SONY MONY ELECTRONICS LIMITED vs STATE OF MAHARASHTRA THROUGH COLLECTOR OF STAMP ANDHERI TALUKA AND ANR.

Judgment text excerpt

9.WP-2757.12(J).DOCX ppn IN THE HIGH COURT OF JUDICATURE AT BOMBAY Digitally signed ORDINARY ORIGINAL CIVIL JURISDICTION by PRACHI PRACHI PRANESH PRANESH NANDIWADEKAR NANDIWADEKAR Date: 2025.08.07 WRIT PETITION NO.2757 OF 2012 16:58:37 +0530 Sony Mony Electronics Limited a limited company registered under the Companies Act, 1956 having its address at Acme Regency, Vile Parle (West) … Petitioner Versus 1. State of Maharashtra through Collector of Stamp Andheri Taluka, MMRDA Building, 1st floor, Opp. Family Court, Bandra Kurla Complex Bandra East, Mumbai 400 051. 2. Chief Controlling Revenue Authority Maharashtra State Pune, New Administrative Building Ground Floor, Opp. Council Hall Sadhu Waswani Chowk, Pune 411 001. … Respondents ______________________________________________________ Mr. M. M. Vashi, Senior Advocate a/w. Ms. Panthi Desai and Ms.Manisha Desai i/b M/s. M. P. Vashi & Associates for the Petitioner. Mr. Himanshu Takke, AGP for Respondent Nos.1 & 2. ______________________________________________________ CORAM : Jitendra Jain, J. RESERVED ON : 4 August 2025 PRONOUNCED ON : 7 August 2025 JUDGMENT :- 1. This petition challenges an order dated 14 August 2012 passed by respondent no.2 under Section 53A of the Page 1 of 20 9.WP-2757.12(J).DOCX Bombay/Maharashtra Stamp Act, 1958 (hereinafter referred to as the ‘Stamp Act’) whereby a sum of Rs.8,21,000/- is demanded on account of deficit stamp duty on the instrument dated 15 December 2003. The petition also challenges order dated 21 August 2015 passed by respondent no.2 pursuant to the directions given by this Court. 2. In the impugned order dated 14 August 2012, reference was made to an audit report and the valuation report sought by respondent no.2 from the Joint Director, Town Planning, Valuation without the copy