Global E-services Pvt. Ltd. And Another v. State Of Maharashtra And Others

1. The Petition has been filed seeking the following relief:

(a) That this Hon'ble Court be pleased to issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate writ, order or direction, ordering and directing the Respondent No. 2 to forthwith pass an Order pursuant to the hearing which took place on 11 February 2020 and adjudicate upon the stamp duty, penalty, if any payable on the Leave and License Agreement dated 18 January 2016 entered into between Petitioner No. 1 and Respondent No. 3 and by which party;

2. Learned Addl. GP has placed before us a copy of the order dated 26 March 2021 of the Collector of Stamps, Borivali adjudicating the stamp duty alongwith fine/penalty payable on the Leave and License Agreement in question.

3. In the circumstances, nothing further survives for consideration in the Petition. The Petition is accordingly disposed of. We, however, make it clear that the Petitioner may pay the amount adjudicated on the stamp duty alongwith fine/penalty without prejudice to its rights and contentions and subject to the right of the Petitioner to file an Appeal challenging the aforesaid order dated 26 March 2021. It will be open for the Petitioner to seek recovery of payment of stamp duty and penalty/fine as adjudicated from the Respondent No. 3, if so permissible in law. All contentions are kept open.