Bombay High Court
Mig (Bandra) Realtors And Builders ... vs The Honble Controlling Revenue ... on 24 April, 2023
Author: Neela Gokhale
Bench: G.S. Patel, Neela Gokhale
9-OSWPL-35036-2022+.DOC
Shephali
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION (L) NO. 35036 OF 2022
Saurer Textile Solutions Pvt Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 532 OF 2022
Tata Autocomp Systems Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION (L) NO. 487 OF 2022
Indexone Infracon Pvt Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION (L) NO. 504 OF 2022
West India Continental Oil Fats Pvt Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
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WRIT PETITION NO. 781 OF 2018
Pratapbhai K Kanabar & Ors ...Petitioners
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 986 OF 2019
Kona Seema CHSL & Ors ...Petitioners
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 1163 OF 2022
Indexone International Pvt Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 532 OF 2022
Tata Autocomp Systems Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 813 OF 2018
Aum GM Heights ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
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WITH
WRIT PETITION (L) NO. 2342 OF 2023
JSK Industries Pvt Ltd ...Petitioner
Versus
State of Maharashtra ...Respondent
WITH
WRIT PETITION NO. 679 OF 2018
GM Developers ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 1157 OF 2022
WITH
INTERIM APPLICATION (L) NO. 15764 OF 2022
IN
WRIT PETITION NO. 1157 OF 2022
KRYFS Power Components Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 1132 OF 2022
Responsive Industries Ltd ...Petitioner
Versus
The State of Maharashtra through Department of ...Respondents
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Registration and Stamps & Ors
WITH
WRIT PETITION (L) NO. 3347 OF 2023
POSCO Maharashtra Steel Pvt Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 1290 OF 2023
Sandhya Organic Chemical Pvt Ltd ...Petitioner
Versus
The State of Maharashtra ...Respondent
WITH
WRIT PETITION NO. 1013 OF 2023
Novateur Electrical and Digital Systems India Pvt ...Petitioner
Ltd
Versus
The State of Maharashtra ...Respondent
WITH
WRIT PETITION NO. 1996 OF 2018
Jayesh Kantilal Shah & Ors ...Petitioners
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION (L) NO. 7193 OF 2023
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Asian Solvochem Pvt Ltd ...Petitioner
Versus
The State of Maharashtra ...Respondent
WITH
WRIT PETITION (L) NO. 7239 OF 2023
Crescent Organics Pvt Ltd ...Petitioner
Versus
The State of Maharashtra ...Respondent
WITH
WRIT PETITION NO. 1090 OF 2023
Ramniklal S Gosalia & Co ...Petitioner
Versus
The State of Maharashtra through Department ...Respondents
Registration and Stamps
WITH
WRIT PETITION (L) NO. 7781 OF 2023
Whirlpool of India Ltd ...Petitioner
Versus
The State of Maharashtra ...Respondent
WITH
WRIT PETITION NO. 4218 OF 2022
Cambro Nilkamal Pvt Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
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WITH
WRIT PETITION NO. 3364 OF 2022
Nilkamal Ltd ...Petitioner
Versus
The State of Maharashtra through the ...Respondents
Department of Registration and Stamps & Ors
WITH
WRIT PETITION NO. 3375 OF 2022
Nilkamal Storage Systems Pvt Ltd ...Petitioner
Versus
The State of Maharashtra ...Respondent
WITH
WRIT PETITION (L) NO. 9508 OF 2023
Carraro India Pvt Ltd ...Petitioner
Versus
The State of Maharashtra ...Respondent
WITH
WRIT PETITION NO. 3264 OF 2022
WITH
INTERIM APPLICATION (L) NO. 20064 OF 2022
IN
WRIT PETITION NO. 3264 OF 2022
Tata Motors Passenger Vehicles Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
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WITH
