G.K.MITTER, J. - (1.) THIS is an application by the Eastern Manganese and Minerals (Private) Limited, a company carrying on business at 4 Lyons Range, Calcutta, to direct the Board of Revenue to state a case to this Court under Section 57(1) of the Indian Stamp Act. The application is made under Article 226 of the Constitution for the issue of a Writ of Certiorari calling upon the respondents the State of West Bengal, me Board of Revenue and the Collector of Stamp Revenue to certify and send the proceedings had before them to this Court for the purpose of examination and for setting aside and/or quashing the same, a Writ of Mandamus commanding the respondents and each of them to cancel forthwith and/or withdraw and/or forbear from giving effect to the orders referred to in paragraph 12 of the petition and other reliefs.
(2.) THE facts are shortly as follows : The petitioner company entered into an agreement with an other company called the Chrestian Mica Industries Ltd., on 22 -8 -1956 whereby the petitioner agreed to purchase for a consideration of Rs. 24 lakhs all the mining and surface rights and mines, lands hereditaments and premises described in the Schedule to the deed as also the development and ore reserves together with all buildings, machinery, plants, implements etc. The agreement recited that the consideration money would be apportioned and appropriated towards immovable and movable properties comprised in the sale in such a manner as the parties would consider proper. Pursuant to the above agreement it is stated, the consideration money of Rs. 24 lakhs was apportioned as between several subjects of sale in the manner following, namely, Rs. 12 1/2 lakhs towards the mica mining and surface fights and mines in the said lands, mouzas, villages, hereditaments and premises and buildings and are reserves and all other immovable properties and Rs. 11 1/2 lakhs towards all machinery, plants, implements and other movable properties, effects and things. On 18 -9 -1956, it is stated, the vendor company delivered possession to the petitioner of all the movable properties including the machines, plants, Implements etc. and title to the same passed by delivery of possession of these movables. On 4 -11 -1956 the petitioner sent to the Superintendent of Stamps, Calcutta Collectorate a transfer deed from the vendor to the petitioner for adjudication of the stamp duty payable thereon under Section 31 of the Stamp Act. It was mentioned in that letter that the consideration for the transfer of Rs. 24 lakhs was to be paid in instalments including Rs. 7,50,000/ - in part satisfaction of a mortgage created by Trust Deed dated 12 -9 -1946 mentioned in the engrossed document.
(3.) ON 6 -11 -1956 the Collector passed his order on the application. In the said order he recorded that the conveyance included the sale of both movables and immovables and the test to determine whether a document is a conveyance was to find out whether the intention of the party was that the document should be the sole repository and appropriate evidence of the transaction of sale. It was further noted that from the text of the conveyance the sale price for both movables and immovables was fixed at Rs. 24 lakhs to be paid over a period of 12 years only and the sale price of movables being stated to be Rs. 11,50,000/ - to be paid later. Therefore, the duty should be paid on the whole amount of Rs. 24 lakhs.;