Bombay High Court
Shree Sumangal India Pvt Ltd Through Its ... vs State Of Maharashtra Through The ... on 1 March, 2023
Bench: G.S. Patel, Neela Gokhale
910-912-OSWP3884-2021+.DOC
Arun
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 3884 OF 2021
Viraj Profiles 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
ARUN
WITH
RAMCHNDRA
WRIT PETITION (L) NO. 504 OF 2022
SANKPAL
Digitally signed by
ARUN
RAMCHNDRA
SANKPAL
Date: 2023.03.02
West India Continental Oil Fats Pvt Ltd ...Petitioner
10:35:25 +0530
Versus
The State of Maharashtra & Ors ...Respondents
WITH
Page 1 of 30
1st March 2023
910-912-OSWP3884-2021+.DOC
WRIT PETITION (L) NO. 1163 OF 2022
Indexone International Pvt Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION (L) NO. 2342 OF 2023
JSK Industries Pvt Ltd ...Petitioner
Versus
State of Maharashtra ...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
Registration and Stamps & Ors
Page 2 of 30
1st March 2023
910-912-OSWP3884-2021+.DOC
WITH
WRIT PETITION (L) NO. 4218 OF 2022
Cambro Nilkamal Pvt Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION (L) NO. 3364 OF 2022
Nilkamal Ltd ...Petitioner
Versus
The State of Maharashtra through the ...Respondents
Department of Registration and Stamps & Ors
WITH
WRIT PETITION (L) NO. 3375 OF 2022
Nilkamal Storage Systems Pvt Ltd ...Petitioner
Versus
The State of Maharashtra ...Respondents
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
Page 3 of 30
1st March 2023
910-912-OSWP3884-2021+.DOC
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 Company ...Petitioner
Pvt Ltd
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
Page 4 of 30
1st March 2023
910-912-OSWP3884-2021+.DOC
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
Unify Texturisers Pvt Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
Page 5 of 30
1st March 2023
910-912-OSWP3884-2021+.DOC
WRIT PETITION NO. 385 OF 2023
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
WRIT PETITION (L) NO. 18022 OF 2022
Filatex India Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
Page 6 of 30
1st March 2023
910-912-OSWP3884-2021+.DOC
WITH
WRIT PETITION NO. 560 OF 2023
UPL Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 4886 OF 2022
WITH
INTERIM APPLICATION (L) NO. 4615 OF 2023
IN
WRIT PETITION NO. 4886 OF 2022
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
Page 7 of 30
1st March 2023
910-912-OSWP3884-2021+.DOC
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
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 (L) NO. 26947 OF 2022
Page 8 of 30
1st March 2023
910-912-OSWP3884-2021+.DOC
Century Enka Ltd ...Petitioner
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 (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
WITH
WRIT PETITION NO. 4045 OF 2022
Parakh Foods and Oils Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
Page 9 of 30
1st March 2023
910-912-OSWP3884-2021+.DOC
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 2023
ADM Agro Industries Kota and Akola Pvt Ltd ...Petitioner
Versus
The State of Maharashtra through the ...Respondents
Department of Registration and Stamps & Ors
WITH
WRIT PETITION NO. 4587 OF 2022
Aarti Drugs Ltd ...Petitioner
Versus
The State of Maharashtra through Principal ...Respondents
