- (1.) Heard Sri Rohan Gupta, learned counsel for the petitioner, Sri M.C. Chaturvedi, the learned Senior Counsel assisted by Sri Shivam Yadav for respondent no.2 and the learned standing counsel for the State. The moot issue involved in this petition is as to whether NOIDA is empowered to levy transfer charges on conveyance executed by its lessees / sub-lessees. 1. Learned counsel for the petitioner has challenged the levy principally on the ground that it has no statutory flavour as also the lease deed dated 29.1.1990 contains no such power or authority to levy transfer charges in respect of subsequent conveyances. He places reliance on the decisions of the Apex Court in Ultratech Cement Ltd. v. State of Maharashtra and Another , 2011 13 SCC 497 and Tata Iron and Steel Company Limited and another vs. State of Bihar and another , 2018 12 SCC 107.
(2.) The learned Senior Counsel for the respondent - authority opposed the submission on the ground that levy of transfer charge is not a tax but a fee which the authority is empowered to collect under the terms of the lease deed dated 29.1.1990.
(3.) A lease deed dated 29.1.1990 was executed by NOIDA (lessor), an authority constituted under Section 3 of the U.P. Industrial Area Development Act, 1976 in favour of the Army Welfare Housing Organization (AWHO- the lessee), in respect of the plot of land.;