IN THE HIGH COURT OF MADHYA PRADESH AT INDORE BEFORE HON'BLE SHRI JUSTICE PRANAY VERMA th ON THE 26 OF AUGUST, 2025 WRIT PETITION No. 24955 of 2018 M/S JUPITER WAGONS LTD. ( EARLIER KNOWN AS M/S COMMERCIAL ENGINEERS AND BO Versus BOARD OF REVENUE AND OTHERS Appearance:

Shri Sumit Nema, Senior Advocate along with Shri Piyush Parashar, Advocate for the petitioner.

Shri Raghav Shrivastava - Govt. Advocate for the State.

ORDER With the consent of learned counsel for the parties, the matter is finally heard.

02. By this petition preferred under Article 226 of the Constitution of India the petitioner has challenged the order dated 19.06.2018 (Annexure P/18) passed by the Board of Revenue, Gwalior affirming the order dated 04.12.2015 (Annexure P/16) passed by the Collector of Stamp, District Dhar and the notice dated 26.09.2018 (Annexure P/19) issued by the Additional Tehsildar and District Registrar, District Dhar.

03. The facts of the case reveal that the petitioner company was earlier known by the name of M/s. Commercial Engineers and Body Builders Company Pvt. Ltd. It was a company registered under the provisions of the Companies Act and later on an application was preferred to the Registr