WRIT PETITION NO. 1819 OF 2022
WITH
INTERIM APPLICATION (L) NO. 20026 OF 2022
IN
WRIT PETITION NO. 1819 OF 2022
Tata Motors Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION (L) NO. 11152 OF 2022
Tata Hitachi Construction Machinery Co Pvt Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 4275 OF 2022
Jaguar Land Rover India Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 4266 OF 2022
Abhishri Packaging Pvt Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
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WITH
WRIT PETITION NO. 3884 OF 2021
Viraj Profiles Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 412 OF 2023
Golden Agri Resources India Pvt Ltd ...Petitioner
Versus
The State of Maharashtra through Department of ...Respondents
Registration and Stamps & Ors
WITH
WRIT PETITION NO. 514 OF 2023
CEAT Ltd ...Petitioner
Versus
The State of Maharashtra through Department of ...Respondents
Registration and Stamps & Ors
WITH
WRIT PETITION NO. 2487 OF 2022
Jiwarajka Textiles Industries ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 525 OF 2023
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Unify Texturisers Pvt Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 2001 OF 2019
Jain Farm Fresh Foods Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 422 OF 2023
Jain Irrigation Systems Ltd ...Petitioner
Versus
The State of Maharashtra ...Respondent
WITH
WRIT PETITION (L) NO. 17566 OF 2022
Sumitomo Chemicals India Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 2858 OF 2022
Mangalam Organics Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
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WRIT PETITION (L) NO. 18022 OF 2022
Filatex India Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 2521 OF 2018
MIG (Bandra) Realtors and Builders Pvt Ltd ...Petitioner
Versus
The Hon'ble Controlling Revenue authority and ...Respondents
Inspector General of Registration and Controller
of Stamps Pune & Ors
WITH
WRIT PETITION NO. 2566 OF 2019
Vasuprada Developers Pvt Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 560 OF 2023
UPL Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 4886 OF 2022
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Prateek Vinod Jatia ...Petitioner
Versus
Bureau of Immigration Ministry of Home Affairs ...Respondents
& Ors
WITH
WRIT PETITION (L) NO. 22235 OF 2022
Perfect Filaments Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION (L) NO. 23214 OF 2022
Stovec Industries Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 2891 OF 2017
Shailesh Muni & Anr ...Petitioners
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION (L) NO. 23846 OF 2022
Morepen Laboratories Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
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WRIT PETITION (L) NO. 23927 OF 2022
Haier Appliances India Pvt Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION (L) NO. 24973 OF 2022
Genus Power Infrastructure Ltd ...Petitioner
Versus
The State of Maharashtra through the ...Respondents
Department of Registration and Stamps & Ors
WITH
WRIT PETITION NO. 64 OF 2023
Sanathan Textiles Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 3578 OF 2018
Silvex Developers Pvt Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION (L) NO. 26947 OF 2022
Century Enka Ltd ...Petitioner
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Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 119 OF 2023
Ultratech Cement Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 124 OF 2023
GSP Corp Science Pvt Ltd ...Petitioner
Versus
The State of Maharashtra through the ...Respondents
Department of Registration and Stamps & Ors
WITH
WRIT PETITION NO. 3433 OF 2019
MIG Cooperative Housing Society Group-II Ltd ...Petitioners
