The court upheld the validity of charges for transfer of property as stipulated in the Lease Deeds, emphasizing the importance of contractual obligations and the authority's right to fix charges for transfer.

JUDGMENT

Krishna Rao, J. - The petitioners have challenged two notices issued by the General Manager (T.S.-T.a), Steel authority of India Limited, Durgapur vide no. Estate/La/5/384(3)/44 dt. 13th March, 2018 and Estate/La/5/384(3)/83 dt.11th april, 2018.

1. Due to acute shortage of quarters/accommodations in an around Durgapur Steel Plant various problems were cropped up for which the production was badly suffered and the same was discussed in the meeting of National Joint Committee for steel held on 09.06.1979 and it was resolved that in addition to the company quarters, efforts will be made to get clearance from the State Government for allotment of land in an around Steel Plan Township for private Housing by the employees preferably through Co-operative Societies. The steel authority of India in its 100th and 111th meeting of the Board of Directors held on 24th January, 1984 and 7th June, 1985 have decided to relinquish of more than 150 acres of undeveloped land 'as and where basis' in favour of Government of West Bengal upon payment of Rs.25,000/- per acres for subsequent settlement with Housing Co-operative Societies formed by the employees of Steel authority of India Limited, posted at Durgapur. The Government of West Bengal provided No Objection to the Steel authority of India, Durgapur Steel Plant for settling the said land through the Co-operative Societies formed by Steel authority of India Employees posted at Durgapur according to existing policy of the State Government.

2. On 15.05.1993 lease deeds were executed between Steel authority of India Ltd. and the Societies for a period of 33 years from the date of execution of the Lease Deed with the provisions for further renewable for two like periods on payment of such consideration by the lessee and on such terms and conditions as may be fixed and decided by the lessor.

Clause 3 (2) of the Lease Deed stipulates that:

'(2) To pay all rates, taxes, charges including water and other service charges, duties, burdens, assessments, outgoing and impositions whatsoever whether parliamentary parochial local or otherwise which now are or shall it any time hereafter during the said term be charged rated assessed or imposed upon or in respect of the land hereby demised or the said building/quarters and other erection that may be accepted by the Lessee thereon or on the Lessor or the Lessee or the occupier in respect thereof respectively.'

3. Subsequently, the respective societies have also executed sub leases with their respective members and sub lease of plot of land measuring an area of about 3 cotthas (2160 sq.fts) each members for a period of 33 years with the provisions for further extension at a consideration of Rs. 1988.34/-. The lease deed executed between the societies and its members reveals that the valuation of 3 cotthas of the land was Rs. 4,50,000/- and based thereon stamp duty was paid though the lease was granted on a consideration of Rs. 1988.34/-. Clause 3 (b) of the lease deed executed between the societies and its members having the same contents as mentioned above.

Clause 3 (m) of the lease deed executed between the Societies and its members stipulates that:

'(m) Not to use the land for any purpose other than that for which it has been demised and not to assign, transfer, mortgage or sublet or otherwise deal with or part with possession of the SUB-Lesses's interest of and in the said land hereby demised or any part thereof or the said buildings to be erected thereon by the Sub-Lessee as aforesaid and all other buildings and erections that may at any time be in or upon the said land or part thereof without previous consent in writing of Steel authority of India Limited i.e. the Lessor/Sub-Lessor and in case of any such transfer or other dealings with the prior approval of the Lessor as aforesaid or in case of devolution of interest by operation of the law furnish the Lessor with a certified true copy of the relative document or other evidence in respect of such tran