act, 2013, Monsanto India Ltd. amalgamated with the present petitioner-Company, namely, M/s Bayer Crop Science Limited. The amalgamated Company with the petitioner-Company (Downloaded on 30/09/2022 at 09:26:09 PM) (2 of 2) [CW-14727/2022] thereafter made an application for mutation of certain piece of land held by Monsanto India Ltd. located at Udaipur. Learned Senior Counsel submits that the land which is sought to be mutated in the name of the petitioner is situated at Udaipur and is having the valuation of Rs.14,18,430/-. He submits that on this land, the stamp duty of Rs.60 crores is sought to be imposed vide order dated 21.06.2022 (Annex.13).
Learned Senior Counsel further submits that the process of amalgamation has not taken place within the jurisdiction of the State of Rajasthan, therefore, the computation made vide order dated 21.06.2022 is incorrect in light of the Division Bench judgment passed by this Court on 29.07.2022 in D.B. Special Appeal (Writ) No.1063/2019 "Himachal Futuristic Communications Limited Vs. State of Rajasthan & Ors. He submits that in pursuance of the order passed on 21.06.2022, the recovery notice has been issued on 13.04.2022 and the property is also sought to be attached vide order dated 09.09.2022.
Matter requires consideration.
Issue notice, returnable on 02.11.2022. Issue notice of stay application also.
Meanwhile and till the next date of hearing, effect and operation of the order dated 21.06.2022 (Annex.13), demand notice dated 13.07.2022 (Annex.14), communication dated 09.09.2022 (Annex.15) & warrant dated 22.09.2022 (Annex.17) shall remain stayed.
(VINIT KUMAR MATHUR),J 39-/Vivek/-
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