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AUGUSTINE GEORGE MASIH, SAMEER JAIN
I. T. C. Limited (since amalgamated into ITC Limited) – Appellant
Versus
State of Rajasthan – Respondent
JUDGMENT :
Sameer Jain, J.
1. Since common issue is involved in all these writ petitions, with the consent of the parties, they were heard together and are now being decided by way of this common order. D.B. Civil Writ Petition No. 9532/2006 is taken as lead file to peruse the facts.
2. The petitioner-company is engaged in the business of running and operating hotels throughout the country, including the city of Jaipur in Rajasthan. The petitioner-company was operating the Hotel Rajputana Palace Sheraton in Jaipur, for which the land in question was leased for a period of 20 years vide lease deed dated 14.07.1989. The subject matter of the present writ petitions are three strips of land bearing Khasra No. 328/3 admeasuring 800 sqmtr, 400 sqmtr, and 380 sqmtr, which are within the Atal Ban area on which the hotel is constructed. The present writ petitions arises out of proceedings for adjudication of classification of lease deed dated 23.03.1998 executed by M/s J.K. Atal HUF in favour of the petitioner-company, with regard to the three strips of land as mentioned above, the levy and cha
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.
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 court established that independent lease deeds cannot be aggregated for stamp duty calculations, and the existence of an alternative statutory remedy precludes the invocation of writ jurisdiction....
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 ....
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