- (1.) These two writ petitions are being decided by this common order.
(2.) The facts are taken from SBCWP No.1223/1997, M/s. Bhawal Synthetics Ltd. v. State of Rajasthan and ors.
(3.) The petitioner by this writ petition has prayed for quashing of the impugned demand notices issued by the respondent No.2 Sub- Registrar, Mavli, Dist. Udaipur demanding difference of stamp duty of L 1,07,580/- payable under the Rajasthan Stamp Law (Adaptation) Act, 1952 read with Indian Stamps Act, 1899 for the period from April, 1993 to February, 1996 on the ground that the land in question purchased by the petitioner for setting up industrial unit was purchased for industrial purposes, whereas on the sale-deed (Annx.1) stamp duty was paid according to the purchase by the petitioner of agricultural land which was lesser.;