IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 11348 of 2016 ==========================================================

ELECON EPC PROJECTS LTD., Versus PRINCIPAL SECRETARY/ADDITIONAL CHIEF SECRETARY REVENUE DEPARTMENT & 2 other(s)

==========================================================

Appearance:

MR HARSHAD J SHAH(752) for the Petitioner(s) No. 1 MS DHWANI TRIPATHI, AGP for the Respondent(s) No. 1,2,3 ==========================================================

CORAM:HONOURABLE MR. JUSTICE BIREN VAISHNAV Date : 08/11/2022

ORAL ORDER

1. Heard learned advocates for the parties.

2. In this petition, under Article 226 of the Constitution of India, the petitioner has challenged the communication dated 07.05.2016 passed by respondent no. 3 – Chief Controlling Revenue Authority in Stamp Appeal No. 90 of 2016 by which the request for refund of stamp was rejected confirming the order dated 30.09.2015.

3. Facts in brief would indicate that the petitioner which is a company registered and incorporated under the provisions of the Companies Act, 1956 issued non cumulative, non convertible redeemable preference shares of Rs.100/- each aggregating to Rs.1,27,32,00,000/- on 0