IL AND FS FINANCIAL SERVICES LTD. vs THE STATE OF MAHARASHTRA AND 3 ORS

Judgment text excerpt

2025:BHC-OS:8921 5-WP.2358.2018.(J).DOCX Sayyed IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2358 OF 2018 IL & FS Financial Services Ltd. A Company Incorporated under the provisions of the Companies Act, 1956 having its registered office at The IL & FS Financial Centre, Plot C-22 G-Block, Bandra Kurla Complex, Bandra East, Mumbai-400051. … Petitioner Versus 1. State of Maharashtra Through Government Pleader Original Side, PWD Building, Ground Floor, High Court, Bombay. 2. The Collector of Stamps (Enforcement-1) Nagar Bhavan, Fort, Mumbai 400001 3. The Collector of Stamps (Enforcement-2) Nagar Bhavan, Fort, Mumbai 400001 4. The Chief Controlling Revenue Authority, Ground Floor, New Administrative Building, Opp. Council Hall, Pune-411001 … Respondents ______________________________________________________ Mr Aditya Pimple a/w Mr Ranjit Shetty a/w Ms Avina Karnad i/by Argus Partners, for the Petitioner. Ms Jyoti Chavan, Addl. GP a/w Himanshu Takke, AGP for Respondent No.1 to 3. ______________________________________________________ Page 1 of 17 5-WP.2358.2018.(J).DOCX CORAM : Jitendra Jain, J. RESERVED ON : 17 June 2025 PRONOUNCED ON : 18 June 2025 JUDGMENT (Per Jitendra Jain, J.):- 1. This Petition filed under Article 226 of the Constitution of India seeks to challenge impugned demand notices dated 23 December 2013 and 31 December 2014 issued under the erstwhile Bombay Stamp Act, 1958 (now renamed as ‘the Maharashtra Stamp Act’). The only prayer pressed and argued before this Court is prayer clause (a) which reads as under: (a) That this Hon'ble Court may be pleased to issue a Writ of Certiorari or any other appropriate Writ, Order or direction in the nature of certiorari calling for the papers and proceedings in respect