Secretary Government of Maharashtra & Ors
WITH
Page 10 of 30
1st March 2023
910-912-OSWP3884-2021+.DOC
WRIT PETITION NO. 4847 OF 2022
Tarz Distribution India Pvt Ltd ...Petitioner
Versus
State of Maharashtra ...Respondents
WITH
WRIT PETITION NO. 420 OF 2023
Canpack India Pvt Ltd ...Petitioner
Versus
The State of Maharashtra ...Respondents
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 (L) NO. 4466 OF 2023
IN
WRIT PETITION NO. 4401 OF 2022
Prateek Vinod Jatia ...Petitioner
Versus
Bureau of Immigration & Ors ...Respondents
WITH
Page 11 of 30
1st March 2023
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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. 35036 OF 2022
Saurer Textile Solutions Pvt Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
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. 122 OF 2023
Aarti Industries Ltd ...Petitioner
Page 12 of 30
1st March 2023
910-912-OSWP3884-2021+.DOC
Versus
The State of Maharashtra ...Respondent
WITH
WRIT PETITION NO. 127 OF 2023
Aarti Pharmalabs Ltd ...Petitioner
Versus
The State of Maharashtra ...Respondent
WITH
WRIT PETITION NO. 152 OF 2023
Paari Chem Resources LLP ...Petitioner
Versus
The State of Maharashtra through the ...Respondents
Department of Registration of Stamps & Ors
WITH
WRIT PETITION NO. 153 OF 2023
Athena Tradewinds Pvt Ltd ...Petitioner
Versus
The State of Maharashtra through the ...Respondents
Department of Registration and Stamps,
Ministry of Revenue & Ors
WITH
WRIT PETITION (ST) NO. 381 OF 2023
Laxmi Organics Industries Ltd through its ...Petitioner
authorised signatory
Versus
The State of Maharashtra through the ...Respondents
Page 13 of 30
1st March 2023
910-912-OSWP3884-2021+.DOC
Department of Registration and Stamps,
Ministry of Revenue & Ors
WITH
WRIT PETITION NO. 1254 OF 2023
Ana Oils and Fats India Pvt Ltd ...Petitioner
Versus
State of Maharashtra through Department of ...Respondent
Registration and Stamps
WITH
WRIT PETITION NO. 1253 OF 2023
Wellknown Polyesters Ltd ...Petitioner
Versus
State of Maharashtra through Department of ...Respondent
Registration and Stamps, Ministry of Revenue
WITH
WRIT PETITION NO. 1252 OF 2023
Shree Sumangal India Pvt Ltd through its ...Petitioner
Division Sumangal Polymers
Versus
State of Maharashtra through the Department of ...Respondent
Registration and Stamps, Ministry of Revenue
WITH
WRIT PETITION NO. 1251 OF 2023
Sumangal Petrochemicals Pvt Ltd ...Petitioner
Versus
State of Maharashtra through the Department of ...Respondent
Page 14 of 30
1st March 2023
910-912-OSWP3884-2021+.DOC
Registration and Stamps, Ministry of Revenue
WITH
WRIT PETITION NO. 1250 OF 2023
Sukhesh Marketing Pvt Ltd ...Petitioner
Versus
State of Maharashtra through the Department of ...Respondent
Registration and Stamps, Ministry of Revenue
WITH
WRIT PETITION NO. 1925 OF 2022
Ram Ratna Wires Ltd ...Petitioner
Versus
The State of Maharashtra through GP & Ors ...Respondents
WITH
WRIT PETITION NO. 2091 OF 2022
Balkrishna Industries Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 4356 OF 2021
WITH
INTERIM APPLICATION NO. 30038 OF 2022
IN
WRIT PETITION NO. 4356 OF 2021
Page 15 of 30
1st March 2023
910-912-OSWP3884-2021+.DOC
WITH
INTERIM APPLICATION (ST) NO. 2756 OF 2023
IN
WRIT PETITION NO. 4356 OF 2021