& Anr
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION (L) NO. 30601 OF 2022
Fiat India Automobiles Pvt Ltd ...Petitioner
Versus
The State of Maharashtra through the ...Respondents
Department of Registration and Stamps & Ors
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WITH
WRIT PETITION NO. 4045 OF 2022
Parakh Foods and Oils Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 3513 OF 2018
Virendra Hasmukhbhai Bhagat & Ors ...Petitioners
Versus
The State of Maharashtra Ministry of Revenue ...Respondents
and Forest & Ors
WITH
WRIT PETITION NO. 50 OF 2023
Indorama Yarns Pvt Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION (L) NO. 31098 OF 2022
Indo Rama Synthetics (India) Ltd ...Petitioner
Versus
The State of Maharashtra through the ...Respondents
Department of Registration and Stamps & Ors
WITH
WRIT PETITION NO. 145 OF 2022
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Aarti Drugs Ltd ...Petitioner
Versus
The State of Maharashtra through Principal ...Respondents
Secretary Government of Maharashtra & Ors
WITH
WRIT PETITION NO. 4847 OF 2022
Tarz Distribution India Pvt Ltd ...Petitioner
Versus
The State of Maharashtra ...Respondent
WITH
WRIT PETITION NO. 420 OF 2023
Canpack India Pvt Ltd ...Petitioner
Versus
The State of Maharashtra ...Respondent
WITH
WRIT PETITION NO. 4490 OF 2022
Arch Pharmalabs Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 4401 OF 2022
WITH
INTERIM APPLICATION NO. 1540 OF 2023
IN
WRIT PETITION NO. 4401 OF 2022
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Prateek Vinod Jatia ...Petitioner
Versus
Bureau of Immigration & Ors ...Respondents
WITH
WRIT PETITION NO. 4824 OF 2022
Environ Speciality Chemicals Pvt Ltd ...Petitioner
Versus
The State of Maharashtra notice to be served ...Respondents
through Principal Secretary & Ors
WITH
WRIT PETITION (L) NO. 35848 OF 2022
Rieter India Pvt Ltd ...Petitioner
Versus
The State of Maharashtra through the ...Respondents
Department of Registration and Stamps & Ors
WITH
WRIT PETITION NO. 463 OF 2023
Parakh Agro Industries Ltd ...Petitioner
Versus
The State of Maharashtra ...Respondent
WITH
WRIT PETITION NO. 90 OF 2023
Elica PB Whirlpool Kitchen Appliances Pvt Ltd ...Petitioner
Versus
The State of Maharashtra ...Respondent
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WITH
WRIT PETITION NO. 122 OF 2023
Aarti Industries Ltd ...Petitioner
Versus
The State of Maharashtra ...Respondent
WITH
WRIT PETITION NO. 127 OF 2023
Aarti Pharmalabs Ltd ...Petitioner
Versus
The State of Maharashtra ...Respondent
Mr Navroz Seervai, Senior Advocate, with Yash Momaya, Nishit
Dhruva, Niyati Merchant, Yash Dhruva & Harsh Sheth, i/b
MDP & Partners, for the Petitioner in WPL/35036/2022,
WP/560/2023, WPL/17566/2022, WP/514/2023,
WP/3264/2022, WPL/11152/2022, WP/4275/2022,
WP/1819/2022, WP/532/2022, WP/119/2023,
WPL/26947/2022 & WPL/30601/2022.
Dr Milind Sathe, Senior Advocate, with Bhushan Deshmukh,
Nishit Dhruva, Niyati Merchant, Yash Dhruva & Harsh Sheth,
i/b MDP & Partners, for the Petitioner in WP/420/2023.
Mr Nishit Dhruva, with Niyati Merchant, Yash Dhruva & Harsh
Sheth, i/b MDP & Partners, for the Petitioner in
WPL/504/2022, WPL/487/2021, WP/1157/2022,
WP/1163/2022, WP/4218/2022, WP/1132/2022,
WP/3375/2022, WP/3364/2022, WP/2487/2022,
WP/412/2023, WP/4266/2022, WP/385/2023,
WPL/18022/2022, WP/422/2023, WP/525/2023,
WP/64/2023, WPL/23846/2022, WPL/22235/2022,
WP/124/2023, WPL/24973/2022, WPL/23214/2022,
WPL/35848/2022, WPL/3347/2023, WP/1290/2023,,
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WPL/31098/2022, WP/4045/2022 , WP/50/2023, &
WP/463/2023.
Mr Ashish Rao, with Nishit Dhruva, Niyati Merchant, Yash Dhruva
& Harsh Sheth, i/b MDP & Partners, for the Petitioner in
WP/3884/2021.
