BHARTI AIRTEL LTD vs THE CHIEF CONTROLLING REVENUE AUTHORITY AND ORS

Judgment text excerpt

Neeta Sawant WP-15746-2024-JR-FC IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 15746 OF 2024 Bharti Airtel Ltd. ....Petitioner -Versus- The Chief Controlling Revenue Authority and others ....Respondents Mr. Amit Jamsandekar with Mr. Amit Khairwar, Mr. P. Dhande, Ms. Swati Chandan and Ms. Archita Gharat i/b Link Legal, for the Petitioner. Mrs. M. S. Bane with Mr. Aditya Deolekar, AGP for Respondent- State. Coram : Sandeep V. Marne, J. Judgment Reserved On : 7 May 2025. Judgment Pronounced On : 9 May 2025. JUDGMENT: 1) The Petition is filed challenging order dated 2 August 2024 passed by the Chief Controlling Revenue Authority, Maharashtra State, Pune (CCRA) by which Appeal No. 4 of 2023 preferred by the Petitioner has been rejected and order dated 14 November 2022 passed by the Collector of Stamps assessing the stamp duty at Rs.7,38,99,000/- has been confirmed. Page No. 1 of 28 Friday, 9 May 2025 Neeta Sawant WP-15746-2024-JR-FC 2) Petitioner is engaged inter alia in the business of providing telecommunication services in the country, including mobile, telephone services, high speed data, enterprise services etc. under the brand name 'Airtel'. It has been duly licensed under provisions of Section 4 of the Indian Telegraph Act, 1885 for providing telecom services in the specified license service areas and as such exercises power of a Telecom Authority under Section 4 of the Indian Telegraph Act. Tata Teleservices (Maharashtra) Limited (TTML) is a Company incorporated under the provisions of the Companies Act, 1956 and was also engaged in the business of providing telecommunication services in the State of Maharashtra. 3) A Scheme of Arrangement for demerger of consumer mobile business of TTML into the Petitioner as a going concer