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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
SHARMILA U.DESHMUKH
Schaeffler India Ltd. – Appellant
Versus
Chief Controlling Revenue Authority, Pune – Respondent
JUDGMENT :
SHARMILA U. DESHMUKH, J.
1. Rule. With consent, Rule made returnable forthwith and taken up for final disposal.
2. Vide judgment dated 20th January, 2026, this Court had allowed the Petition setting aside the impugned order dated 25th March, 2019 and 12th September, 2022. Subsequently, an Interim Application was moved seeking expunging of paragraphs 7, 13, 20, and 21 of the judgment dated 20th January, 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
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