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2010 (2) TMI 1038 - GUJARAT HIGH COURTLegality and correctness of the Circular dated 29th March 2006 issued by the State Government stating, inter alia, that stamp duty at the rate of Re. 1/- per ₹ 1000/- or part thereof is payable on goods imported through Ports and the Circular dated 10th January 2007 issued by the Respondent No. 3 - Gujarat Maritime Board stating, inter alia, that “No Demand Certificate” (NDC) in respect of the vessel arrived at Magdalla (Surat) Port will be issued after submission of clearance from “Registrar of Stamp Duty” regarding payment of stamp duty on the entire imported cargo and that NDC will not be issued by the said office to the vessels of import cargo without receipt of “Stamp Duty Clearance” challenged Held that:- In case of a bill of lading, the Act is not applicable and no stamp duty can be levied. In short, Section 2(1) and Section 74 of the Bombay Stamp Act clearly exclude a bill of lading from the purview of the Bombay Stamp Act. Thus, mere filing of bill of entry would not mean that the petitioner is required to pay stamp duty especially the goods are imported by way of Bill of Lading. As in the present case the tax has already been paid on bill of lading, there is no question of making any further tax on the same. If the bill of lading and the bill of entry are in the same name and if the person whose name is in the bill of lading is taking the goods, no separate stamp duty can be levied as the stamp duty is already paid under the Central Act. Again imposing tax on the very same person would amount to double taxation on the same person. However, if the goods are transferred to a third person the bill of entry will come into play and the third party is required to make the payment in accordance with Article 24. Therefore, no fault can be found in Article 24 and even the Circulars issued on the basis of the said Article. Thus if the bill of lading and the bill of entry are in the same name and if the person whose name is in the bill of lading is taking the goods, no separate stamp duty can be levied as the stamp duty is already paid under the Central Act. Again imposing tax on the very same person would amount to double taxation on the same person. However, if the goods are transferred to a third person the bill of entry will come into play and the third party is required to make the payment in accordance with Article 24. Therefore, no fault can be found in Article 24 and even the Circulars issued on the basis of the said Article.
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