M/S Adley Formulations Private Limited vs State Of Himachal Pradesh & Another
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Himachal Pradesh High Court

M/S Adley Formulations Private Limited vs State Of Himachal Pradesh & Another on 18 December, 2023

Author: Ajay Mohan Goel

Bench: Ajay Mohan Goel

                                                                           .
        IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA





                                             CWP No.1464 of 2023
                                             Decided on: 18.12.2023





    M/s Adley Formulations Private Limited                             ... Petitioner.
                      Versus
    State of Himachal Pradesh & another                                ... Respondents.




                                                of
    Coram
    Hon'ble Mr. Justice Ajay Mohan Goel, Judge.
    Whether approved for reporting?
    _____________________________________________________
                     rt
    For the petitioner:     Mr. Abhishek Sethi, Advocate.
    For the respondents:    Mr. Anup Rattan, Advocate General, with
                            Mr. Pushpinder Jaswal, Additional Advocate

                            General.

    Ajay Mohan Goel, Judge (Oral)

By way of this petition the petitioner has prayed for the

following reliefs:­

"i. issue a writ in the nature of Certiorari quashing/ setting aside Order dated 11­01­2023 passed by

Respondent No. 2 whereby permission for transfer of land in the name of M/s Adley Formulations to M/s

Adley Formulations Private Limited consequent upon conversion from a Proprietorship Firm to a Private Limited Company has been granted on the condition of paying stamp duty & registration fee while considering the certificate of registration as an instrument of conveyance, being contrary to the provisions of law contained in Section 366 & 368 of the Companies Act, 2013 read with Section 3 of the Indian Stamp Act & Section 5 of the Registration Act, ii. issue a writ in the nature of Mandamus commanding/directing the respondents to reflect the

Whether reporters of the local papers may be allowed to see the judgment?

.

change of name of the petitioner company from M/s

Adley Formulations to M/s Adley Formulations Private Limited consequent upon conversion from a

Proprietorship Firm to a Private Limited Company without foisting a condition to pay 'Stamp Duty & Registration Fee' u/s 3 of the Indian Stamp Act, 1899 in

of the interest of justice;

iii. declare the demand of the respondents in foisting the condition to pay 'Stamp Duty & Registration Fee' for rt granting permission for change of name in revenue record from M/s Adley Formulations to M/s Adley

Formulations Private Limited as bad in the eyes of law and thus inoperative upon the petitioner company."

2. It is not in dispute that the matter is squarely covered

by the judgment pronounced by Hon'ble Division Bench of this

Court in CWP No.4019 of 2020, titled as M/s Sozin Flora Pharma LLP

vs. State of Himachal Pradesh and another, decided on 07.01.2021,

including the judgment pronounced by Hon'ble Coordinate Bench of

this Court in CWP No.3331 of 2021, titled as M/s Indorama India

Pvt. Ltd. & another vs. State of HP & others, decided on 31.07.2023,

3. Accordingly, this Writ Petition is disposed of with the

direction that the petitioner shall not be forced to pay the stamp

duty for the transfer of the Unit in issue. Pending miscellaneous

applications, if any, also stand disposed of.

(Ajay Mohan Goel) Judge December 18, 2023 (Rishi)