Dismissed
Jayesh Kantilal Shah and 17 Ors. v. the State of Maharashtra and 5 Ors.
Bombay HCWP/1996/2018
Case brief
AI extract
What is this about?
The High Court held that the State of Maharashtra has legislative competence to levy stamp duty on Delivery Orders (DOs) under the Maharashtra Stamp Act, 1958. The Court ruled that DOs are distinct from Bills of Lading and Bills of Entry, occurring after customs clearance, and thus do not fall within the Union's exclusive domain of import/export.
What did the court decide?
None. The petitions challenging the levy of stamp duty on Delivery Orders were dismissed.