WITH
INTERIM APPLICATION (ST) NO. 3354 OF 2023
IN
WRIT PETITION NO. 4356 OF 2021
WITH
INTERIM APPLICATION NO. 19548 OF 2022
IN
WRIT PETITION NO. 4356 OF 2021
WITH
INTERIM APPLICATION (ST) NO. 7672 OF 2022
IN
WRIT PETITION NO. 4356 OF 2021
Rihen Harshad Mehta ...Petitioner
Versus
Union of India (through Ministry of Home ...Respondents
Affairs) & Ors
WITH
WRIT PETITION NO. 6977 OF 2022
Jupiter Dyechem Pvt Ltd ...Petitioner
Versus
The State of Maharashtra through the ...Respondents
Department of Registration and Stamps & Ors
Page 16 of 30
1st March 2023
910-912-OSWP3884-2021+.DOC
WITH
WRIT PETITION NO. 7521 OF 2022
CJ Shah & Co ...Petitioner
Versus
The State of Maharashtra through the ...Respondents
Department of Registration and Stamps & Ors
WITH
WRIT PETITION NO. 7508 OF 2022
Shah CJ World LLP ...Petitioner
Versus
State of Maharashtra through the Department of ...Respondents
Registration and Stamps & Ors
WITH
WRIT PETITION NO. 10167 OF 2022
CJS Speciality Chemicals ...Petitioner
Versus
The State of Maharashtra through the ...Respondents
Department of Registration and Stamps & Ors
WITH
WRIT PETITION NO. 6040 OF 2021
WITH
INTERIM APPLICATION NO. 251 OF 2023
IN
WRIT PETITION NO. 6040 OF 2021
Page 17 of 30
1st March 2023
910-912-OSWP3884-2021+.DOC
WITH
INTERIM APPLICATION NO. 250 OF 2023
IN
WRIT PETITION NO. 6040 OF 2021
Santosh Hanmant Bhosle & Ors ...Petitioners
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 11041 OF 2022
Sanjay Chemicals India Pvt Ltd ...Petitioner
Versus
The State of Maharashtra through the ...Respondents
Department of Registration and Stamps & Ors
WITH
WRIT PETITION NO. 11352 OF 2022
Frigiorifico Allana Pvt Ltd ...Petitioner
Versus
The State of Maharashtra through the ...Respondents
Department of Registration and Stamps & Ors
WITH
WRIT PETITION NO. 11419 OF 2022
Allanasons Pvt Ltd ...Petitioner
Versus
The State of Maharashtra through GP & Ors ...Respondents
WITH
Page 18 of 30
1st March 2023
910-912-OSWP3884-2021+.DOC
WRIT PETITION NO. 11351 OF 2022
Allana Consumer Products Pvt Ltd ...Petitioner
Versus
The State of Maharashtra through GP & Ors ...Respondents
WITH
WRIT PETITION NO. 9621 OF 2021
RR Kabel Ltd ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 12581 OF 2022
Nehalkumar Hasmukhrai Gandhi ...Petitioner
Versus
The State of Maharashtra & Ors ...Respondents
WITH
WRIT PETITION NO. 12770 OF 2022
R Nandlal and Sons ...Petitioner
Versus
The State of Maharashtra through the ...Respondents
Department of Registration and Stamps & Ors
WITH
WRIT PETITION NO. 13006 OF 2022
RR Innovative Pvt Ltd ...Petitioner
Versus
Page 19 of 30
1st March 2023
910-912-OSWP3884-2021+.DOC
The State of Maharashtra through the ...Respondents
Department of Registration and Stamps & Ors
WITH
WRIT PETITION NO. 12696 OF 2022
WITH
INTERIM APPLICATION NO. 30038 OF 2022
IN
WRIT PETITION NO. 4356 OF 2021
WITH
INTERIM APPLICATION NO. 251 OF 2023
IN
WRIT PETITION NO. 6040 OF 2021
Vital Organics ...Petitioner
Versus
The State of Maharashtra through the ...Respondents
Department of Registration and Stamps & Ors
Dr Milind Sathe, Senior Advocate, with Bhushan Deshmukh,
Ashish Roa, Nishit Dhruva, Niyati Merchant, Yash Dhruva &
Harsh Sheth, i/b MDP & Partners, for the Petitioner in
WP/420/2023.