Mr Sandeep Sajdeva, with Mukund Madekar, i/b Madekar & Co, for
the Petitioner in WPL/9508/2023 & 9960/2023.
Mr Prasannan Namboodiri, with Tejal Darekar, for the Petitioner, in
WP/4587/2022, WP/4490/2022, WP/4824/2022,
WP/122/2023, WP/127/2023.
Mr Anandaday Mishra, with Siddharth Kakka, i/b AM Legals, for
the Petitioners in WPL/2342/2023.
Ms Pooja Deshmukh, for the Petitioner in WPL/23927/2022.
Mr Anil R Mishra, for Petition in WP/2891/2017.
Mr SL Shah, i/b Shah Legal, for the Petitioner in WP/7469/2023,
WP/7193/2023 & WP/7239/2023.
Mr Nirman Sharma, i/b Kavita Shah, for the Petitioner in
WP/679/2018 & WP/813/2018.
Mr Sandeep C, with S Manjesh, for the Petitioner in
WPL/7781/2023.
Ms Pratibha R, i/b J Law Associates, for the Petitioners in
WP/986/2019, WP/2001/2019 & WP/2566/2019.
Mr Sanjeel Kadam, i/b Kadam & Co, for the Petitioner in
WP/3578/2018.
Ms Rujuta Patil, with Hasan M, i/b Negandhi Shah & Himayatullah,
for the Petitioner in WP/252/2018.
Mr Ashok Singh, for the Petitioner in WP/2858/2022.
Lizum Wangdi, with Anukul Seth & Abhijeet Swaroop, for the
Petitioner in WP/3657/2023.
Mr Amrut M Vernekar, Suraj S Ghogare, for the Petitioner in
WP/3433/2019.
Mr Santosh Mishra, i/b Kochhar & Co, for the Petitioner in
WP/145/2023.
Dr Birendra Saraf, Advocate General, with Jyoti Chavan, AGP,
for the Respondent-State in WP/3884/2021, WPL/11152/2022,
WP/2487/2022 WP/525/2023.
Dr Birendra Saraf, Advocate General,with Kedar Dighe, AGP,
for the Respondents Nos. 1 & 2-State in WP/532/2022,
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WPL/487/2022, WPL/504/2022, WP/3364/2022,
WP/3375/2022, WP/1819/2022, WP/4275/2022,
WP/3264/2022, WP/4266/2022, WP/385/2023,
WP/422/2023, WPL/18022/2022, WP/560/2023,
WPL/22235/2022, WPL/23214/2022. WPL/23846/2022,
WPL/23927/2022, WPL/24973/2022, WP/64/2023,
WPL/26947/2022, WP/119/2023, WP/124/2023,
WPL/3060/2022, WP/50/2023, WPL/35036/2022,
WP/145/2023, WP/4847/2022, WPL/31098/2022,
WP/420/2023, WP/4824/2022, WP/4401/2022,
WP/463/2023, WPL/35036/2022, WPL/35848/2022,
WP/9508/2023, WPL/16455/2022, WPL/16459/2022,
WPL/18022/2022, WPL/20761/2022 , WPL/28191/2022,
WPL/28193/2022, WPL/30601/2022, WPL/31087/2022,
WPL/31957/2022, WPL/32598/2022, WPL/33199/2022,
WPL/37972/2022 & WPL/17566/2022.
Dr Birendra Saraf, Advocate General, with Abhay Patki, Addl
GP, for the Respondent-State in WP/986/2019,
WPL/7193/2023, WP/2001/2019 & WP/2891/2017.
Dr Birendra Saraf, Advocate General, with Milind More, Addl
GP, for the Respondent-State in WPL/7239/2023,
WP/1090/2023, WP/412/2023 & WP/4045/2022.
