6. IA 5362.2026.doc Maneshh P. Valeccha vs. UOI IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION INTERIM APPLICATION NO. 5362 OF 2026 IN WRIT PETITION NO. 2193 OF 2026 WITH WRIT PETITION NO. 2193 OF 2026 1. Maneshh Partaab Valeccha 2. Hiteshh Partaab Valeccha … Applicants IN THE MATTER OF Pratap Arjundas Valecha … Petitioner V/s. Union of India through the Secretary, Ministry of Finance and Ors. … Respondents _______________________________________ Mr. Ajeet Manwani i/b. A & A Legal for the Applicants Mr. Akhileshwar Sharma (through V.C.) for the Respondent - Revenue _______________________________________ CORAM : B.P. COLABAWALLA AND FARHAN P. DUBASH, JJ. DATE : 25th AUGUST 2026 P.C. : 1. The above Interim Application is filed by the Applicants to bring themselves on record in place of the Petitioner who passed away on 28th April 2026. The Applicants are the sons of the deceased Petitioner and are therefore seeking to be brought on record as the Legal Heirs and Representatives of the deceased Petitioner. --------------------------------------- Order dated 25th August 2026 6. IA 5362.2026.doc Maneshh P. Valeccha vs. UOI 2. Considering the aforesaid facts and circumstances, we allow the Interim Application in terms of prayer clauses (a) and (b) which read thus :- “(a) This Hon’ble Court be pleased to permit the Applicants to be brought on record as the Legal Heirs and Representatives of the deceased Petitioner in Writ Petition No. 2193 of 2026 (b) Applicants be permitted to amend the captioned Writ Petition to substitute the Applicants in place of the deceased Petitioner.” 3. The amendments shall be carried out within a period of two weeks from today and the amended copy of the Writ Petition shall be served on the Respondents immediately thereafter. In the event the Respondent – Revenue wants to file any Affidavit-in-Reply to the above Writ Petition, they shall do so within a period of three weeks from the date of service of the above amended Writ Petition on the Advocates for the Revenue. 4. The above Interim Application is disposed of in the aforesaid terms. However, there shall be no order as to costs. 5. We now place the above Writ Petition on Board for admission on 29th September 2026. --------------------------------------- Order dated 25th August 2026 6. IA 5362.2026.doc Maneshh P. Valeccha vs. UOI 6. This order will be digitally signed by the Private Secretary/Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order. ( FARHAN P. DUBASH, J. ) ( B. P. COLABAWALLA, J. ) Jyoti Pawar --------------------------------------- Order dated 25th August 2026 JYOTI PRAKASH PAWAR Digitally signed by JYOTI PRAKASH PAWAR Date: 2026.08.27 17:52:28 +0530