IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE VIVEK RUSIA &

HON'BLE SHRI JUSTICE PRADEEP MITTAL

th

ON THE 19 OF FEBRUARY, 2026 MISC. PETITION No. 6936 of 2019 M/S JAI PRAKASH ASSOCIATED PVT. LTD.

Versus THE STATE OF MADHYA PRADESH AND OTHERS Appearance:

Shri R.S. Jaiswal, Senior Advocate with Ms. Anjali Upadhyay, Advocate for petitioner.

Shri Ritwik Parashar, Government Advocate for respondents.

ORDER Per: Justice Pradeep Mittal 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 Gov