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VIVEK RUSIA
Jai Prakash Associated Pvt. Ltd. – Appellant
Versus
State of Madhya Pradesh – Respondent
ORDER
Pradeep Mittal, J.—The petitioner has filed the present Miscellaneous Petition challenging the order dated 29.03.2016 (Annexure P/3) passed by the Collector, whereby the petitioner was directed to pay deficit stamp duty along with a penalty amounting to Rs.2,44,57,462/- (Rs.1,94,58,462/- towards deficit stamp duty and Rs.50,00,000/- as penalty). Against the said order, the petitioner preferred a revision before the Board of Revenue, however, the same was dismissed vide order dated 28.01.2019.
2. The facts of the case are that petitioner Company was granted a mining lease for extraction of limestone over an area of 150.028 hectares situated at Village Karmau, Tehsil Rampur Baghlan, District Rewa (Madhya Pradesh), for a period of 30 years by the State Government of Madhya Pradesh for use in its cement manufacturing plant. A Mining Lease Agreement was executed on 09.10.2014. The petitioner required limestone as captive mining material for manufacturing cement and, due to urgent necessity, executed the agreement on a stamp paper of Rs.1,000/-. The petitioner submitted the document before the Sub-Registrar, Rampur Baghelan, on 12.12.2014 for proper determination and payment of sta
Stamp duty – Royalty and dead-rent, both cannot be levied simultaneously on same lease.
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 stamp duty or the dead rent is to be charged on the basis of the amount of royalty to be paid, and the proviso to section 26 of the Act of 1899 applicable to the mining lease is required to be re....
Substitution of a lessee’s name post-death does not attract additional stamp duty if it does not establish a new lease.
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