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...show cause notice to the petitioner-Company directing the petitioner to show cause why the stamp duty amount of Rs. 2,43,21,965/- on the basis of valuation of the land and plant and machinery amount of Rs, 14,31,17,661/- sh..., Bhilwara also stands revoked. Petition stands disposed of."
By virtue of the order passed by the High Court, the order of cancellation of the supplementary lease deed dated 25-3-88 stand revoked.
...passed an order in Case No. 65/97 that the stamp duty on the supplementary lease deed dated 25-3-88 leviable is Rs. 2,43,21,965/~ with the registration fees of Rs. 1,000/-. The petitioner was held...
...when he has assessed the stamp duty on the basis of the fact that supplementary lease deed was executed between M/s. Rajasthan Spinning and Weaving Mills Ltd., Bhilwara and M/s. Bhilwara Spinners ...on the conveyance. The Collector (Stamps) vide impugned order has held that stamp duty on the lease-deed (Annexure-2) leviable is Rs.3,42,819/- with the registration fee of Rs.34,282/- and petitio.../1999] vide Annexure-1 and held that the Annexure-2 cannot be termed as a lease-deed and it is a transfer of lease by way of assignment, therefore, the duty chargeable on the said document is the same as...
...this Court was with respect to levy of the stamp duty on the lease deed which was executed in 1968, the supplementary lease was executed in 1983, thus the Division Bench of this Court has...basis for computation of stamp duty should have been the consideration mentioned in the lease deed itself i.e on yearly rent. It is open to the State Legislature to enact a provision with respect to rate...instrument is a lease deed and stamp duty is chargeable under Article 35(a)(iii) of Rajasthan Stamp Law (Adaptation) Act on the consideration equal to amount of average...
...lease.
19. If Article 63 of Schedule I of the Indian Stamp Act is made applicable, the stamp duty payable is the same as a conveyance as provided under Article 23 of Schedule of ... respondent along with the Supplementary Lease Deed dated 23.09.2023. The third respondent refused to entertain the Supplementary Lease Deed and demanded the payment...Schedule I of the Indian Stamp Act and sought for payment of the stamp duty as per the market value of the subject properties.
12. The supplementary lease deed came ...
...petitioner-unit has already deposited the unearned premium/processing fee along with due amount of GST, but yet supplementary lease deed in favour of M/s Horizon Bioceuticals Pvt. Ltd. i.e. petitioner-unit has not been exec...Court, prayer made on behalf of the petitioner herein for registration of supplementary deed without there being any stamp duty is being delayed for more than ten months...this Court as well as Hon'ble Apex Court, specifically clarifying that no stamp duty can be claimed for execution of supplementary deed qua the property purchased/sold in auction proceedings...
..., however, was of the opinion that the stamp duty on the total amount of the original lease deed as mentioned in the lease deed dated 5-3-1999 was required to be paid. In response to a no...Industrial Areas Development Board and the appellant Company. So far as the argument of non-payment of stamp duty is concerned, the same is not acceptable. It cannot be said that the supplementary lease...petition.In our view, the appellant Company cannot escape its liability to pay the stamp duty under the supplementary agreement since there is transfer of...
...the order of Collector, a supplementary lease deed was executed and stamp duty of Rs.9,10,069/- was paid by way of non-judicial stamp. It has been alleged that there is discrepancy in the said ...to the police on 10-12-2021 to the effect that the petitioner No.2 submitted an affidavit in non-judicial stamp of Rs.50/- for extension of Mining lease and the said stamp is forged one. Pursuant to...registered sale deed executed on 30-06-2009.
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5. Learned State Counsel submits that because of the interim order...
...the writ petition and set aside the order dated 13.03.1997 in case No. 65/97 raising a demand on account of deficiency in stamp duty and imposing penalty on the petitioner in relation to the instrument executed ...), the lessee agreed to execute the supplementary lease deed for the land in question. The stamp duty as payable under Article 25-A of the Schedule appended to the Indian Stamps Act, 198...Collector (Stamps), opined it to be not a supplementary lease dead or a lease deed but a conveyance of the entire unit of the RSWM to BSL and initiated proceedings for charging the stamp duty ...
.... Thereupon, a notice dated 03.01.2011 was issued to the respondent by which he was called upon to pay stamp duty and registration fee on the registered documents and the mining lease, which was executed in favour ...years. While registering the lease deed the anticipated amount of Royalty per year as estimated and the stamp duty was accordingly paid. The stamp duty on the aforesaid lease was...have estimated such royalty or the value of such share, for the purpose of stamp duty,—
(a) when the lease has been granted by or on behalf of the Government, at such...
...lease deed provided for settlement of disputes between the parties by arbitration. As the estates were hypothecated to United Bank of India, on 27-12-2006, the respondent requested the said Bank for...amount due to it was deposited by 14-8-2007.3. Prior to the execution of the said lease deed, on 29-11-2006 the respondent had offered to sell the two tea estates to the..., it should disclose the stamp duty that has been paid on the original. Section 33 casts a duty upon every court, that is, a person having by law authority to receive evidence (as also every arbitrator...
