W.P.Nos.29364 of 2005 and 6706 of 2006

IN THE HIGH COURT OF JUDICATURE AT MADRAS

ORDERS RESERVED ON : 01.08.2022

PRONOUNCING ORDERS ON : 03.08.2022

Coram:

THE HONOURABLE JUSTICE MR.N.ANAND VENKATESH

W.P.Nos.29364 of 2005 and 6706 of 2006

and WMP Nos.32191 of 2005 and 7243 & 7244 of 2006

The India Cements Ltd.,

Rep.nu its General Manager (Corp.Affiars)

“Dhun Building”,827, Anna Salai

Chennai600 002.

..Petitioner

in Both WPs

.Vs.

1.The Government of Tamil Nadu

Rep.by its Secretary to Government

Industries Department

Fort. St.George, Chennai 600 009.

2.The Director of Geology and Mining

Industrial Estate

Guindy, Chennai 6.

3.The Collector

Tirunelveli District

Tirunelveli – 9.

4.The Inspector General of Registration

100, Sathome High Road

Chennai 600 028.

..Respondents

in W.P.No.29364 of 2005

5.The District Registrar

Ariyalur, Perambalur District.

..Respondents

in W.P.No.6706 of 2006

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W.P.Nos.29364 of 2005 and 6706 of 2006

Prayer in

W.P.Nos.29364 of 2005

: Writ Petition under Article 226 of the Constitution

of India, praying for the issuance of a Writ of Certiorarified Mandamus, to call for the

records of the District collector Tirunelveli made in his Proceedings M2/28230/05 dated

20.5.2005 and quash the same and consequently direct the respondent to calculate and

collect the stamp duty for execution and registration of the lease deed in Form K of the

Mineral Construction Rules 1960 of the lands of the petitioner over an extent of 28.43.0

hectares in Ramayanpatti Village, Tirunelveli Taluk and District for which mining operations

are carried on based only on the dead rent fixed.

Prayer in W.P.No.6706 of 2006: Writ Petition under Article 226 of the Constitution of

India, praying for the issuance of a Writ of Certiorarified Mandamus, to call for the records

of the District Collector Perambalur made in his proceedings in Na.Ka.No.219(G & M) 2005

dated 22.02.2006 and quash the same and consequently direct the respondents to calculate

and collect the stamp duty for registration of the lease deed in Form K of the Mineral

Construction Rules 1960 of the lands of the petitioner over an extent of 160.73.0 hectares in

Alathiyur Village, Sendurai Taluk, Perambalur District, for which mining operations are to be

carried on.

For Petitioners

: Mr/s.Kaavya Silambanan

(in Both WPs)

For Respondents

: Mr.B.Vijay

Additional Government Pleader

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W.P.Nos.29364 of 2005 and 6706 of 2006

COMMON ORDER

The issue involved in both the Writ Petitions are common and hence, they are taken

up together and disposed of through this Common Order.

2. The case of the petitioner is that they are engaged in the business of manufacture

and sale of cement. Limestone is the main raw material for the manufacture of cement. The

petitioner therefore applied and has obtained various mining leases. It is the case of the

petitioner that they have nearly 26 mining leases in various Districts. One such mining lease

is for an extent of 70.25 acres of patta lands belonging to the petitioner. The lease was

granted in favour of the petitioner for a period of 20 years through the Government Order

issued in the year 1962 and this period ended in the year 1982. Thereafter, it was renewed

from time to time upto the year 2017. When the third renewal was made for a period of 20

years from 1997 upto 2017, lease deed was executed in favour of the petitioner and the

petitioner was directed to pay the stamp duty on the basis of the royalty payable. The

petitioner made a representation and requested that the stamp duty shall be calculated only

based on the annual dead rent and not on the annual royalty payable. Even though a

clarification was sought for in this regard, there was no further development and the 3^rd

re