G.K.VYAS, J. - (1.) The instant special appeal has been filed by the State of Rajasthan against the impugned judgment dated 04.07.2016 passed by learned Single Judge in SBCWP No.2623/1996, whereby the learned Single Judge allowed the writ petition and quashed the order dated 12.03.1997 (Annex.18) passed by the Collector (Stamps) Circle, Bhilwara and demand notice dated 13.03.1997 (Annex.19) and directed the State to return the duly registered document dated 22.06.1997 to the respondent/writ-petitioner forthwith.
(2.) Succinctly stated, the facts of the case are that initially the writ petition was filed by GKW Ltd., a company incorporated under the provisions of the Companies Act, 1956 with the averments that another company Graphite India Ltd. was having a mining lease for lime stone for the area of 9.98 Sq. KM/s near village Sitaramji-Ka-Kheda, District Chittorgarh; the said company partially surrendered some portion of the leased area i.e. 3.96 Sq. KM/s to the State Government and thereafter submitted an application for permission to transfer the retained area of 6.02 Sq. KM/s to the petitioner Company.
(3.) The application filed by the company GKW Ltd. was accepted by the State Government and a sanction for transfer of mining lease in question was issued. After issuance of the sanction, the statutory deed was executed on 22.06.1996 by Graphite India Ltd., GKW Ltd. and on behalf of the Governor of Rajasthan and signed by the Mining Engineer in accordance with law. The statutory deed was presented before the Sub-Registrar, Tehsil-Nimbahera, for registration and the Sub-Registrar issued notice under section 47D of the Rajasthan Stamps Law (Adaptation) Act 1952 (Act of 1952) on 25.06.1996 inter-alia valuing the instrument at Rs. 13,90,000/- and stamp duty of Rs. 1,39,000/- was demanded along with registration charges of Rs. 4,500/-. The petitioner deposited the demanded deficient stamp duty of Rs. 1,35,000/- along with registration charges of Rs. 4,500/- on 26.06.1996 itself, however, despite payment of demanded duty, the registered document was not returned to the petitioner.;