SCHAEFFLER INDIA LTD Vs. CHIEF CONTROLLING REVENUE AUTHORITY

JUDGEMENT

(1.) Rule. With consent, Rule made returnable forthwith and taken up for final disposal.

(2.) Vide judgment dtd. 20/1/2026, this Court had allowed the Petition setting aside the impugned order dtd. 25/3/2019 and 12/9/2022. Subsequently, an Interim Application was moved seeking expunging of paragraphs 7, 13, 20, and 21 of the judgment dtd. 20/1/2026. The paragraphs sought to be expunged recorded the submissions of Mr. Sakhardande, learned senior advocate for the Petitioner that the National Company Law Tribunal, Chennai (for short NLCT, Chennai ) order was lodged for adjudication in Chennai and stamp duty has been accordingly paid in Chennai and the findings of this Court on the said submissions.

(3.) This Court in earlier round of litigation had supported its findings by taking into consideration that the adjudicating authorities in Maharashtra cannot assess the stamp duty leviable on the NCLT, Chennai order as necessary stamp duty on the sanctioned order of NCLT Chennai Bench had already been paid. Though Mr. Sakhardande would submit that the said paragraphs are severable from the rest of the judgment, after hearing Mr. Sakhardande and learned AGP, this Court thought it fit to recall the order of 20/1/2026 and hear the matter afresh. Accordingly, the order of 20/1/2026 was recalled and matter was heard afresh.