ORDER :

Prayer in W.P.Nos.29364 of 2005 : Writ Petition under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, to call for the records of the District collector Tirunelveli made in his Proceedings M2/28230/05 dated 20.5.2005 and quash the same and consequently direct the respondent to calculate and collect the stamp duty for execution and registration of the lease deed in Form K of the Mineral Construction Rules 1960 of the lands of the petitioner over an extent of 28.43.0 hectares in Ramayanpatti Village, Tirunelveli Taluk and District for which mining operations are carried on based only on the dead rent fixed.

Prayer in W.P.No.6706 of 2006: Writ Petition under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, to call for the records of the District Collector Perambalur made in his proceedings in Na.Ka.No.219(G & M) 2005 dated 22.02.2006 and quash the same and consequently direct the respondents to calculate and collect the stamp duty for registration of the lease deed in Form K of the Mineral Construction Rules 1960 of the lands of the petitioner over an extent of 160.73.0 hectares in Alathiyur Village, Sendurai Taluk, Perambalur District, for which mining operations are to be carried on.

The issue involved in both the Writ Petitions are common and hence, they are taken up together and disposed of through this Common Order.

2. The case of the petitioner is that they are engaged in the business of manufacture and sale of cement. Limestone is the main raw material for the manufacture of cement. The petitioner therefore applied and has obtained various mining leases. It is the case of the petitioner that they have nearly 26 mining leases in various Districts. One such mining lease is for an extent of 70.25 acres of patta lands belonging to the petitioner. The lease was granted in favour of the petitioner for a period of 20 years through the Government Order issued in the year 1962 and this period ended in the year 1982. Thereafter, it was renewed from time to time upto the year 2017. When the third renewal was made for a period of 20 years from 1997 upto 2017, lease deed was executed in favour of the petitioner and the petitioner was directed to pay the stamp duty on the basis of the royalty payable. The petitioner made a representation and requested that the stamp duty shall be calculated only based on the annual dead rent and not on the annual royalty payable. Even though a clarification was sought for in this regard, there was no further development and the 3rd respondent was insisting for preparing the lease deed by typing on a stamp paper to the value of Rs.9,52,270/-. According to the petitioner, while arriving at this quantum, the respondents have fixed the rent based on the anticipated royalty. On this amount, the petitioner had to pay 1% towards the stamp duty. Aggrieved by the same, WP.No.29364 of 2005 was filed challenging the proceedings of the District Collector dated 20.5.2005.

3. Insofar as WP.No.6706 of 2006 is concerned, the mining lease pertains to an extent of nearly 437.07 Hectares which included both patta lands and poramboke lands at Perambalur District. In this case, the petitioner requested for granting mining lease for 30 years. The Government of Tamil Nadu, through a Government Order dated 17.10.2005, granted mining lease to the petitioner to an extent of 160.73.0 hectares. On 22.6.2006, the District Collector directed the petitioner to submit the lease agreement by typing on a stamp paper to the value of Rs. 84,46,988/-. Even in this case, the grievance of the petitioner is that the respondents have calculated the annual rent based on the anticipated royalty payable without fixing it on the basis of the dead rent. Aggrieved by the same, the present Writ Petition was filed.

4. A counter affidav