Dr Birendra Saraf, Advocate General, with Smt PH Kantharia,
GP, for the Respondent-State in WP/1013/2023.
Dr Birendra Saraf, Advocate General, with MA Sayed, AGP, for
the Respondent-State in WP/1163/2022.
Dr Birendra Saraf, Advocate General, with LT Satelkar, AGP,
for the Respondent-State in WP/1157/2022 & WP/574/2023.
Dr Birendra Saraf, Advocate General,with Himanshu Takke,
AGP,in WP/1132/2022, WP/3578/2018, WP/4587/2022,
WP/4490/2022 & WP/27/2023.
Dr Birendra Saraf, Advocate General, with Manish Upadhye,
AGP, for the Respondent-State in WP/22/2023.
Dr Birendra Saraf, Advocate General,with Sukanta Karmakar,
AGP, for the Respondent-State in WP/2858/2022.
Dr Birendra Saraf, Advocate General,with Hemant Haryan,
AGP, for the Respondent-State in WP/3433/2019.
Dr Birendra Saraf, Advocate General,with SB Gore, AGP, for the
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Respondent-State in WP/2521/2018.
Mr SV Bharucha, with PS Patkar, for UoI- Commissioner of Customs.
Mr PS Patkar, for UoI- Commissioner of Customs.
Mr JB Mishra, with Maya Majumdar, for Respondent No. 3 in
WP/3884/2021.
Mr Sham Walve, with Satyaprakash Sharma, for Respondent No.3 in
WP/119/2023 & WP/129/2023.
Mr Karan Adik, for Respondent-Custom in WPL/35848/2022.
Mr Karan Adik, with Satyaprakash Sharma, for Respondent-Customs
in WPL/32892/2022.
Mrs Neeta V Masurkar, with Ruju Thakkar, for Respondents Nos. 3
& 5 in WP/412/2023, WP/385/2023, WP/422/2023,
WPL/17566/2022, WP/18022/2022, WPL/22235/2022,
WPL/23214/2022, WPL/23846/2022, WP/145/2023,
WPL/35848/2022, WP/2858/2022, WPL/23927/2022,
WPL/24973/2022, WP/50/2023, WP/145/2023,
WPL/31098/2022, WP/4587/2022, WP/420/2023,
WP/4490/2022, WP/4824/2022, WP/560/2023,
WPL/30601/2022, WP/4045/2022 & WPL/35036/2022 and
for Respondent No.3 in WPL/23927/2022 & WPL/24973/2022
and for Respondents Nos. 4 and 5 in WP/7521/2022,
WP/7508/2022, WP/10167/2022.
Mr Advait Sethna, with Ruju R Thakkar, for Respondent No. 4, in
WP/64/2023, WP/124/2023, WP/4045/2022, WP/23927/2022
& WPL/24973/2022, for Respondent No. 5 in
WPL/26947/2022, WPL/30601/2022, WP/50/2023,
WPL/31098/2022, WP/420/2023, WPL/35036/2022, &
WP/119/2023.
Ms Raju R Thakker, for Respondent No.3 in WP/2858/2022,
WP/122/2023 & for Respondent No.5 in WP/127/2023,
WP/11041/2022 & for Respondents Nos. 3 and 4 in
WP/145/2023 and for Custom General in WP/152/2023,
WP/153/2023 & WP/1254/2023 and for Respondent No. 6 in
WP/1253/2023 for Respondents Nos. 4 and 5 in
WP/12770/2022, WP/13006/2022 & WP/12696/2022.
Mr YR Mishra, i/b Shashi Bekal, for Respondent No. 4 in
WPL/31098/2022, WP/50/2023 & WP/3884/2021.
Ms Shehnaz V Bharucha, with Padmakar Patkar, for Respondent
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No. 4 in WPL/26947/2022.
Ms Shehnaz V Bharucha, with Satya Prakash Sharma, for
Respondent No. 4 in WP/119/2023, WP/124/2023 &
WP/30601/2022.
