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IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA
HON'BLE MR. JUSTICE AJAY MOHAN GOEL
Mahle Anand Filter System Ltd – Appellant
Versus
State of Himachal Pradesh – Respondent
JUDGMENT :
(Ajay Mohan Goel, J.)
By way of this writ petition, the petitioner has, inter alia, prayed for the following reliefs:-
(i) Issue a writ of certiorari or a writ order or direction in the nature of certiorari quashing the Impugned Clarification Letter issued by Respondent No.1 to Respondent No.2 vide Office Order No.Rev. Stamp (F)1-1/2005-IV dated 03/08/2022;
(ii) Issue a writ of certiorari or a writ order or direction in the nature of certiorari quashing the Impugned Directive issued by Respondent No.2 to Respondent No.3 vide Office Order No.PSH/11-NA (Misc-118)/2020-14 dated 09/01/2023;
(iii) Issue a writ of mandamus, or a writ, order, or direction in the nature of mandamus, declaring that Respondent No. 3 is not entitled to claim, and the Petitioner Company is not liable to pay, any stamp duty for recording the change of name in the revenue records.
(iv) Direct the Respondents to record the change of name of the Petitioner Company from M/s Purolator India Ltd. to that of M/s. Mahle Anand Filter Systems Pvt. Ltd. in the Revenue Records.”
2. In brief, facts necessary for the adjudication of this petition are that the petitioner-Company was initially incorporated in the name and
The court ruled that no stamp duty is payable for change of name in revenue records after amalgamation when the property was not part of the amalgamation scheme.
The main legal point established in the judgment is that the change of name of a company, as permitted by the Registrar of Companies, does not involve a transfer of assets and therefore does not requ....
Stamp duty on amalgamation is applicable only if immovable property is transferred within the state; otherwise, it should be based on the market value of shares issued.
Court confirmed that orders sanctioning amalgamation schemes are instruments of conveyance under stamp duty law, allowing states to reduce such duties; however, new computation methods require legisl....
The court established that stamp duty on amalgamation is determined by the share valuation as per the exchange ratio on the appointed date, following the amendments to the Maharashtra Stamp Act.
In the performance of this duty, if the authority in whom the discretion is vested under the statute, does not act independently and passes an order under the instructions and orders of another autho....
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