Mr Ashish Rao, with Nishit Dhruva, Niyati Merchant, Yash Dhruva
& Harsh Sheth, i/b MDP & Partners, for the Petitioner in
WP/3884/2021, WP/532/2022, WP/1819/2022,
WP/3264/2022, WP/4275/2022, WP/514/2022,
WPL/11152/2022, WP/560/2023, WPL/17566/2022,
WP/119/2023, WPL/26947/2022, WPL/30601/2022 &
WPL/35036/2022.
Mr Santosh Mishra, i/b Kochhar & Co, for the Petitioner in
WP/145/2023.
Page 20 of 30
1st March 2023
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Mr Anandaday Mishra, with Siddharth Kakka, for the Petitioners in
WPL/2342/2023.
Mr Pratyushprava Saha, with Akshita Shetty, i/b Khaitan & Co, for
the Petitioner in WPST/381/2023.
Mr Prasannan Namboodiri, for the Petitioner, in WP/4587/2022,
WP/4490/2022, WP/4824/2022, WP/122/2023,
WP/127/2023.
Mr Shreyas Jain, i/b Nitya Tax Associates, for the Petitioners in
WP/4847/2022.
Mr Raghavendra Mehrotra, i/b Lawkhart Legal, for the Petitioner in
WPL/23927/2022.
Mr Jas Sanghavi, with Revati Nansi, i/b PDS Legal, for the
Petitioners in WP/152/2023, WP/153/2023, WP/1254/2023,
WP/1253/2023, WP/1252/2023, WP/1251/2023,
WP/1250/2023, WP/1925/ 2022, WP/209/2022,
WP/6977/2022, WP/7521/2022, WP/7508/2022,
WP/10167/2022, WP/11041/2022, WP/11352/2022,
WP/11419/2022, WP/11351/2022, WP/12581/2022,
WP/12770/2022, WP/13006/2022, WP/12696/2022 &
WP/9621/2022.
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, WP/50/2023, WPL/31098/2022,
WP/4045/2022 & WP/463/2023.
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,
WPL/487/2022, WPL/504/2022, WP/3364/2022,
WP/3375/2022, WP/1819/2022, WP/4275/2022,
Page 21 of 30
1st March 2023
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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/463/2023,
WPL/17568/2022, WPL/35848/2022, WPL/16455/2022,
WPL/17566/2022, WPL/20761/2022, WP/30601/2022,
WP/42/2023,
Dr Birendra Saraf, Advocate General, with MA Sayed, AGP, for
the Respondent-State in WP/63/2022.
Dr Birendra Saraf, Advocate General, with LT Satelkar, AGP,
for the Respondent-State in WP/57/2022, WP/574/2023.
Dr Birendra Saraf, Advocate General,with Himanshu Takke,
AGP,in WP/32/2022, WP/4587/2022, WP/4490/2022,
WP/27/2023.
Dr Birendra Saraf, Advocate General, with Milind More, AGP,
for the Respondent-State in WP/4218/2022, WP/412/2023,
WP/4045/2022.
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.
Mr Subir Kumar, with Mamta Omle, for Respondents Nos. 3 and 4 in
WP/127/2023 & WP/1253/2023.
Mr Subir Kumar, with Yashodeep Deshmukh, for Respondents Nos. 4
& 5 in WP/1252/2023.
Mr Yashodeep Deshmukh, with Vaidehi Deshmukh, for Respondents
Nos. 4 & 5 in WP/1250/2023.
Ms Sangeeta Yadav, for Respondents Nos. 3 & 4 in WP/381/2023,
WP/2091/2022 & WP/10167/2022.
Mr Rui Rodrigues, with DP Singh, for Respondent No. 1-Union of
India in WP/4356/2021.
Mr YR Mishra, i/b Shashi Bekal, for Respondent No. 4 in
WPL/31087/2022 & WPL/31098/2022.
Mr Jitendra Mishra, with Maya Majumdar, for Respondent No. 3 in
Page 22 of 30
1st March 2023
910-912-OSWP3884-2021+.DOC
WP/3884/2021.
Mr Jitendra Mishra, with Satyaprakash Sharma, for Respondents
Nos. 4 & 5 in WP/11352/2022.
