Bombay High Court
Overseas Polymers Pvt Ltd vs The State Of Maharashtra And Ors on 14 January, 2026
Author: Bharati Dangre
Bench: Bharati Dangre
2026:BHC-AS:1823-DB
1/2 40 WP-7444-23(13-1).odt
Salgaonkar
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
MANDIRA MILIND Digitally signed by MANDIRA
MILIND SALGAONKAR
SALGAONKAR Date: 2026.01.16 18:03:51 +0530
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO.7444 OF 2023
Overseas Polymers Pvt. Ltd .. Petitioner
Versus
The State of Maharashtra & Ors. .. Respondents
...
Mr.Jas Sanghavi with Ms.Linzy Sharan i/b PDS Legal for the
Petitioner.
Smt.Shruti D. Vyas, Addl.G.P. with Mr.Ketan Joshi, 'B' Panel
Counsel for the Respondent/State.
CORAM: BHARATI DANGRE &
MANJUSHA DESHPANDE, JJ.
DATE : 14th JANUARY, 2026 ...
P.C:-
1. The Petition seek declaration that the delivery orders issued by the Shipping Line in case of imported goods is not covered within the meaning of Article 29 of Schedule 1 to the Maharashtra Stamp Act, 1958. As a consequence, a direction was sought against the Respondents refraining them from demanding and collecting stamp duty on 'delivery order' issued by the Shipping Line and a refund of the amount collected from the Petitioner towards the stamp duty is also sought.
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2. This very issue was the subject matter of a group of petitions before this Court, where the legislative competence of the State was questioned and the same came to be answered by a Judgment dated 22/03/2024, where the challenge has failed and the action of the State of Maharashtra in levying stamp duty on the delivery orders in terms of Article 29 Schedule 1 of the Maharashtra Stamp Act was held to be within legislative competence and even the prayer to read down Article 29 as being not applicable to the delivery order, was also turned down.
3. We are informed that the said decision is subjected to challenge before the Apex Court and the Special Leave Petition is pending. Taking note of the aforesaid submission, since as far as this Court is concerned, the issue is already put to rest by the decision of this Court in the case of Saurer Textile Solutions Pvt. Ltd. Vs. State of Maharashtra (Writ Petition No.1494 of 2023) alongwith other connected writ petitions, we deem it appropriate to dispose of the Writ Petition, and accordingly, it is disposed of.
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