- (1.) INSTANT intra -court appeals have been filed against order of The ld. Single Judge dt. 15.10.2013 dismissing writ petitions on the premise that the appellant has an alternative and efficacious remedy by way of revision provided u/Sec. 65 of the Rajasthan Stamp Act, 1998 before the Rajasthan Tax Board and was not inclined to exercise its extra -ordinary jurisdiction u/Art. 226 of the Constitution.
(2.) THE brief facts which are relevant to dispose of the instant special appeals recapitulated are as under: -
(3.) THE appellant -Company is a private limited company registered under the Companies Act, 1956 and as alleged, the appellant -company has been formed as a result of joint venture agreement between Amtek Auto Limited and American Railcar Industries formed for the purpose of setting up a wagon manufacturing unit (steel casting plant) at village Mahuwa, Tehsil and District Alwar. The appellant -company applied for exemption of 50% stamp duty and/or conversion charge under the Rajasthan Investment Promotion Scheme, 2003 for the proposed project requiring 91.55 acres of land in village Mahuwa, Tehsil and District Alwar which came to be considered by the office of Commissioner of Industries, Government of Rajasthan vide letter dt. 24.09.2008 issuing provisional entitlement certificate in Form -5 giving 50% exemption of stamp duty and/or 50% exemption of the Government portion of Conversion charges vide Provisional Entitlement Certificate dt. 24.09.2008 under Rajasthan Investment Promotion Scheme, 2003 with a note appended thereto that this certificate is valid for a period of one year from the date of issue. It appears from the record that appellant -company needed 91.55 acres of land in village Mahuwa, Tehsil and District Alwar to set up the steel casting plant and obviously the land was to be acquired from the concerned farmers/khatedars and proceedings were initiated by the State Government for acquisition under the provisions of Land Acquisition Act, 1894 and has tried to justify that land for good reasons for setting up industry could not be acquired.;