2025:BHC-NAG:11087-DB IN THE HIGH COURT OF JUDICATURE AT BOMBAY, NAGPUR BENCH, NAGPUR.

WRIT PETITION NO. 8048 OF 2022 WITH WRIT PETITION NO. 761 OF 2023 WRIT PETITION NO.8048/2022 Tejomay Apartments Condominium an association of apartment owners formed by deed of declaration registered under the Maharashtra Apartment Ownership Act, 1970 through its Secretary Shri Bhavesh kumar Hasmukhrai Majithia, aged about 51 years, Occ.: Business, having its office Plot No.128, Tejomay Apartments, Opposite Jain Mandir, Farmlald Layout, Ramdaspeth, Nagpur.

…. PETITIONER.

// VERSUS //

1. State of Maharashtra, through the Secretary, Ministry of Revenue and Forest, Madame Kama Road, Hutatma Rajguru Chowk, Mantralaya, Mumbai-32. 2. Joint District Registrar and Collector of Stamps, Nagpur City, New Administrative Building No.2, Wing, 3^rd Floor, Divisional Commissioner Office Premises, Civil Lines, Nagpur.

3. The Sub-Registrar, Nagpur, …. RESPONDENTS .

WITH WRIT PETITION NO.761/2023 1. New Ramdaspeth Griha (Grah) Nirman Sahakari Sanstha Limited, Nagpur, a Society Registered under the Maharashtra Co-operative Societies Act, 1960 having its Office at Flat No.102, Abhinav Smruti, Plot No.T-8, Near R.S.

Convent, Laxmi Nagar, Nagpur–440022, Tahsil and District – Nagpur, through its power of attorney holder Mrs. Juhi A.Laddha, Aged 36 years, Occupation : Business, Resident of 102, La Regalia, Canal Road, Ramdaspeth, Nagpur – 440 010.

2. M/s. Green India Infra, a firm registered under the Indian Partnership Act, 1932, having its registered office at 102, La Regalia, Plot No.94, Canal Road, Ramdaspeth, Nagpur-440 010,Tahsil and District: Nagpur acting through its Partner Mrs. Juhi A.Laddha, Aged 36 Years, Occupation : Business, Resident of 102, La Regalia, Canal Road, Ramdaspeth, Nagpur- 440 010.

…. PETITIONERS.

// VERSUS //

1. State of Maharashtra, through the Secretary, Ministry of Revenue and Forest, Madame Kama Road, Hutatma Rajguru Chowk, Mantralaya, Mumbai-32. 2. Joint District Registrar and Collector of Stamps, Nagpur City, New Administrative Building No.2, Wing, 3^rd Floor, Divisional Commissioner Office Premises, Civil Lines, Nagpur.

3. The Sub-Registrar, Nagpur, …. RESPONDENTS .

______________________________________________________________

Shri Rahul Bhangde, Advocate for Petitioners.

Shri Birendra Saraf, Advocate General with Shri D. V. Chauhan, Sr. Advocate &

G.P. a/b. Shri N.S. Rao, AGP for the respondent Nos.1 to 3.

______________________________________________________________

CORAM : ANIL S. KILOR AND RAJNISH R. VYAS, JJ.

DATED : OCTOBER 14, 2025.

ORAL JUDGMENT : (Per : Anil S. Kilor, J)

1. Since the issue involved in both the petitions is common, both the petitions are heard together.

2. Heard.

3. RULE. Rule made returnable forthwith. Heard finally by consent of the learned counsel for the parties.

4. The petitioner in Writ Petition No.8048 of 2022 is an Apartment Condominium seeking following reliefs:

“(i) hold and declare that Article 36 (Annexure-6) of the Maharashtra Stamp Act, 1958 in so far as the said provisions provides for levy of Stamp Duty on “renewal of a perpetual lease” is manifestly arbitrary and violative of Art. 14 and 300A of the Constitution of India.

(ii) consequently direct the respondents to refund the amount of Rs.34,26,500/- being an amount paid by the petitioner towards stamp duty for renewal of lease for a further period of 30 years by indenture of lease dated 11.11.2021 (Annexure No.5) along-with interest at 12%

p.a. from 11.11.2021 till refund.

(iii) Grant any relief as this Hon’ble Court may deem fit and proper in the interest of justice.”

The petitioners in Writ Petition No.761 of 2023 have also made similar prayer.

5. It is the case of the petitioners that the respondents and the grandfather of the President of the petitioner association Shri K.V.Bramha after paying full market price (premium) executed a registered perpetual lease of the land in question i.e. 128, Farmland Layout, Ramdaspeth, Nagpur, in his favour. The period of the said