Mr Jitendra Mishra, with Ashutosh Mishra & Satyaprakash Sharma,
for Respondents Nos. 3 & 4 in WP/1157/2022, WP/4275/2022,
WP/17566/2022, WPL/23214/2022 & WP/50/2023 and for
Respondents Nos. 7 & 8 in WP/26947/2022, WP/119/2023, and
for Respondent No. 3 in WP/3884/2021 with Maya Majumdar
Mr Jitendra Mishra, with Ashutosh Mishra, Sangeeta Yadav &
Satyaprakash Sharma, for customs in WP/10167/2022,
WP/11352/2022 & WP/11041/2022.
Mr Adwait Sethna, with Yashodeep Deshmukh & Prajakta Tayade,
for Respondent No. 5 in WP/1250/2023.
Mrs Neeta V Masurkar, for Respondents Nos. 3 & 5 in
WP/412/2023, WP/385/2023, WP/422/2023, WP/17566/2022,
WP/18022/2022, WP/560/2023, WPL/22235/2022,
WPL/23214/2022, WPL/23846/2022, WP/4490/2022,
WP/4824/2022 & WPL/35848/2022, WP/2858/2022,
WPL/23927/2022, WPL/24973/2022, WP/64/2023,
WP/4045/2022, WP/50/2023, WP/145/2023,
WPL/31098/2022, WP/4587/2022, WP/420/2023,
WP/4490/2022, WP/4824/2022, WPL/35036/2022,
WP/127/2023.
Mrs Neeta V Masurkar, for Respondents Nos. 3 & 4 in
WP/1925/2022 & WP/381/2023, WP/1254/2023,
WP/1253/2023, WP/6977/2022, WP/7521/2022,
WP/7508/2022, WP/10167/2022 & WP/12581/2022.
Ms Neeta Masurkar, with Ruju R Thakkar for Respondents Nos. 3 &
4 in WP/420/2023, for Respondents Nos. 3 & 4 in WPL
35036/2022.
Mrs Neeta Masurkar, with Ruju R Thakkar, for Respondent No. 3 in
WP/412/2023, WP/385/2023, WP/422/2023, WP/17566/2022,
WP/18022/2022, WP/560/2023, WPL/22235/2022,
WPL/23214/2022, WPL/23846/2022, WP/4587/2022,
WP/4490/2022, WP/4824/2022 & WPL/35848/2022.
Mrs Neeta V Masurkar, with Ruju Thakker & Advait Sethna, for
Respondents Nos. 3 and 4 in WPL/23927/2022,
WPL/24973/2022, for Respondents Nos. 3 and 5 in
Page 23 of 30
1st March 2023
910-912-OSWP3884-2021+.DOC
WPL/30601/2022, WP/4045/2022, WP/50/2023,
WPL/31098/2022,
Ms Ruju Thakker, for the Respondent in WP/152/2023 &
WP/153/2023-Customs, for Respondent No. 5 in
WP/11041/2022 and for Respondent No. 6 in WP/1253/2023,
for Respondent No. 3 in WP/2858/2022, for Respondents Nos. 3
& 4 in WP/145/2023, WP/122/2023 and for Respondent No. 5
in WP/127/2023,
Mr Advait Sethna, with Ruju R Thakkar, for Respondent No. 4, in
WP/64/2023, for Respondent No. 5 in WPL/26947/2022, for
Respondent No. 5 in WP/119/2023 and Respondent No. 4 in
WP/124/2023, for Respondent No. 5 in WPL/350/2022.
Mr Advait Sethna, with Ruju R Thakkar, for Respondent No. 4 in
WP/124/2023 and for Respondent No. 5 in WP/420/2023.
Mr Sham Walve, with Satyaprakash Sharma, for Respondent No. 3 in
WP/119/2023 & WP/124/2023.
