Indexone International Pvt Ltd vs The State Of Maharashtra And 3 Ors
2022 Latest Caselaw 1357 Bom

                                                                     933-OSWPL-2078-2022.DOC




                   Shephali



                        IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                               ORDINARY ORIGINAL CIVIL JURISDICTION
                                   WRIT PETITION (L) NO. 2078 OF 2022


                   Indexone International Pvt Ltd                               ...Petitioner
                         Versus
                   The State of Maharashtra & Ors                            ...Respondents


                   Mr Nishit Dhruva, with Prakash Shinde, Niyati Merchant & Yash
                        Dhruva,i/b MDP & Partners, for the Petitioner.
                   Mr MA Sayed, AGP , for Respondent-State.


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

                                            DATED:       8th February 2022
                   PC:-
SHEPHALI
SANJAY
MORMARE

Digitally signed
by SHEPHALI

1. Respondent Nos. 1 and 2 waive service. Humdast is permitted SANJAY MORMARE Date: 2022.02.08 16:22:43 +0530 for service on Respondents Nos. 3 and 4.

2. The present matter is similar to other matters where we have already made an order on 15th December 2021 in Writ Petition (L) No. 12718 of 2021, which reads thus:

"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.

8th February 2022 933-OSWPL-2078-2022.DOC

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 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."

3. In view of this, we pass a similar order in the present matter also.

8th February 2022 933-OSWPL-2078-2022.DOC

4. We also grant an interim stay in terms prayer clause (b). Rule is similarly made returnable on 17th March 2022.

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

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

8th February 2022