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D.B.SPECIAL APPEAL (WRIT) NO.396/2013.

HPCL. Vs. State of Rajasthan & Others.

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT

JAIPUR BENCH, JAIPUR

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D.B.SPECIAL APPEAL (WRIT) NO.396/2013.

Appellant:

Hindustan Petroleum Corporation Limited, Tel Bhawan, Sahkar

Marg, Opposite Jyoti Nagar, Jaipur -302 005 through its Senior

Regional Manager and duly constituted Attorney- Mr.H.S.Tuteja.

VERSUS

Respondents:

1.

The State of Rajasthan through the Principal Secretary to

the Government, Department of Finance, Secretariat, Bhagwan

Das Road, Jaipur.

2.

The Collector (Stamp) Jaipur Circle No.2, Jaipur

Collectorate, Bani Park, Jaipur;

3.

The Sub-Registrar (Registration), Sawai Madhopur;

4.

Shri pawan Kumar son of Shri Chirangi Lal, by caste Jain,

resident of Silawat Mohalla, Sawai Madhopur;

5.

Shri Vipin Kumar son of Shri Niranjan Lal, by caste Jain,

resident of Silawat Mohalla, Sawai Madhopur;

6.

The Rajasthan Tax Board, Ajmer through its Registrar, Kar

Bhawan, Ajmer.

Date of Judgment : 25.10.2016

HON'BLE MR.JUSTICE AJAY RASTOGI

HON'BLE MR.JUSTICE VIJAY KUMAR VYAS

Mr.VAIBHAV KASLIWAL, Counsel for appellant.

Mr.VARUN CHOUDHARY, Counsel appearing for

Mr.D.V.THOLIA, Additional Advocate General for State.

JUDGMENT

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Instant special appeal is directed against order of the

ld.Single Judge dt.05.02.2013 whereby the writ petition was

dismissed at motion stage without calling upon the respondents

confirming the orders of the Collector (Stamps) and of the

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D.B.SPECIAL APPEAL (WRIT) NO.396/2013.

HPCL. Vs. State of Rajasthan & Others.

Rajasthan Tax Board.

The minimal facts which culled out from the record and

relevant for the present purpose are that the appellant had

purchased Plot-A, as alleged converted for commercial use vide

order dt.24.12.2001 and registered lease-deed dt.03.01.2003

measuring 1722 Sq.Yards equivalent to 1440 Sq.Meters along

with Plot-B which is claimed to be unconverted agricultural land

measuring 796 Sq.Yards equivalent to 666.75 Sq.Meters bearing

No.89/2/1 situated at Village Kherda, District Sawai Madhopur.

Indisputably, Plot-A has no access to the State Highway

No.30 and is abutting to Plot-B and the access to Plot-A is only

from Plot-B and indisputably Plot-A was converted for commercial

use and petrol pump has been installed by the oil company and

dispute is in respect of Plot-B which was claimed to be

unconverted agricultural land measuring 796 Sq.Yards equivalent

to 666.75 Sq.Meters.

Both the lands as alleged were purchased by a common

land owner at the same point of time by a common sale deed

executed on 25.02.2003 and when the instrument was presented

before the Sub-Registrar (Stamps), it was impounded being

deficiently stamped and forwarded to the Collector (Stamps)

u/Sec.47A(1) of the Act, 1988 and after affording an opportunity

of hearing to the parties, it was observed that the appellant is

liable to pay the stamp duty on the land measuring 796 Sq.Yards

which is in front of the Plot-A where a petrol pump is being

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D.B.SPECIAL APPEAL (WRIT) NO.396/2013.

HPCL. Vs. State of Rajasthan & Others.

operational by the appellant abutting the road, as commercial

and accordingly a demand was raised for a sum of Rs.1,26,480/-

as stamp duty, Rs.8,449/- as registration charges & Rs.5,071/-

as penalty, thus, a total sum of Rs.1,40,000/- and that was

questioned by the appellant in a revision before the Rajasthan

Tax Board but that came to be dismissed vide order

dt.29.08.2011 which was the subject matter of challenge in the

writ petition before the ld.Single Judge of this court.

The stand of the appellant through out was that Plot-B has

not been converted for commercial use and continues to be the

agriculture land and the Sub-Registrar (Stamps) impounded the

sale-deed holding that the instrument was deficiently stamped

and forwarded the same to the