Mr Sham Walve, with Sangeeta Yadav, for Respondents Nos. 2 & 3 in
WP/3884/2021, WP/532/2022, WP/487/2022,
WPL/1004/2022, 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/514/2023.
Ms Shehnaz V Bharucha, with Satyaprakash Sharma, for
Respondent No. 4 in WP/119/2023, WP/124/2023 &
WP/30601/2022.
Mr Inayat Ali Qureshi, i/b KK Associates, for the Proposed
Respondent No. 7 in IAL/20064/2022.
Mr Khozem Mukhtiar, i/b Rabindra Hazari, for Respondent No. 2 in
WP/4401/2022.
Mr Karan Adik, with Rahul Sarda, for Respondent No. 4 in
WPL/35848/2022.
Ms Shehnaz V Bharucha, with Padmakar Patkar, for Respondent No.
4 in WPL/26947/2022.
Ms Shehnaz V Bharucha, with Satya Prakash Sharma, for
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Respondent No. 4 in WP/119/2023, WP/11352/2022,
WPL/30601/2022, WP/119/2023, WP/124/2023 &
WPL/30601/2022.
Ms Shehnaz V Bharucha, with Genny Fernandes, for Respondent No.
4 in WP/11351/2022.
Mr Abhilash Mahapatra, with Shubham Sawant, i/b Meharia & Co,
for Respondents Nos. 5 & 6 in IAL/20064/2022,
WP/1819/2022, WP/560/2023, WP/22235/2022,
WPL/23214/2022, WPL/23846/2022, WPL/24973/2022,
WP/64/2023, WP/26947/2022, WP/124/2023, WP/50/2023,
WPL/31098/2022 & WP/420/2023.
CORAM G.S. Patel &
Neela Gokhale, JJ.
DATED: 1st March 2023 PC:-
1. Most of the Petitions in this group were filed assailing the levy of stamp duty on Bills of Entry for clearance of goods from the customs areas. Thus, all these Petitions only deal with imports. Some of the Petitions have been amended or were filed to include a challenge to the levy of stamp duty on Delivery Orders.
2. Dr Saraf, learned Advocate General, clarifies that the State Government is not levying duty on Bills of Entry but only on Delivery Orders. He has some submissions to make in regard to how this is entirely legitimate, permissible and necessary under the relevant provisions of the Maharashtra Stamp Act, 1958 ("the Stamp Act").
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3. He further points out that previous interim or ad-interim orders were obtained on the basis inter alia of a decision of a Division Bench of the Gujarat High Court in the State of Gujarat vs Reliance Industries Ltd.1 That decision is carried in appeal to the Supreme Court where it is apparently pending. The Gujarat decision dealt with Bills of Entry and, in our very early order of 15th December 2021, we noted this when we granted interim relief. We also noted that the Supreme Court had declined to stay the order of the Gujarat High Court. The decision of the Gujarat High Court was clearly whether stamp duty was liable to be paid on a Bill of Entry and whether a Bill of Entry constituted an 'instrument' or document by which any right or liability is inter alia created or recorded in relation to the entitlement for delivery of goods. Part of the question framed in paragraph 4 is whether the Bill of Entry is itself tantamount to a delivery order. The Division Bench held that no stamp duty was or could be levied on a Bill of Entry.
4. Dr Saraf has been at some pains to point out that the levy of stamp on a delivery order is a distinct levy contemplated inter alia under Article 29 of the First Schedule to the Stamp Act. He has additionally other arguments to present in that behalf.
5. As the first order of business, whether or not there is an Interim Application, we permit an amendment to all Petitions to include a challenge to the levy of stamp on delivery orders. The necessary amendments are to be carried out without need of reverification by 10th March 2023.
1 2011 SCC Online Guj 5032.
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6. The question then remains not about continuing the previous ad-interim order staying the levy of stamp duty on Bills of Entry (which will not arise in view of Dr Saraf's statement today) but of expanding this or substituting it to stay of the levy of stamp duty on delivery orders.
