REPORTABLE IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ON THE 20^th DAY OF APRIL, 2022 BEFORE HON’BLE MR. JUSTICE MOHAMMAD RAFIQ CHIEF JUSTICE &

HON’BLE MR. JUSTICE SANDEEP SHARMA CIVIL WRIT PETITION NO. 4394 of 2021 Between:

JSTI TRANSFORMERS PVT. LTD.

H.B. NO. 214, BHATAULI KALAN, PARGANA DHARAMuPUR TEHSIL NALAGARH, DISTT. SOLAN HP THRUGH ITS EXECUTIVE DIRECTOR ….PETITIONER (BY MR. ATUL JHINGAN, ADVOCATE).

AND

1. THE STATE OF HIMACHAL PRADESH THROUGH ITS PRINCIPAL SECRETARY-CUM-FINANCIAL CONTROLLER (REVENUE), gGOVERNMENT OF HIMACHAL PRADESH, GOVERNMENT SECRETARIAT, SHIMLA

2. DEPUTY COMMISSIONER, SOLAN, DISTRICT, BAJORAL KHURD, SOLAN, HIMACHAL PRADESH 173 212.

RESPONDENTS.

(BY MR. ASHOK SHARMA, ADVOCATE GENEAL WITH MR. VIKAS RATHORE, ADDITIONAL ADVOCATE GENERAL).

Whether approved for reporting?

This petition coming on for orders before notice this day, Hon’ble Mr. Justice Mohammad Rafiq, passed the following:

O R D E R This writ petition has been preferred by JSTI Transformers Pvt.

Ltd, a private limited company, duly registered under the Companies Act, 1956, having its Works and Registered office at HB 214, Hilltop Industrial Area-I, Bhatauli Kalan, Jharmajri, Tehsil Baddi, District Solan, Himachal Pradesh. The petitioner company was established in the year 2009 by two shareholders namely M/s Stesalit Ltd. (with 30% shareholding) and JST Tansformateurs (with 70% shareholding). Petitioner-company was granted permission by the Government of Himachal Pradesh under Section 118 of the Himachal Pradesh Tenancy and Land Reforms Act, 1972 to purchase land in Nalagarh area of District Solan, Himachal Pradesh on 12.6.2009. A sale deed was registered in the name of the petitioner-company on 20.2.2010. According to the petitioner, at the time of registration of sale deed, requisite stamp duty amounting to Rs. 20,27,800/- was duly paid by the gCompany. The Company started running into losses in the year 2015, on account of low capacity utilization. In these circumstances, the major shareholder i.e. JST Transformateurs requested M/s Stesalit Limited to contribute to the losses but the same was denied and there arose a dispute between the shareholders, which culminated into litigation before the Company Law Board as well as Arbitration in Singapore, as per shareholders agreement. During the pendency of the lis at different levels, minority shareholder i.e. M/s Stesalit Limited decided to sell its shares to JSTT on 27.5.2017 and move out of the joint venture. A settlement agreement was entered into between them on 27.5.2017 to this effect.

2. Case of the petitioner is that upon the exit of the minority shareholder, the petitioner-company became 100% subsidiary of JSTT and accordingly applied for change of name to JSTI Transformers Pvt Ltd., which was duly approved by the Registrar of Companies on 22.3.2018. The change of name of the company was entered in GSTIN on 5.9.2018, Importer-Exporter Code (IEC) and Bank account on 8.9.2018. The Industries Department also issued an NOC on 4.12.2018 and 7.2.2019 for approvirng change of name. The petitioner duly submitted an application in the office of Deputy Commissioner, Solan on 20.2.2019 ofor effecting such changes in the revenue record. The office of the Deputy Commissioner, Solan, recommended the case of the petitioner on 16.8.2019. The Revenue Department raised a query on 27.9.2019, which was duly replied to by the petitioner on 22.10.2019. A request letter was sent to the Revenue Secretary by the petitioner-Company, on 2.12.2019. The Revenue Secretary issued an order on 4.3.2020 for reviewing the case. The office of Deputy Commissioner, Solan, made the final recommendation on 2.6.2020. Accordingly, request letters were sent to the Chief Minister’s office, Revenue Secretary and Deputy Commissioner, Solan on 7.7.2020. The final order was issued by the Revenue Secretary on 18.12.2020, but, surprisingly, while granting permission for effecting change in the name of the Company in the revenue record, a condi