ALEMBIC LIMITED Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Both these letters patent appeals are arising out of a common CAV Judgement dtd. 24/8/2016 passed by the learned Single Judge in Special Civil Application No.2683 of 2004 with Special Civil Application No.8320 of 2009. Since facts in both the appeals are common and parties are also the same, the learned advocates appearing for both the sides have requested to take up the hearing of both these letters patent appeals conjointly. Considering their request and in view of similarity of grievance, we deem it proper to hear and dispose of these appeals by the present common order.

(2.) Since the grievance arising out of these proceedings is identical, for the sake of convenience, we have treated Letters Patent Appeal No.1068 of 2016 as the lead matter and facts are taken from said appeal.

(3.) Insofar as Letters Patent Appeal No.1068 of 2016 is concerned, same is related to Special Civil Application No.8320 of 2009, in which, appellants-original petitioners challenged the legality and validity of the decision taken by respondent No.2 dtd. 17/6/2008 and sought refund of the amount paid, and to be precise, the relief clause contained in the petition is reproduced hereunder;