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SHARAD KUMAR SHARMA
Jagmohan Singh – Appellant
Versus
Chief Revenue Controlling Authority/Commissioner, Kumaon – Respondent
JUDGMENT :
SHARAD KUMAR SHARMA, J.
1. The brief facts of the case are that, a lease deed dated 05.06.1997 was executed in favour of one Smt. Mahendra Kaur, in relation to the property, which has been described in the lease deed itself, to be governed under the provisions of the Government Grants Act. The said lease deed itself included a clause that the property thus transferred, by virtue of the lease deed, could be leased out by the lessee to the subsequent lessee, and thus, in the instant case, the present petitioner is said to have got the right of user which was claimed to be transferred in his favour, by virtue of registration of lease deed of plot no. 27, lying in the mini-industrial estate, Kichha, District Udham Singh Nagar, upon its sanction being granted by the General Manager, District Industries Centre, Haldwani (Nainital).
2. As a consequence of the said transfer of land under lease, on an annual premium of Rs. 36,704/- the stamp duty, which was payable on the transfer agreement, was determined to be made payable in accordance with Article 63 of the Indian Stamp Act.
3. The present petitioner was issued with the notice under Section 47A to be read with Section 33, resulti
The central legal point established in the judgment is that the transfer of lease under the Government Grants Act should be treated as an assignment of a lease and not a conveyance, and the stamp dut....
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 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).
The main legal point established in the judgment is that instruments executed for the purpose of carrying out the purposes of the Special Economic Zones are exempt from payment of stamp duty, and any....
An Agreement to Lease which does not create a present demise is classified as a license, not subject to stamp duty as a lease under relevant statutory provisions.
The main legal point established in the judgment is that the stamp duty for a mining lease should be calculated based on anticipated royalty, surface rent, and security deposit as per the provisions ....
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