JUDGMENT :

A.J.DESAI, J.

1. By way of present appeal under Clause 15 of the Letters Patent, the original petitioner has challenged CAV Judgment dated 20.12.2019 passed by the learned Single Judge in Special Civil Application No.14597 of 2019, by which the challenge to two orders dated 13.7.2018 passed by the Collector & Deputy Superintendent of Stamps as well as an order dated 29.6.2019 passed by respondent No.1 Appellate Authority, by which the respondent authority held that the petitioners would be liable to pay stamp duty on the price of share on the date of amalgamation treating the face value of the share including the premium price of the share decided by the companies who sought amalgamation, came to be dismissed.

2. The appeal came to be admitted by the Coordinate Bench of this Court and the implementation of the impugned judgment came to be stayed.

3. Several writ petitions were filed involving the same issue before the learned Single Judge and were pending for hearing. The Division Bench, therefore, directed to tag all the writ petitions along with the present appeal and