VIKRAM NATH, AHSANUDDIN AMANULLAH
Rewa Tollway P. Ltd. – Appellant
Versus
State Of Madhya Pradesh – Respondent
JUDGMENT :
Vikram Nath, J.
1. By the impugned judgment and order dated 11.02.2010, the High Court of Madhya Pradesh at Jabalpur decided a group of twelve petitions wherein the question involved was whether a transaction where the right to collect tolls is given in lieu of the amount spent by the Concessionaire in the construction of roads, bridges etc. under the Build, Operate & Transfer (BOT) Scheme amounts to a “lease” as contemplated under Section 105 of the Transfer of Property Act, 18821 [TP Act] and Section 2(16) of the Indian Stamp Act, 18992[IS Act]. Further challenge made in the said writ petitions was with regard to the validity of the amendment made in proviso (c) to Clause (C) of Article 33 of Schedule 1(A) as amended by the Indian Stamp (M.P.) Act, 2002, and a further prayer was made to declare Section 48 and 48(B) of IS Act, 1899, as amended by M.P. Act 24 of 1990 as ultra vires.
2. The Division Bench of the High Court, after considering the submissions and the material on record came to the conclusion that the writ petitions were without any merit and accordingly dismissed the same. Aggrieved by the same, these twelve appeals have been preferred.
3. For the sake of co
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