ESSAR STEEL LIMITED Vs. SUPERINTENDENT OF STAMPS

JUDGEMENT

(1.) As common facts and law are involved in these petitions, they were heard together and are being decided by the present common judgement.

(2.) The challenge in these petitions is to the legality and correctness of (1) the Circular dated 29th March 2006 issued by the State Government stating, inter alia, that stamp duty at the rate of Re1/- per Rs.1000/- or part thereof is payable on goods imported through Ports and (2) the Circular dated 10th January 2007 issued by the Respondent No.3-Gujarat Maritime Board stating, inter alia, that No Demand Certificate (NDC) in respect of the vessel arrived at Magdalla (Surat) Port will be issued after submission of clearance from Registrar of Stamp Duty regarding payment of stamp duty on the entire imported cargo and that NDC will not be issued by the said office to the vessels of import cargo without receipt of Stamp Duty Clearance (hereinafter collectively referred to as the impugned Circulars.

(3.) Learned Advocate for the petitioners has raised the following contentions: