The main legal point established in the judgment is that the document in question did not constitute a conveyance on sale as defined under the Stamp Act, and therefore was not liable for stamp duty.

M. M. GHILDIYAL, J. :-

Since all these review petitions are based on common grounds involving similar set of facts and question of law and have been filed seeking review of common judgment dated 13th April, 2004 passed by this Court in aforementioned writ petitions, hence these are being decided by one and common judgment.

2. The dispute relates to payment of stamp duty on the instrument of sale of resin by auction. Earlier this Court, following the judgment of Allahabad High Court M/s. Bhatt Industries, Damodhara, District Almora and Ors. v. The Divisional Forest Officer, Almora and Ors., had dismissed these writ petitions vide order dated 13.4.2004 by holding that the petitioners were liable to pay the stamp duty. Now, these review petitions have been filed citing one and common ground that the Division Bench of the Allahabad High Court in the aforesaid judgment did not examine the document in question as to whether it is a conveyance or simply an instrument of agreement of sale.

3. On a careful perusal of the judgment of the Allahabad High Court (supra), we find that the submission of the learned Counsel for the review petitioners/petitioners is correct for the reason that in the said judgment document in question has not been examined. Therefore, we may proceed to examine this question.

4. Form of contract of crude resin is reproduced as under:

"Value of the deed : 3,94,400/-.

This indenture made this 24 day of the March 2001 between the Governor of the Uttaranchal (hereinafter called 'seller' of the one part and M/s. Khurana Brothers, Rishsikesh (hereinafter called the 'Buyer' which expression includes its executors, administrators, successors and assigns) of the other part witnessed as follows :

1. The seller in consideration of payment to be made by the buyer as hereinafter provided at the rate of Rs. 1972/- per quintal calculated at per quintal named without container) and in addition the buyer shall have to pay sale tax on the total sale value of the resin 79% or the rate applicable at the time of sale subject to the following lines and conditions.

(A) Approximately 1160 tines 200 Quintals of crude resin (net weight) will be delivered at resin depot Sultan Nagari. The quantity may increase or decrease by 10% and the buyer will have to accept the quantity made available by the seller.

2. The weight of resin will be the same as has been recorded in the books of the seller. The seller reserves the right to reject the claim of the purchaser for weighment at the time of taking delivery.

(B) The resin sold will remain at purchaser's risk from date of acceptance of his bid and the seller will not be responsible for any loss and damage which may occur thereto from any cause whatsoever.

(C) All the resin sold will have to be removed by the purchaser within 60 days of the date of approval of the sale. It will be removed in not more than 60 installments as follows.

1. Within Days of approval of Sale.

2. Within Days of approval of Sale.

3. Within Days of approval of Sale.

4. Within Days of approval of Sale.

The purchaser can remove resin only with the written permission of the Divisional Forest Officer, Nainital, Forest Division, Nainital and on payment in advance of the full cost and sale tax of resin.

The seller does not take any responsibility for the quality of resin contained in the tins and will not give any resin in exchange.

3. The amount of sale price of the lot calculated on the basis of per quintal bid at the time of auction shall he payable by the buyer irrespective of the fact whether he lifts the material or not.

4. Any resin or tin left within the depot after the last date of lifting shall vest in the Govt. and shall be confiscated and refund in lieu of such resin or tins shall be due to the buyer.

5. No crude resin will be exported by the buyer from the resin depot specified in clause I except by such routes and via such chaukies as may be decided upon and recorded in written by the Forest Officer. The resin tins may be cou