ALEMBIC PHARMACEUTICALS LIMITED vs CHIEF CONTROLLING REVENUE AUTHORITY

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

Advocates:
For the Appellants/Petitioners: MR SN SOPARKAR, MR NANDISH CHUDGAR
For the Respondents: MS MAITHILI MEHTA

Table of Content
1. judgment reference under gujarat stamp act. (Para 1)
2. facts of the alembic pharmaceuticals case. (Para 2)
3. applicants arguments on stamp duty. (Para 4)
4. state's counter-arguments regarding demerger. (Para 5)
5. court's observations on interpretation of the statute. (Para 6 , 7 , 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18)
6. determination of reconstruction and duty liability. (Para 20)
7. final order and disposal of the reference. (Para 21)

O/SR/1/2012 CAV JUDGEMNT

SR12012Oj1.doc

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

STAMP REFERENCE NO. 1 of 2012

FOR APPROVAL AND SIGNATURE:

HONOURABLE THE CHIEF JUSTICE

MR. BHASKAR BHATTACHARYA

Sd/-

HONOURABLE MR.JUSTICE

VIJAY MANOHAR SAHAI

Sd/-

HONOURABLE MR.JUSTICE

RAVI R.TRIPATHI

Sd/-

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Whether Reporters of Local Papers may be allowed

to see the judgment ?

Yes

To be referred to the Reporter or not ?

Yes

Whether their Lordships wish to see the fair copy

of the judgment ?

Whether this case involves a substantial question

of law as to the interpreta