- (1.) This appeal is directed against the judgment of learned single Judge dated 28-7-1994 disposing of the writ petition.
(2.) The brief controversy is as to whether *Against Judgment of single Judge of this Court in Civil W.P. No. 6697 of 1992, D/- 8-7-1994. the appellant-petitioner was entitled to the exemption from payment of stamp duty on the agreement/conveyance deed executed by the Rajasthan Financial Corporation of an industrial unit in an auction held by it under Sec. 29 of the State Financial Corporations Act, 1951.
(3.) Making his submissions, learned counsel for the appellant-petitioner relied upon Annex. 8-A, notification dated 27-1-1988 whereby the State Government in exercise of powers conferred under Sec. 9 of the Indian Stamp Act, 1899 as adapted to Rajasthan by the Rajasthan Stamp Law (Adaptation) Act, 1952, the State Government remitted the stamp duty chargeable under the said Act "in respect of the transfer deeds of Sick Industrial Units certified as such by a Central or State level Financial Institution of by the General Manager of the concerned District Industries Centre, keeping in view the definition of sick units adapted by I.D.B.I.";