Indexone Infracon Pvt Ltd vs The State Of Maharashtra And 3 Ors
2022 Latest Caselaw 395 Bom

                                                                     904-OSWPL-478-2022.DOC




                      Sonali
                          IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                               ORDINARY ORIGINAL CIVIL JURISDICTION
                                  WRIT PETITION (L) NO. 478 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
         Digitally
         signed by                WRIT PETITION (L) NO. 504 OF 2022
         SONALI
SONALI   MILIND
MILIND   PATIL
PATIL    Date:
         2022.01.12
                      West India Continental Oil Fats Pvt Ltd                  ...Petitioner
         12:24:52           Versus
         +0530
                      The State of Maharashtra & Ors                        ...Respondents


                      Mr Ashish Rao, with Nishit Dhruva, Prakash Shinde, Niyati
                           Merchant, Yash Dhruva, i/b MDP & Partners, for the Petitioner.
                      Mrs PH Kantharia, GP, for the Respondent No.1-State.



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

                                           DATED:       11th January 2022
                      PC:-



                                                 11th January 2022
                                                  904-OSWPL-478-2022.DOC

1. On 15th December 2021 in Writ Petition (L) No. 12718 of 2021 we passed the following order:

"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 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.

11th January 2022 904-OSWPL-478-2022.DOC

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."

2. We pass the same order in the present Petitions by issuing Rule and permitting hamdast. We also grant interim stay in terms of prayer clause (d).

3. Leave to amend the present Petitions. Amendment be carried out within two weeks without need of reverification.

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

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

11th January 2022