M/S Bayer Crop Science Limited vs State Of Rajasthan
2022 Latest Caselaw 12123 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 14727/2022

M/s Bayer Crop Science Limited, Khasra No. - 240-242, Village- Laxmanpura, Teh - Vallabhnagar, Distt - Udaipur - 313602 Having Its Registered Office At Bayer House, Central Avenue, Hiranandani Estate, Thane (West) - 400607 Maharashtra Through Its Authorized Signatory Mr. Gandharv Singh Chauhan.

----Petitioner Versus

1. State Of Rajasthan, Through Its Principal Secretary, Department Of Finance, Secretariat, Jaipur.

2. Deputy Inspector General, (Registration And Stamps) -

Anti Evasion, Jaipur - Special Circle, Vitt Bhawan, Jaipur, Rajasthan.

3. Deputy Inspector General, (Registration And Stamps), Udaipur - Circle, Udaipur, Panjiyan Bhawan, First Floor, Hajareshwar Colony, Bhatt Ji Ki Bari, Udaipur - 313001.

4. Sub Registrar (Tehsildar), Vallabhnagar, District Udaipur.

----Respondents

For Petitioner(s) : Mr. Pallav Sishodia, Sr. Advocate through VC assisted by Mr. Sunil Nath, Mr. Akash Shrivastava & Ms. Palak Saxena

HON'BLE MR. JUSTICE VINIT KUMAR MATHUR

Order

30/09/2022

Heard learned Senior Counsel for the petitioner through

video conference.

Learned counsel submits that in pursuance of Section 232 of

the Companies Act, 2013, Monsanto India Ltd. amalgamated with

the present petitioner-Company, namely, M/s Bayer Crop Science

Limited. The amalgamated Company with the petitioner-Company

(2 of 2) [CW-14727/2022]

thereafter made an application for mutation of certain piece of

land held by Monsanto India Ltd. located at Udaipur. Learned

Senior Counsel submits that the land which is sought to be

mutated in the name of the petitioner is situated at Udaipur and is

having the valuation of Rs.14,18,430/-. He submits that on this

land, the stamp duty of Rs.60 crores is sought to be imposed vide

order dated 21.06.2022 (Annex.13).

Learned Senior Counsel further submits that the process of

amalgamation has not taken place within the jurisdiction of the

State of Rajasthan, therefore, the computation made vide order

dated 21.06.2022 is incorrect in light of the Division Bench

judgment passed by this Court on 29.07.2022 in D.B. Special

Appeal (Writ) No.1063/2019 "Himachal Futuristic

Communications Limited Vs. State of Rajasthan & Ors. He

submits that in pursuance of the order passed on 21.06.2022, the

recovery notice has been issued on 13.04.2022 and the property

is also sought to be attached vide order dated 09.09.2022.

Matter requires consideration.

Issue notice, returnable on 02.11.2022. Issue notice of stay

application also.

Meanwhile and till the next date of hearing, effect and

operation of the order dated 21.06.2022 (Annex.13), demand

notice dated 13.07.2022 (Annex.14), communication dated

09.09.2022 (Annex.15) & warrant dated 22.09.2022 (Annex.17)

shall remain stayed.

(VINIT KUMAR MATHUR),J

39-/Vivek/-

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