IN THE HIGH COURT AT CALCUTTA CIVIL APPELLATE JURISDICTION ORIGINAL SIDE BEFORE:

The Hon’ble Justice Soumen Sen And The Hon’ble Justice Biswaroop Chowdhury RVWO 27 of 2024 With APO 174 of 2018 IA No. GA 2 of 2024 West Bengal financial Corporation Vs.

Efcalon Tie-Up Pvt. Ltd.

RVWO 7 of 2025 IA No. GA 1 of 2025 Efcalon Tie-UP Pvt. Ltd.

Vs.

West Bengal Financial Corporation For the WBFC : Mr. Anindya Mitra, Sr. Adv.

Mr. Sanniddhya Dutta, Adv.

Mr. Abhijit Sarkar, Adv.

Mr. Abhik Chitta Kundu, Adv.

For the Efcalon : Mr. Sabyasachi Chowdhury, Sr. Adv.

Mr. Rupak Ghosh, Adv.

Mr. Meghnad Dutta, Adv.

Mr. Rajesh Upadhyay, Adv.

Hearing Concluded on : 2nd August, 2025 Judgment on : 11th August, 2025 SOUMEN SEN, J:

1. Both the plaintiff and the defendant have filed review applications separately with regard to the payment of stamp duty as directed by the judgment and order dated 25th August, 2023. This judgment is under review.

2. The grounds are different. However, it pertains to a direction by the Hon’ble Division Bench for payment of stamp duty on instrument dated 7th July, 2008 described as Memorandum of Understanding (MOU).

3. The first review applicant, West Bengal Financial Corporation and the second rev