STATE OF GUJARAT Vs. RELIANCE INDUSTRIES LTD

JUDGEMENT

(1.) As common question is involved in all these cases and common judgment dated 24th February, 2010 passed by the learned Single Judge is under challenge, they were heard together and disposed by this common judgment.

(2.) These appeals arise out of the common judgment dated 24th February, 2010 passed by the learned Single Judge in Special Civil Application No. 1490 of 2007 and other connect writ petitions.

(3.) The respondents-private writ petitioners challenged the notices issued by authorities and the guidelines issued for charging stamp duty on 'bill of entry'. Learned Single Judge, by impugned judgment dated 24th February, 2010, while holding that deliveries are affected against 'bill of lading', held that it is a document of title enabling the holder or transferee/endorsee thereof to take delivery of the goods. 'Bill of entry', which is filed with the Customs authorities so as to enable them to proceed to decide the question about necessity or otherwise of payment of customs duty, is not an instrument creating any right or liability and does not amount to a delivery order within the meaning of Art. 24 of the Bombay Stamp Act, 1958 [ Stamp Act for short].