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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Mr.Justice N.ANAND VENKATESH, J
Premier Granites, Rep. by its Managing Partner Mr. M. Viknesh Kumar – Appellant
Versus
District Collector, Krishnagiri District, Krishnagiri – Respondent
ORDER :
This writ petition has been filed by the petitioner challenging the proceedings of the third respondent dated 09.10.2023 and for a consequential direction to the third respondent to register the supplementary lease deed dated 23.9.2023 entered into between the petitioner and the first respondent.
2. When the matter came up for hearing on 18.2.2025, this Court passed the following order :
"This Writ Petition has been filed challenging the impugned proceedings of the third respondent dated 23.09.2023 and for a direction to the third respondent to register the Supplementary Lease Deed dated 23.09.2023 entered between the petitioner and the first respondent.
2. The case of the petitioner is that, originally M/s. C.R.T. Granite Park represented by its sole proprietor, C.R.Tamilvanan applied to the first respondent for granting mining lease. The application was processed and mining lease was granted for a period of 20 years from 23.11.2020 to 22.11.2040. Mining Lease Deed dated 23.11.2020 was executed by the first respondent in favour of the said M/s. C.R.T. Granite Park and this document was registered as Document No.5023/2020 on the file of the third respondent. While registering t
The supplementary lease deed constitutes a transfer of lease, not a new lease, and is subject to stamp duty under Article 63 of the Indian Stamp Act, not Article 35(a).
No additional stamp duty required for supplementary lease deed on transfer of unextended balance lease period; registration subject to reasoned decision.
The main legal point established in the judgment is the distinction between 'gift' and 'lease' under the Stamp Act and the applicability of stamp duty on the transfer of leasehold rights, which was h....
The court affirmed that for mining leases, stamp duty calculations must account for anticipated royalty alongside dead rent per statutory provisions and established practices.
The applicable stamp duty for an unregistered agreement of sale for open agricultural land falls under Article 6(A) of the Indian Stamp Act, 1899, not Article 6(B).
Stamp duty – Royalty and dead-rent, both cannot be levied simultaneously on same lease.
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