Idea Cellular Limited Through Its Power Of Attorney Holder Mr. A. K. Bhaduri vs. State Of U. P. Tax And Registration Through Its Secretary

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS I.A.No.3 in Petition(s) for Special Leave to Appeal (Civil) No(s).24052/2008 (From the judgment and order dated 26/08/2008 in CMWP No. 42784/2006 of The HIGH COURT OF JUDICATURE AT ALLAHABAD) TATA TELESERVICES LTD. Petitioner(s) VERSUS STATE OF U.P.& ORS. Respondent(s) (For interim directions) Date: 20/04/2009 This Petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE S.H. KAPADIA HON'BLE MR. JUSTICE AFTAB ALAM For Petitioner(s) Mr. Harish N. Salve, Sr.Adv. Mr. R.N. Karanjawala, Adv. Ms. Ruby Singh Ahuja, Adv. Ms. Simran Brar, Adv. Mr. Manu Aggarwal, Adv. Mrs. Manik Karanjawala,Adv. For Respondent(s) Mr. Aarohi Bhalla, Adv. Ms. Vandana Mishra, Adv. Mr. Manoj Kr. Dwivedi, Adv. Mr. G. Venkateswara Rao, Adv. UPON hearing counsel the Court made the following ORDER I.A.No.3/2009: Having heard learned counsel, we direct the petitioner-Tata Teleservices Limited to move the Commissioner of Stamps within a period of two weeks, enclosing a sample document in original, seeking 1 opinion of the Commissioner under Section 31 of the Stamp Act. The Commissioner will decide the matter within four weeks therefrom. Since the petitioner has taken a fair stand, we are of the view that, at this stage, no coercive steps for recovery of penalty, including

demand, shall be taken.

The Commissioner shall decide the matter uninfluenced by the impugned order of the High Court as well as the Circular issued by the Commissioner (Admn.).

Needless to add that the petitioner will move the

Commissioner without prejudice to its rights and contentions.

I.A. is disposed of accordingly.

COURT MASTER COURT MASTER

(N. ANNAPURNA) (MADHU SAXENA)

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