REGENT COMPUTRONICS PVT. LTD.

LI TAKA PHARMACEUTICALS LIMITED Appellant

V/S

STATE OF MAHARASHTRA Respondents

Referred Judgements :-

COMMISSIONER OF INLAND REVENUE V. G ANQUS AND CO [REFERRED TO]
SUN ALLI INSURANCE LTD V. INLAND REVENUE COMMISSIONERS [REFERRED TO]
GOODRICKE GROUP LTD V. STATE OF WEST BENGAL [REFERRED TO]
BUXA DOOARS TEA COMPANY LTD V. STATE OF WEST BENGAL [REFERRED TO]
IN RE NAVJIVAN MILLS CO LTD [REFERRED TO]
SAILENDRA KUMAR RAY V. THE BANK OF CALCUTTA LTD [REFERRED TO]
MOHAN CHOWDHURY K C DULIA ON BEHALT OF RAJ KUMAR VOHRA DETENU VS. CHIEF COMMISSIONER UNION TERRITORY OF TRIPURA:CHIEF COMMISSIONER UNION TERRITORY OF TRIPURA [REFERRED TO]
PURSHOTTAM H JUDYE VS. V B POTDAR THE AUTHORITY APPOINTED UNDER THE PAYMENT OF WAGES ACT [REFERRED TO]
PRITHVI COTTON MILLS LIMITED VS. BROACH BOROUGH MUNICIPALITY [REFERRED TO]
STATE OF TAMIL NADU VS. M RAYAPPA GOUNDER [REFERRED TO]
HIMALAYA HOUSE GO LIMITED BOMBAY VS. CHIEF CONTROLLING REVENUE AUTHORITY [REFERRED TO]
R R ENGINEERING CO SHITAL PRASAD VS. ZILA PARISHAD BAREILLY:TOWN AREA COMMITTEE KURAOLI [REFERRED TO]
UNION OF INDIA VS. BOMBAY TYRE INTERNATIONAL LIMITED [REFERRED TO]
GENERAL RADIO AND APPLIANCES COMPANY LIMITED VS. M A KHADER [REFERRED TO]
P SAMBAMURTHY VS. STATE OF ANDHRA PRADESH [REFERRED TO]
PRESIDENT OF INDIA VS. CAUVERY WATER DISPUTES TRIBUNAL [REFERRED TO]
RUBY SALES AND SERVICES PRIVATE LIMITED VS. STATE OF MAHARASHTRA [REFERRED TO]
STATE OF MAHARASHTRA VS. M S BUILDERS PRIVATE LIMITED [REFERRED TO]
HINDUSTAN LEVER EMPLOYEES UNION VS. HINDUSTAN LEVER LIMITED [REFERRED TO]

JUDGEMENT

(1.) IN this group of petitions, the petitioners have prayed that section 2 (g) (iv) read with Article 25 of Schedule I of the Bombay Stamp Act, 1958 be declared unconstitutional, ultra vires the Constitution of India and nulland void. It is also prayed that the respondents be restrained from requiring the petitioners to pay stamp duty on the amalgamation orders passed by this Court or from taking any steps against the petitioners under the provisions of the Bombay Stamp Act, 1958.

(2.) AT the time of admission of the petitions, this Court had granted interim relief by taking usual undertakings that in the event this Court directs the petitioners, the petitioners shall pay the entire amount of stamp duty assessed without prejudice to the rights and contentions of the petitioners.

(3.) FOR appreciating the contention of the petitioners, it would be necessary to refer to section 2 (g) of the Bombay Stamp Act. Section 2 (g) reads as under:-2 (g) "conveyance" includes, -

Click here to view full judgment.

LI TAKA PHARMACEUTICALS LIMITED Vs. STATE OF MAHARASHTRA

Referred Judgements :-

JUDGEMENT

QUick Links

Get in Touch

Email

Contact Numbers

Address