[2025:RJ-JP:8283-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 18087/2023 Aksh Optifibre Limited, A Company Incorporated And Registered In India Under The Provisions Of The Companies Act, 1956 And Having Its Registered Office At F-1075-80, Phase-III, RIICO Industrial Area, Bhiwadi, District Alwar (Rajasthan)- 301019 Through Its Process Associate Corporate Affairs (Legal) Mr. Sushil Wattal, S/o Mr. V.k. Wattal, Aged About 38 Years And A Resident Of Flat No. 1807, Lane No. 2, Ali Village, New Delhi. ----Petitioner Versus 1. State Of Rajasthan, Through Its Secretary, Revenue Department, Rajasthan, Secretariat, Jaipur. 2. Deputy Inspector General Cum Ex-Officio Collector (Stamps), Registration And Stamp (Anti Evasion), Jaipur- Special Circle, Jaipur, Rajasthan. 3. Deputy Inspector General, Registration And Ex-Officio Collector Stamps, Department, Circle Alwar- 1, Rajasthan. 4. Sub-Registrar, Bhiwadi, Alwar. 5. M/s Apaksh Broadband Limited, A Company Incorporated And Registered In India Under The Provisions Of The Companies Act, 1956 And Having Its Registered Office At F-1080, Phase-Iii, Riico Industrial Area, Phase-Iii, Bhiwadi, (Rajasthan)- 301019 (Already Amalgamated Into Aksh Optifibre Limited) ----Respondents For Petitioner(s) : Mr.Sunil Nath, Adv. with Mr.Akash Shrivastava, Adv. For Respondent(s) : Mr.Bharat Vyas, AAG (Sr.Adv.) with Mr.Kapil Vyas, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAMIL KUMAR MATHUR Order 24/02/2025 1. This petition was filed challenging the orders dated 08.07.2022 & 04.10.2023 passed by the DIG (Stamps) and the recovery notice dated 11.10.2023. [2025:RJ-JP:8283-DB] (2 of 2) [CW-18087/2023] 2. Learned counsel for the petitioner on instructions fairly submits that during pendency of the petition vide notification dated 10.07.2024 the grievance of the petitioner that no stamp duty is payable on the cancelled share has been addressed. However contention is that during pendency of the petition the petitioner has deposited the amount and the refund is to be sought for. 3. Considering that the grievance with regard to stamp duty on cancelled share no longer exists, this petition is disposed of with liberty to the petitioner to approach the respondents for refund of the amount. 4. There is no doubt in the eventuality of application being made, the same would be considered in accordance with law after providing an opportunity of hearing. (PRAMIL KUMAR MATHUR), J (AVNEESH JHINGAN),J Himanshu Soni/76