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2019 Supreme(Bom) 1551

ANUJA PRABHUDESSAI
Hindustan Unilever Ltd. – Appellant
Versus
State of Maharashtra – Respondent


Advocates Appeared:
Virag Tulzapurkar, Adv., Birendra Saraf, Adv., Jyoti Sinha, Adv., C. Nageshwaran, Adv., Sraddha Kedia, Adv., Sachin H Kankal, Adv.

JUDGMENT :

Anuja Prabhudessai, J.

Rule. With consent, rule made returnable forthwith.

2. In this Writ Petition, filed under Article 226 of the Constitution of India, the petitioner has sought the following reliefs :-

    "(a) That this Hon'ble Court be pleased to issue a writ of certiorari or any other appropriate writ order or direction calling for the records and proceedings relating to the impugned order dated 25th January 2018 (Ex O hereto) read with the Interim demand letter dated 7th April 2016 (Ex M hereto) and after examining the validity legality and propriety thereof, be pleased to quash and set aside the same.

(b) That this Hon'ble Court be pleased to issue a writ of mandamus or any other appropriate writ order or direction declaring / directing :-

(i) that vide letter dated 19th March 1997, the adjudication of stamp duty on the order of amalgamation is complete, valid and binding under Section 31 of the Act.

(ii) that apart from amount of Rs.23,25,66,519/- already paid by the Petitioner pursuant to the demand letter dated 19th March 1997, no further stamp duty is payable on the order of amalgamation;

and;

(iii) the Respondent No.1 and its subordinates to forthwith withdraw and cance

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