- (1.) THIS petition has been filed with the following prayers:- (i) issue an appropriate writ, order or direction and after calling for and examining the record of the case No.355/2002, the entire proceedings taken against the petitioner company and the orders passed therein including the impugned order dated 30-11-2005 (Annexur-6) by the Collector (Stamps), Ajmer Circle be ordered to be quashed and set aside. (ii) issue an appropriate writ, order or direction declaring the action of the Collector (Stamps) Ajmer in calculating the value of the Mining Lease granted/ transferred in favour of the petitioner company for the purpose of stamp duty on the basis of the value of the total land/ area for which lease is granted/ transferred, to be illegal, invalid and without jurisdiction and without authority of law and all such orders, circulars, notifications, if any, which authorise the Collector (Stamps), Ajmer to do so be also ordered to be quashed and set aside. (iii) issue an appropriate writ, order or direction quashing all action which may be taken to the prejudice of the petitioner company during the pendency of the writ petition in pursuance of the impugned order dated 30-11-2005 or any other order which may be passed on the basis of the impugned order dated 30-11-2005 by any authority in regard to the recovery of stamp duty from the petitioner company.
(2.) ON the matter coming up before this court on 27-1-2006, this court was pleased to stay the operation of the order dated 30-11-2005 passed by the Collector (Stamps), Ajmer Circle. Thereafter, vide order dated 18-7-2006, the interim order dated 27-1-2006 was confirmed till disposal of the writ petition. Since then the interim order has been neither modified nor vacated. Today the matter comes up an application under Article 226 of the Constitution of India moved by the petitioner company for disposal of the writ petition in terms of notification dated 24-8-2007 issued by Finance (Tax) Department, Government of Rajasthan. It has been submitted that the State Government under the notification dated 24-8-2007 deemed it expedient in public interest to provide that stamp duty at the time of renewal or transfer of the mining lease not be charged on the basis of market value of the land in respect to which the lease has been granted but that stamp duty be levied on an aggregate of twice the amount of dead rent, security amount and other misc. expenses qua the lease in question. It has been submitted that the the notification dated 24-8-2007 is operative with retrospective effect with effect from 3-12-1997 as provided for therein. It has been submitted that in view of the notification dated 24-8-2007, the petitioner company is also a beneficiary since the transfer of the mining lease to the petitioner company was executed on 10-2-1999 and the transfer registered on 9-3-1999 and consequently the writ petition be allowed and be disposed of with a direction to the assessing authority to levy stamp duty in terms of the notification dated 24-8-2007 issued by Finance (Tax) Department, Government of Rajasthan. Mr. S.D. Khaspuria, learned Dy. Government counsel fairly concedes that the controversy involved in the writ petition stands resolved in terms of the notification dated 24-8-2007 issued by Finance (Tax) Department, Government of Rajasthan. Having heard learned counsel for the parties, and perused the notification dated 24-8-2007 issued by Finance (Tax) Department, Government of Rajasthan, I am of the view that the impugned order dated 30-11-2005 passed by the Collector (Stamps) Ajmer Circle levying stamp duty on the transfer of the lease deed to the petitioner company on the basis of market value of the land on which the lease deed was granted is not sustainable and hence liable to be set aside.
(3.) CONSEQUENTLY, the impugned order dated 30-11-2005 (Annexure-6) passed by the Collector (Stamps), Ajmer Circle is quashed. The Collector (Stamps) Ajmer Circle is directed to re-assess the stamp duty on transfer of mining lease to petitioner company executed on 10-2-1999 and registered on 9-3-1999 in terms of the notification dated 24-8-2007 issued by Finance (Tax) Department, Government of Rajasthan. The exercise be carried out within a period of four weeks from the receipt of a certified copy of this order. The writ petition stands disposed of accordingly. Stay application and misc. application also stand disposed of.;