Viraj Profiles Ltd vs The State Of Maharashtra And 4 Ors
2021 Latest Caselaw 17470 Bom

           Digitally signed
           by HEMANT                                                 15-OSWPL-12718-2021.DOC
HEMANT     CHANDERSEN
CHANDERSEN SHIV
SHIV       Date:
           2021.12.16
           16:13:46 +0530

                    hcs
                          IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                             ORDINARY ORIGINAL CIVIL JURISDICTION
                                 WRIT PETITION (L) NO. 12718 OF 2021


                    Viraj Profiles Ltd                                         ...Petitioner
                           Versus
                    The State of Maharshtra & Ors.                          ...Respondents


                    Mr Vikram Nankani, Senior Advocate, with Mr Nishit Dhruva, Mr
                         Prakash Shinde, Ms Niyati Merchant, Mr Yash Dhruva, Mr
                         Abhishek Bhavsar i/b MDP & Partners for the Petitioner.
                    Mrs Jyoti Chavan, AGP, for the State/Respondent Nos 1 and 2.


                                           CORAM         G.S. Patel &
                                                         Madhav J. Jamdar, JJ.

                                           DATED:        15th December 2021
                    PC:-

1. In view of the decision of the Gujarat High Court of 8th September 2011 in Letters Patent Appeal No. 6 of 2011, and the fact that there is pending Petition(s) for Special Leave to Appeal (Civil) No(s) 36159-36173 of 2011, we issue Rule.

2. On account of the judgment of the Gujarat High Court we will be required to grant interim stay in terms of prayer clause (d) which reads thus:

"(d) Pending the hearing and final disposal of the present writ petition, this Hon'ble Court be pleased to direct the Respondents to immediately cease and desist from levying

15th December

15-OSWPL-12718-2021.DOC

Stamp Duty on Bills of Entry for clearance of goods from Customs Notified Area, under Article 29 of Schedule I of the Maharashtra Stamp Act, 1958 or under any other Article or Section of the Maharashtra Stamp Act, 1958."

3. We note that the Supreme Court declined to stay the order of the Gujarat High Court in the SLP filed by the State of Gujarat. It is for this reason that we must grant the interim relief referred to above.

4. Mr Nankani clarifies that relevant prayer clause in the Petition is prayer clause (b), not prayer clause (a)

5. Leave to amend forthwith without need of reverification to include a formal averment that the Petitioner has demanded justice but justice has been denied.

6. Rule made returnable on 17th March 2022. Respondents Nos 1 and 2 waive service. Hamdast permitted for service on Respondent Nos 3, 4 and 5.

7. All concerned will act on production of a digitally signed copy of this order.

(Madhav J. Jamdar, J)                                (G. S. Patel, J)





                               15th December