JUDGMENT :

J.B.PARDIWALA, J.

1. This appeal under Clause 15 of the Letters Patent is at the instance of the State of Gujarat being an unsuccessful respondent of a writ application and is directed against the judgment and order passed by a learned Single Judge of this Court dated 04.02.2016 in the Special Civil Application No.345 of 2011 by which the learned Single Judge allowed the writ application filed by the respondent herein-original writ applicant.

2. The facts, giving rise to this appeal, may be summarized as under;

2.1 The writ applicant filed the Special Civil Application No.345 of 2011, seeking the following reliefs;

“(A) That this Hon’ble High Court may be pleased to issue the writ of Certiorari or any other appropriate writ, order or direction in the nature of Certiorari quashing and setting aside the order dated 16.06.2010 passed in Revision Application No.41 of 2008 by the Chief Controlling Revenue Authority, Gujarat State, Gandhinagar (Annexure-”I”) together with the order dated 03.07.2008 issued by the Collector & Additional Superintendent of Stamps, Gujarat State, Gandhinagar (Annexure-”E”) and thereby to allow this writ petition.

(B) That this Hon’ble High Court may be pleased to stay the operation, implementation and the execution of the order dated. 16.06.2010 passed in Revision Application No.41 of 2008 by the Chief Controlling Revenue Authority, Gujarat State, Gandhinagar (Annexure-”I”), till and pending the admission, hearing and the final disposal of this writ- petition on merits by this Hon’ble High Court.

(C) That this Hon’ble Court may be pleased to award the cost of this writ petition.

(D) That this Hon’ble High Court may be pleased to grant any other and further relief(s) which may deem to be just, fit and expedient in view of the equity, peculiar nature, facts and the circumstances of the case.”

2.2 It appears from the materials on record that the original writ applicant is a Private Limited Company. The writ applicant was ordered to be directed by the authority concerned to pay the deficit stamp duty of Rs.5,89,340/- in accordance with Article 20(d) of the Schedule-I and also an amount of Rs.1,00,000/- towards the penalty in accordance with Section 39(1)(b) of the Bombay Stamps Act, 1958 (for short “the Act, 1958”). The order passed by the Collector & Addl. Superintendent of Stamps, State of Gujarat, Gandhinagar dated 03.07.2008 passed under Section 39(1)(b) of the Act, 1958 was challenged by the writ applicant by filing a revision application before the Chief Controlling Revenue Authority, Gujarat State, Gandhinagar under Section 53(2) of the Act. The revision application came to be rejected by the Chief Controlling Revenue Authority.

2.3 A Scheme of Amalgamation of one M/s.Usman Paper Mills with the writ applicant company was sanctioned under Sections 391 and 394 respectively of the Companies Act, 1956 by the Company Court vide a common order dated 29th October, 2004 passed in the Company Petition No.04 of 2004 and Company Petition No.05 of 2004 respectively. In view of the definition of the term “conveyance” in Section 2(g)(iv) of the Bombay Stamp Act, 1958 (now the Gujarat Stamp Act, 1958), the order was liable to payment of stamp duty, in respect of the properties and assets of the transferor company conveyed to and in the name of the transferee company, as per Article 20(c) of the Schedule-I to the Act. The copy of order was presented before the stamp authority for payment of stamp duty. The stamp authorities took the view that the same was presented after a period of one year as contemplated under Section 40 of the Stamp Act.

2.4 The aforesaid order of amalgamation dated 29th October, 2004 in the Company Petitions was made subject to the requisite orders that may be passed by the Board of Industrial & Financial Reconstruction (BIFR). The certified copy was received on 11th January, 2005. The BIFR granted sanction on 07th June, 2005. The order was presented for stamp duty on 17/23rd February, 2006.

2.5