ORDER :

Shree Chandrashekhar, A.C.J.

Aggrieved by the communication from the District Mining Officer, Palamau contained in Letter No. 353/N dated 15th February 2023 whereby the District Mining Officer restrained the petitioner-company from carrying mining operations till the purported dues of stamp duty are paid by it, the petitioner-company has approached this Court.

2. The petitioner-company has also questioned the direction by the Inspector General, Registration, Department of Revenue as contained in Letter No.13/Nivandhan Vividh Patrachar-02/2021 67/A dated 8th February 2023 to the Deputy Commissioner, Palamau for including the “Final Price Offer” in “The Coal Mines Development and Production Agreement” (in short, CMDP Agreement) for computation of stamp duty in relation to the mining lease granted to the petitioner-company over 126.90 hectares of land at Lohari Coal Mines. Alleging that the letters dated 8th February 2023 and 15th February 2023 are illegal, the petitioner-company is also seeking a direction upon the respondents to permit it to commence the mining operations i