BHARTI AIRTEL LTD vs THE CHIEF CONTROLLING REVENUE AUTHORITY AND ORS

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 'Airte