Case Law Details
Ramratna Wires Ltd. Vs State of Gujarat (Gujarat High Court)
The issue raised in this writ application as regards the legality and validity of collecting the stamp duty on the Bills of Entry is no longer res-integra in view of the pronouncement of this Court in the case of State of Gujarat and others Vs. Reliance Industries Ltd. (Letters Patent Appeal No. 6 of 2011 and allied appeals) decided by a Division Bench of this Court vide judgment dated 08.09.2011, to which, one of us (J.B. Pardiwala, J.) was a party. In the said litigation also, the writ petitioners had challenged the notices issued by the authorities and the guidelines issued for charging the stamp duty on the Bills of Entry. The State of Gujarat lost before the learned Single Judge and accordingly, various appeals were filed.
The respondents are directed to refund the amount of Rs.22,41,866/- to the writ applicant No.1 (M/s. Ramratna Wires Ltd.) and Rs.1,18,47,859/- to the writ applicant No. 2 (M/s. R.R. Kabel Ltd.). These two amounts as referred to above were collected from the respective writ applicants as a stamp duty on the “Bills of Entry” filed for the goods imported by them, which otherwise could not have been recovered.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs:
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