...mutual consent for a term which they may desire. 8. That the parties to the deed are state subject. 9. That the Stamp Duty-of Rs.1,05,7507/- was paid and attached herewith. .... 33. Further, another supplementary lease deed was executed on 3rd of August, 2013 again between the assessee, Sh. Raju Chowdhary and M/s. K.C. Sports Club, a partnership firm and it...supplementary lease deed was executed on 16th Dec.2016 between the assessee, Sh. Raju Chowdhary and M/s. K.C. Sport Club, a partnership firm with following terms and conditions:- 1...
...respect of Plot No. IT-16 and 17 to the extent of Rs. 51,87,000/-. A supplementary lease deed was executed in that behalf, which was duly registered before Sub Registrar, Sanganer, Jaipur on 12.10.2010 The petition...the given facts to find out whether determination of the value of the property purchased by the appellant, on payment of additional stamp duty made by him to the Registration Authority, is exorbitant...BY THE COURT:Contention of learned counsel for the petitioners is that the RIICO executed lease deed in respect of Plot No. IT-16 and 17 measuring 4,000 sq. meters situated...
...arises for our consideration is, whether the stamp duty has to be paid on the market value as on the date of presenting the sale deed irrespective of the stamp duty collected by the Sub-R...the terms and conditions of the agreement, lease-cum-sale deed were executed by the parties paying stamp duty as applicable on the date of presentation of the lease-cum-sale deed. But the...executed in the year 1989-90. Based on the sale consideration shown under the lease-cum-sale agreement, stamp duty and registration fees were collected by the Sub-Registrar. The members of the Sangha were...
...considerable time in getting the statutory clearances processed, a supplementary lease deed for extension was executed in favour of the petitioner on 21.07.2017. The said deed was registered on 31....
19. In the above circumstances, the petitioner could not commence its mining operations, despite execution of the supplementary lease deed, on account of the pending statutor...Mineral Concession Rules, 1960 a renewed mining lease deed was executed on 09.06.1986 for a period of 30 years from 01.01.1982 to 31.12.2011. The said lease deed was executed in favour of one Gyan...
..., Jild No. 7558, Page No. 77 to 110 on Sl. No. 23383 shall continue to have full force and effect. Plot number, location and boundaries are same. Consequently, credibility of stamp duty remains unaffected.
.... 23383 on 16.11.2010 between the same parties in which Lease Deed of Builders/Group Housing Plot No. GH-05, Sector-16B, Greater Noida area measuring 198135.62 sq. m. was executed and registered with Sub Registrar, Gautam B...Sector 16-B, Greater Noida measuring 198135.62 sq. meters. After the allotment, a registered lease deed was also executed and a Stamp Duty amounting to Rs. 12,70,64,900/- was paid on the registration...
..., respectively.
4. The petitioner had presented the aforesaid lease-deeds enclosing the stamp duty of Rs.5100/- calculating on the valuation of land as Rs.3500/- on the basis of...the petitioners has drawn the attention of the Court towards the supplementary affidavit filed on 17.11.2009 and the affidavit filed on 14.9.2010. In the supplementary affidavit lease-deed dated...registration by the opposite party No. 3 on 6.1.1998. After acceptance of presentation of a document nothing remains for registration. Due to deficiency in the stamp duty, the original deed in...
...Judgment1. Delay condoned. Leave granted. What should be the stamp duty payable on the lease agreement executed between Appellant 1 and the...and argued that stamp duty on such lease is payable under Article 35 of Schedule I-B of the Act and not under Article 57 thereof. In support of this argument, the learned counsel relied upon the...and further a writ of mandamus commanding the respondent not to demand/realise stamp duty on the earnest money/security deposit the money of contract as demanded on the basis of the Government...
...are demanding the stamp duty from the petitioners on the security deposit at the rate of Rs. 125/- per thousand, if the deposit is made in cash and at the rate of Rs. 62.50 per thousand if the deposit...in Sripal Goel v. Deputy Director Construction,3 has reiterated the same principle, holding that stamp duty on such an agreement is to...be paid under Article 57 Schedule 1B of the Stamp Act.4. The position is thus settled that a security deed is chargeable with duty under Article 57 of the...
...lease deed and take possession of the plot. This letter was issued on 13.10.1999. By means of letter dated 26.11.1999, Annexure No. 5 to the supplementary counter-affidavit, the Greater Noida Industrial Development...regarding execution of lease deed. Again on 31.10.2003, vide Annexure No. 19 to the writ petition, the petitioner wrote a letter to the Greater Noida Industrial Development Authority asking for the...because the petitioner was called upon to have the lease deed executed and take possession but the society kept on asking for extension for years which was not granted by the respondent No. 2 to 4. It...
...a note under section 4 of the said act to the following effect : "note - a question having arisen as to the stamp duty leviable on a deed modifying but not materially altering the conditions of an original ...grounds that the deed of rectification would attract stamp duty and registration charges on the full consideration mentioned in the principal deed or at least l|6th of the full consideration money...payment of stamp duty as paid on the; principal deed, and made the rule returnable 4 weeks from that date.
(7) This appeal has been preferred by the writ petitioners mainly on the ground...