Indorama India Private Limited vs Collector Of Stamp Revenue
2023 Latest Caselaw 382 Cal/2

OD-3
                               ORDER SHEET

                              WPO/3281/2022

                    IN THE HIGH COURT AT CALCUTTA
                      Constitutional Writ Jurisdiction
                             ORIGINAL SIDE


                  INDORAMA INDIA PRIVATE LIMITED
                             VERSUS
               COLLECTOR OF STAMP REVENUE, KOLKATA

   BEFORE:
   The Hon'ble JUSTICE MOUSHUMI BHATTACHARYA
   Date : 8th February, 2023.


                                                                   Appearance:
                                                 Mr. Ranjan Bachawat, Sr. Adv.
                                                      Mr. Kaushik Mondal, Adv.
                                                       Mr. Pawan Sharma, Adv.
                                                     Mr. Sarosij Dasgupta, Adv.
                                                      Mr. Rishab Sharma, Adv.

                                                       Mr. Ayan Banerjee, Adv.


           The Court: The petitioner has challenged an order dated 4th

November, 2022, passed by the Collector of Kolkata being the respondent

imposing a stamp duty of 7% on the aggregate of the market value of the

shares issued or allotted and the amount of consideration paid by the

resulting company for such reconstruction or demerger.

The petitioner relies on a judgment of a Co-ordinate Bench in

WP/499/2018 (Dalgreen Agro Private Limited vs. State of West Bengal and

Ors.) which was also noted by the Authority in the impugned order.

Since learned counsel appearing for the respondent seeks to take

instructions in the matter, list this matter on 15th February, 2023, as prayed

for.

Let the matter appear along with WPA/22339/2022 on the

submissions that the facts in both the matters are identical and involves the

same issue.

The petitioner is directed to inform the counsel appearing for the

respondent in WPA/22339/2022 that the matter shall be listed in the

Original Side on 15th February, 2023.

The decision whether the matters will be heard together will be

subject to further submissions made in this regard in the presence of the

respondent in WPA/22339/2022.

(MOUSHUMI BHATTACHARYA, J.)

sg.