- (1.) At joint request, since these petitions involve identical questions, were finally heard together and are being disposed of by this order
(2.) Instant petitions has been filed by petitioners against notices issued on 29/12/98 under Section 33 of Indian Stamp Act, 1899 ("Stamp Act") & 47(a)(1)(c) of Rajasthan Stamp Law Adaptation Act, 1952 and so also judgments dt.12/02/99 passed by Collector (Stamps) Jaipur (II) holding that an instrument executed under an Award dt.26/10/91 passed under Land Acquisition Act, 1894 ("L.A.Act") is chargeable to stamps duty under Act, 1899 and the petitioner- Corporations shall deposit requisite stamps duty alongwith interest @12% per annum, as referred to in respective judgments impugned - in pursuance whereof Sub-Registrar Sanganer (Jaipur) initiated proceedings for attachment of their movable & immovable properties.
(3.) Petitioners (Indian Oil Corporation Ltd & Hindustan Petroleum Corporation Ltd) are Government of India's undertaking duly registered under Section 617 of Indian Companies Act. The Government of Rajasthan initiated proceedings for acquisition of land under Section 4 of Land Acquisition Act and after procedure being followed as provided under Part-II of L.A. Act; and finally after the land was acquired by State Government, the Award was passed by Land Acquisition Officer respectively on 26/10/91 & 24/05/95; in pursuance whereof, possession of acquired land was taken vide Tehsildar's reports dt.16/07/92( Ann.8) and 18/10/94 (Ann.12) respectively; and according to terms of final Award, petitioners deposited sum of compensation with the Land Acquisition Officer - as a consequence whereof, the land finally vested with State Government on being acquired under LA Act was transferred to petitioners- Corporations and possession whereof was handed over to it by authorised representative of State Government.;