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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
MR. JUSTICE AVNEESH JHINGAN, MR. JUSTICE PRAMIL KUMAR MATHUR, JJ
M/s. Maheshwari Filling Statiopn Kharwa Through Deen Dayal Son Of Jay Kishan Maheshwari – Appellant
Versus
State Of Rajasthan – Respondent
Order :
AVNEESH JHINGAN, J
1. This writ petition is filed seeking quashing of order dated 22.04.2015 passed by the Rajasthan Tax Board, Ajmer (for short ‘the Board’) accepting the revision filed by the State.
2. The brief facts are that on 11.03.2002 respondent No.2 M/s Indian Oil Corporation Limited executed lease deed in favour of the petitioner. The lease deed was registered by the Sub Registrar Masuda, District Ajmer. An objection was raised by the audit that the valuation of the property was Rs.38,41,992/- and the requisite stamp duty was not paid. Reference made under Section 51 of the Rajasthan Stamp Act, 1998 (for short ‘the 1998 Act’) was dismissed by the Collector vide order dated 29.12.2009. The revision filed by the State against the order of the Collector was accepted by the Board vide order dated 29.12.2009.
3. The dispute is with regard to interpretation of the condition in the lease deed that as to whether the lease deed was executed only for a period of fifteen years for monthly rent of Rs.7500/-.
The relevant condition of the lease deed is quoted :-
“PROVIDED ALWAYS AND IT IS AGREED AND DECLARED that at the expiration or the said term of 10 years this lease will be auto
The lease deed contained an automatic renewal clause, establishing that no further act was required for renewal, thereby extending the lease beyond fifteen years.
Disciplinary action can be taken against quasi-judicial officers for negligence, even if the error is one of law, and lease agreements must be interpreted holistically.
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 court affirmed the authority's discretionary power to deny renewal of a mining lease based on lessee's violations under the Granite Conservation and Development Rules, emphasizing lawful discreti....
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