ORDER :

1. The present writ petition has been filed under Article 226 and 227 of the Constitution of India with the following prayers :

“It is, therefore, humb1y prayed that the record of the case may kindly be called for and the writ petition filed by the petitioner may kindly be allowed and:

1. by any writ, order or direction, the impugned order dated 21.01.2021 passed by the learned District Collector (Stamp) Jodhpur Division, Jodhpur in Reference Case no. 486/2018and impugned demand notice dated 28.01.2021 passed by the learned Collector (Stamps), Jodhpur Division, Jodhpur may kindly be quashed and set:

2. any other appropriate writ, order or direction, which this Hon’ble Court may deem just and proper in the circumstances of the case, may kindly be passed in favour of the petitioner.

3. The writ petition may kindly be allowed with costs throughout.”

2. The brief facts of the case are that a partnership deed was executed between the petitioner company and one Padmawati Associate, Jodhpur, situated at Opposite Vinod Tower, 401, LIGH, in front of Naiyon Ki Bagechi, Jodhpur on 21.10.2014 on a stamp paper of Rs.500/-, which was notarized by the Notary Public, Jodhpur.

3. The Partnership deed between the petitioner company and Padamwati Associate stated that the partners will work over a land as-measuring 3785.5 sq. meter situated at village Chokha, Tehsil & District Jodhpur and decided to run a business of hotel. The said partnership deed states that the business would only commence after the Padmawati Associates deposits Rs. 7,00,00,000/-in petitioner Company’s Bank Account.

4. Later on, when an audit was made by the office of the Accountant General, then it came to light that the said partnership deed is in violation of Article 43 (1) (C) of Schedule of the Rajasthan Stamp Act, 1998 because as per the partnership deed the land in question is being transferred and therefore the parties to the agreement are required to pay stamp duty in total Rs.35,76,230/-@ 1300/- per sq. feet, and thus the notice dated 17.10.2018 under the Schedule of the 1998 Act highlighting the same discrepancy in the document for depositing the remaining amount was served upon the petitioner.

5. Since the petitioner company failed to deposit the aforesaid amount, a reference case No. 486/2018 came to be registered against it before the District Collector (Stamp), Jodhpur Division, Jodhpur.

6. During the hearing and in the reply to the notice of the matter before the District Collector (Stamps), the petitioner-company specifically stated that the land in question is in possession of the petitioner company and there is no transfer of ownership rights by way of executing the partnership deed dated 21.10.2014 and therefore, there is no question to pay any stamp duty or deficit stamp duty by the petitioner company. It was also stated in the reply that the partnership deed/agreement which was executed between the parties, but due to the fact that the terms and conditions of the same could not be followed by the parties, the same came to be cancelled vide cancellation deed dated 30.6.2015.

7. However, the District Collector (Stamps), Jodhpur Division, Jodhpur after hearing to the petitioner-company and the written arguments submitted by them, vide its order dated 21.1.2021 answered the reference in affirmative and directed that a sum of Rs.75,46,384/-be recovered from the petitioner-company and said Padamawati Associate with further direction that the aforesaid amount shall also carry interest @ 12% from the date of the judgment till the said amount is not deposited, It is in pursuance of the aforesaid order dated 21.1.2021 passed by the District Collector (Stamps) Jodhpur, a recovery notice dated 28.1.2021 came to be received by the petitioner-company from the office of the District Collector (Stamp) demanding a total sum of Rs.75,46,384/- to be deposited within seven days from the date of receipt of the notice and it was informed that the proceedings of attachment of m