Mr Jitendra Mishra, with Ashutosh Mishra, for Respondents Nos. 3 &
4 in WP/1157/2022, WP/4275/2022, WP/17566/2022,
WPL/23214/2022 and for Respondents Nos. 7 & 8 in
WP/26947/2022 & WP/119/2023.
Mr Amit M, with Abhilash M & Shubham S, i/b MCO Legals, for
Respondent No.5 in WP/1157/2022, WP/124/2023,
WP/119/2023, WPL/30601/2022, WPL/31098/2022,
WP/50/2023, WP/4045/2023, WP/420/2023,
WPL/35036/2022, WPL/35848/2022, WP/463/2023,
WP/3657/2023, WPL/3927/2023, WPL/3347/2023,
WP/3264/2022, WP/1819/2022, WP/560/2023/
WPL/22235/2022, WPL/23214/2022, WP/23846/2022,
WPL/24973/2022, WP/64/2023 & WP/26947/2022.
Mr Jitendra Mishra, with Satyaprakash Sharma, for Respondents
Nos. 4 & 5 in WP/11352/2022.
Sangeeta Yadav, for Respondents Nos. 3 & 4 in WP/3884/2021,
WP/532/2022, WP/487/2022, WPL/119/2023,
WP/1163/2022, WP/1157/2022, WP/4218/2022,
WP/3364/2022, WP/3375/2022, WP/3264/2022,
WP/1819/202, WPL/11152/2022, WP/4275/2022,
WP/4266/2022, WP/2487/2022, WP/525/2023,
WPL/17566/2022, WPL/18022/2022, WP/560/2023/
WP/22235/2022, WPL/23214/2022, WP/23846/2022,
WP/26957/2022, WP/1132/2022, WP/5044/2022,
IAL/15764/2022, IAL/20026/2022 & IAL/20064/2022.
CORAM G.S. Patel &
Neela Gokhale, JJ.
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1. Writ Petition No. 35036 of 2022 is to be treated as the lead matter in the entire group relating to imposition of stamp duty on delivery orders for imported goods. In this matter there is a substantive challenge on the basis of legislative competence. We allowed this challenge by an amendment. It was not taken in the original petition or in the first round of amendments. There is evidently some urgency. Some of the Petitions in the group have been pending for a long time.
2. In the lead matter as also in Writ Petition No. 420 of 2022 where Dr Sathe appears for the Petitioners, at the joint request of the parties, we grant both sides liberty to obtain the necessary directions to have the matter listed before us as part-heard if required between 20th and 23rd June 2023 at 2.30 pm each day. The necessary praecipes need only be filed in these two matters for administrative directions. All other matters in the group will be tagged with these two matters.
3. The reason we are required to make this order is that the point that Mr Seervai seeks to canvass in Writ Petition (L) No. 35036 of 2022, based on the latest amendment, seems to us to be one that will effectively result in a final disposal of the entire group one way or the other. It is not possible to consider that argument only for the purposes of interim or ad-interim relief or varying a previous interim order. This is particularly so since the latest amendment addresses the question of legislative competence, an aspect that goes to the root of the matter.
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4. Indeed we have partly heard the arguments. Constraints of time do not permit us to take up the entire group for final disposal. Hence this order. The Court Associate is directed to remove all unconnected matters from the group. Any remaining matters that are to be tagged are to be tagged along with this group.
5. In some matters a complaint is made that despite previous orders stamp authorities are still levying stamp duty on bills of entries. If that be so, it would be contrary to the submission of the learned Advocate General. An Affidavit with necessary details will be required from the Petitioners. They are at liberty to contact the learned Advocate General's office. It seems to us inconceivable that the stamp authorities could be doing something that the learned Advocate General himself on instructions has said is not the consideration or approach of the Government in these matters.
6. If necessary the Bench will assemble specifically for this hearing.
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