7. Some of the Petitioners submit that they propose to argue that an unconditional stay, and subject only to the Petitioners' undertaking, should continue or be made in respect of delivery orders. Ex facie that appears to us to be a difficult proposition to accept. Stamp duty is a taxing or a fiscal measure under a dedicated statute. The payment is into revenue. Merely saying, as some Petitioners do, that they do not trust the Government is a less than persuasive argument. The remedies to that lie elsewhere and not in a Writ Court.
8. We are prepared to make a formal order that the Petitioners may pay and will be deemed to have paid the stamp duty on a delivery order as a payment under protest and without prejudice; but pay they must. We are also prepared to state that should the Petitioners succeed, they will be entitled to return or refund of the amount and even possibly such interest as the Court may determine. But we are unprepared to accept a simple undertaking from the Petitioners that if the Petitions fail, they will then be liable to pay the stamp duty. The reason is self-evident. If these goods are cleared out of customs without payment of stamp duty, and only on an undertaking, then the Petitioners are gone, the goods are gone and the State Government and stamp authorities are left with no remedy Page 27 of 30 1st March 2023 910-912-OSWP3884-2021+.DOC or recourse. They may not know where to find these Petitioners or how to recover the amount assessed. Any recovery will be a long drawn process. We do not see why that should be. We are unable to see how the claim of the Petitioners to a stamp-free clearance can be accepted even subject to this undertaking, which is difficult to enforce. As against this, the Petitioners are sufficiently protected if they make payment and are deemed by an order of this Court to have made a payment on a without prejudice basis and under protest and subject to the outcome of these Writ Petitions. That is surely adequate protection for any assessee in any taxing statute. What is being sought in the guise of a stamp duty-free delivery order is literally a free pass.
9. We note the statement of the learned Advocate General as regards Bills of Entry. We are not inclined to continue the stay in respect of delivery orders. We clarify that any who wishes to clear goods through customs from any port or dock on or against a delivery order may do so on payment of the amount assessed to stamp duty; but that payment, whether or not expressly stated, and whether or not that party is a Petitioner before us, will be treated as or deemed to be a payment under protest, without prejudice and subject to the outcome of these Petitions.
10. We have expanded this order somewhat to include others who are not before us simply because what is being presented is a question of interpretation of law and of certain provisions of the stamp act. Individual case facts are not material.
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11. We also do this because we now propose, after the amendment is effected and a short Reply to the extent necessary is filed, to take up the entire group for hearing and final disposal at the earliest possible date.
12. The Affidavits in Reply to the amended Petitions are to be filed and served by 25th March 2023. No further Affidavits are permitted thereafter. The entire group is to be listed at 2:30 pm for hearing and final disposal from 10th April 2023 onwards.
13. Between them, for the final hearing, the Petitioners must arrange to have one of them as the lead Petitioner. We will not be able to spend time hearing different counsel in each Petition repeat the same arguments, and we see no reason why lead counsel should not be able to argue all points covering all petitions. We will permit a joint concise statement of written submissions or advance notes of written submissions on behalf of all the Petitioners. It will therefore not be possible, having regard to the exigencies of time and the number of matters listed, to hear all counsels for Petitioners individually. This may be an unfortunate and regrettable departure from past practice, but the past is behind us and the future does not look very promising. All must work together to economise the time of the Court.
14. Lastly, and as a balance, if Dr Saraf is representing all the Respondents, we do not see why he should have to face an entire army of Petitioners' counsel. The Petitioners would do well not to attempt to turn this into a court room edition of the battle of Page 29 of 30 1st March 2023 910-912-OSWP3884-2021+.DOC Kurukshetra. Apart from anything else, we all know how that turned out.
15. Any previous ad-interim order extending the earlier stay to delivery orders stands modified in these terms.
16. All matters that are unconnected to stamp duty on delivery orders passing through customs will be de-tagged.
(Neela Gokhale, J) (G. S. Patel, J)
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