”HE HIGH COURT OF JUDICATURE AT J§BALPUR W§IT PETITION No:§§li1£§_/2ooo 1p M/s Project Automobiles,P.B.No;80, Great Eastern Boad,Bhi1ai-49O 001, Distt.Dnrg, Through General Power of Attorney Holder Shri R.S.Singh. 2, Arun Sanghi, aged about 55 years, son of Shri S.P.Sanghi. Mrs. Arti Sanghi, aged 46 years, W W/o Shri Arum Sanghi. 4- Akhil Sanghi, aged 26 years,S/a Shri Arum $aqghi. ?etitioners Nos. 2 to 4 resident of 24, Hemparabha,68,%arine-Drive,Mumbai-400020{ Vgrsug RESPONDENTS 1. The State of Madhya Pradesh, Through ?rincipa1 Secretary, Department of Revenue,Governmett of Madhya Pradesh,Bhopa1. 2- District Registrar and Collector of Stamps Burg (W). 3- State Bank of India, I Main Branch,8ector-I,Bhilai (M?) 490 001. PETITION UNDE3 ARTICLES 226/227 OF THE CONSTITUTION OF 1HDIA DETAILS OF THE PETITION : mm wt 2000 nu-uun"unnuuuuun. XI‘HC-22 fwj‘l x“i n v : ,«zS XI~HC-22 mmifwm . %a%1137&¥i . ‘ture has: the campetense ta 3f si‘amp duty as per Entry 63 1-4 of List»!!! oi" the Seventh ngtétuticn: mination beuau‘w a decument Mia propmy i5 Iiahle t0 extra 3ectian ?‘3 of the 19% Act ted within the block wherea$ a not i§able m excew duty‘wieiy s aituated .w'ithin ‘tha Municipal beamed caurwse! appeari this Iegai potaitinn. m mew of ihe submissian‘ \mr‘ties and, partmuiariy the fact (b)‘i‘he Emte Leg'gsia pmvide the rate$ read with Entry Schedule ofthe. CO (c) Thaw is no dim”! reiating to Qmmova stamp ciuw under bettause it i$ $itua‘ sjmifar properiy i$ an thg gmund it i area; (ciySettérm ?5 6f me previac ta Sesticm effea fram the dz farce Le. 25/G1i19 (a)The retroactivity m the peraom wha ' “mum b9 Hame t9 persons wh'a have ‘ wamd not be entitie ad ‘ta refund.” 1953 Mt [5 intra vira$rand the ‘4’5 is to be given reirogpeaive te when Sectign 7’5 came mic: .M; and. ’oulci haw, iimited effent $0 that have hat paiei tim $tamp duty pay under iha pmviscs but the paid under the main pi'wiizion ‘%%R§i’f) ( 1g for the petitibnem doesa not c€i$puta a made by the counsei appeafihg far the that ihis mattwar m squareiy coveraci by XI«HC-22 tha deci$ion afthe D§vi$i0n Eencf petitiun stands firiany di$p¢$ad 9f Learnead came? for the Wetifimers prays far refumsi cf ss‘curity cfeposit. Wegecuri‘ty‘ ammmt; if ar be rm wrcjer as t6; mms. Sdl- Sunil Kumar Sinha Judge Sd/- \ ‘ Acting Chief Justice \ ! ef High Caur't 0f Madhya Pradesh, this with the obsematiam queted above, y, deposited, be rammed. There shali 011%W) ‘h 1