IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE VISHAL MISHRA st ON THE 1 OF JULY, 2025 WRIT PETITION No. 14092 of 2024 ANU AGRAWAL (PARTNER)

Versus THE STATE OF MADHYA PRADESH AND OTHERS Appearance:

Shri Ajay Gupta - Senior Advocate with Shri Rajeev Mishra -

Advocate for the petitioner.

Shri Alok Agnihotri - Government Advocate for the respondents/State. Shri Atul Anand Awasthy - Senior Advocate with Ms. Kriti Jain -

Advocate for the intervenor.

Shri Shashank Shekhar - Senior Advocate with Shri Amit Singh -

Advocate for the intervenor.

Shri Anurag Gohil - Advocate for the intervenor.

ORDER The present petition under Article 226 of Constitution of India has been filed seeking following reliefs:-

i) Issue a writ of Mandamus or any other appropriate writ or order directing Respondent No.2 to order mutation of land to be done in favor of United Spirits Limited/Respondent No.4 in accordance with Order dated 20.06.23 passed by Respondent No.2 in Case No. 546/A-6/2023-24/Gram Sarvar.

ii) Issue a writ of certiorari or any appropriate writ or order setting aside the impugned Signature Not Verified Signed by: SHUBHANKAR order dated 12.07.23 passed in case No. 546/A-6/2023-24/Gram Sarvar passed by Respondent No.2 be quashed;

iii) Issue a Writ of Mandamus or any appropriate writ or order directing Respondent No.3 to register the sale deed dated 24.09.23;

iv) Any other relief which is just and proper in the facts and circumstances of the case may also be granted for doing complete justice.

2. It is the case of the petitioner that petitioner is a partner of partnership firm M/s Harsh Packaging Company involved in the business of manufacturing of packing materials. Respondent No.4, a private company sold the land to the petitioner and the sale deed dated 24-09-2023 was executed between petitioner and respondent No.4 for a consideration of Rs.8.03 Crores towards the said sale. It is pointed out that earlier a Company Petition No.16/2000 was filed under Sections 391 to 394 of Companies Act, 1956 which was considered by this Court in original jurisdiction for sanction of amalgamation of applicant company. The said Company Petition was allowed on 17-05-2001 permitting amalgamation of the company as there was no objection from any quarters. The said order has attained finality as the same is not put to challenge anywhere. The amalgamation of Vitari Distilleries Limited with McDowell Spirit Limited was allowed by the Court. Thereafter, McDowell Spirit Limited changed its name to United Spirits Limited which was duly approved by the Registrar of Companies. United Spirits Limited is a subsidiary company of Diageo India Limited. Land bearing khasra numbers 80, 81, 96, 97, 98 and 99 (old khasra numbers 30, 31/1, 19/2/1, 25, 27 and 28/1) admeasuring total area 19.13 acres situated in village Sarwar, Tehsil Huzur, District Bhopal were registered in the name of Signature Not Verified Signed by: SHUBHANKAR Vitari Distilleries Limited in revenue records. These lands along with construction admeasuring 1000 square meters and a temporary constructed area admeasuring 6575.6 square meters on the land were purchased by the petitioner from United Spirits Limited vide aforesaid sale deed.

3. The Collector of stamps vide order dated 23-09-2019 issued a demand notice of Rs.3.50 Crores as stamp duty on amalgamation of Vitari Distilleries Ltd with McDowell Spirits Limited. The same was put to challenge before the Additional Commissioner Bhopal and the order dated 23-09-2019 passed by the Collector of Stamps was quashed by order dated 09/05/2022 on an appeal preferred by respondent No.4 i.e. United Spirits Limited and the matter was remanded back to the Collector of Stamps to pass a fresh order with regard to quantum of stamps to be paid by respondent No.4. Thereafter a fresh order was passed and it was further directed that the Authorities to take note of the order dated 17-05-2001 passed by this Court in Company Petition as well as order dated 02-03-20