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MANINDRA MOHAN SHRIVASTAVA, FARJAND ALI
State of Rajasthan, through Sub-Registrar, Pali, District Pali – Appellant
Versus
Indus Tower Ltd. , Through Vikas Goyal, Assistant Manager – Respondent
JUDGMENT :
(Manindra Mohan Shrivastava, J.)
1. These appeals have been heard analogously as they arise out of common order dated 26.09.2018 passed by the learned Single Judge in batch of writ petitions filed by the appellant-State against common respondents and as these appeals involve identical issues of facts and law for determination, they are being decided by this common judgment.
2. The undisputed facts giving rise to filing of writ petitions by the State and as stated in the writ petitions as also in the impugned order are that identical lease deeds were executed in favour of the respondent-Indus Tower Limited by the respective land owners all over the State of Rajasthan. The lease deeds contained identical stipulation that the property in question was being leased out to the respondent-Indus Tower Limited being a registered infrastructure provider, indulged in the business of establishing multi-tenant towers for a range of wireless communication industries including PCS cellular ESMR, SMR, paging and fixed microwave as well as radio and television broadcaster. While the period
The notification dated 05.03.2003 providing reduced stamp duty rates did not apply to lease deeds with security charges, falling under Clause (c) of Article 33 of the Rajasthan Stamp Act, 1998.
The court affirmed that for mining leases, stamp duty calculations must account for anticipated royalty alongside dead rent per statutory provisions and established practices.
The main legal point established in the judgment is that the stamp duty for a mining lease should be calculated based on anticipated royalty, surface rent, and security deposit as per the provisions ....
Allowance for spoiled stamps – As per tenor of instrument, hence there was no unjust enrichment of State because stamp duty paid to it was as per provisions of Stamp Act. No doubt, Stamp Act provides....
An Agreement to Lease which does not create a present demise is classified as a license, not subject to stamp duty as a lease under relevant statutory provisions.
The stamp duty or the dead rent is to be charged on the basis of the amount of royalty to be paid, and the proviso to section 26 of the Act of 1899 applicable to the mining lease is required to be re....
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