Dismissed

State of Raj. and Ors. v. Suresh Kumar and Ors.

Rajasthan HC25 Aug 2017CW/12850/2012

Case brief

AI extract

What is this about?

The High Court of Rajasthan at Jodhpur dismissed this writ petition filed by the State aggrieved by the dismissal of a revision petition by the Tax Board. The court upheld findings that the 2004 agreement was an association of persons, not a developers agreement, thus non-applicable for higher stamp duty.

What did the court decide?

The writ petition was dismissed; the stay petition was also dismissed.

State of Raj. and Ors. Vs Suresh Kumar and Ors. — Rajasthan HC (2017) — LawSathi Research

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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR

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S.B. Civil Writ Petition No. 12850 / 2012

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State of Rajasthan Through the Sub-Registrar-II, Stamps and Registration Department, District Jodhpur.

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----Petitioner

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Versus

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Suresh Kumar S/o Shri Gordhan Lal Sabu, R/o Plot No. 230, Nandanwan, One Pal Link Road, Jodhpur.

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Dinesh Kumar S/o Shri Gordhan Lal Sabu, R/o Plot No. 230, Nandanwan, One Pal Link Road, Jodhpur.

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Smt. Shobha W/o Shri Suresh Kumar, R/o Plot No. 230, Nandanwan, One Pal Link Road, Jodhpur.

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Smt. Sangeeta W/o Shri Dinesh Kumar, R/o Plot No. 230, Nandanwan, One Pal Link Road, Jodhpur.

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Rajasthan Tax Board, Ajmer.

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----Respondents

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For Petitioner(s) : Mr. N.S. Rajpurohit

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HON'BLE MR. JUSTICE VIJAY BISHNOI Judgment / Order

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25/08/2017

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The petitioner-State has filed this writ petition being aggrieved with the order dated 23.09.2011 (Annexure-5) passed by the Rajasthan Tax Board, Ajmer in Revision Petition No.722/2010, whereby the revision petition filed by the petitioner -State has been dismissed. The petitioner-State has filed the aforesaid revision petition before the Rajasthan Tax Board, Ajmer being aggrieved with the order dated 07.12.2009 passed by the Collector (Stamp), Jodhpur Circle, Jodhpur, whereby the reference forwarded by the Sub Registrar Second, Jodhpur was dismissed.

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The Collector (Stamp), Jodhpur Circle, Jodhpur as well as the

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(2 of 2)

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[CW-12850/2012]

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Rajasthan Tax Board, Ajmer have gave a specific finding that the agreement arrived at between the respondents on 11.11.2004 is an agreement of association of persons and cannot be treated as developers agreement, therefore, the stamp duty on the said agreement is not liable to be calculated as per the Item No.5(b.b.b.b.) of Scheduled appended to the Rajasthan Stamp Act, 1998.

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Learned counsel for the petitioner has failed to satisfy this Court that the agreement arrived at between the respondents on 11.11.2004 is developers agreements.

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Hence, no interference is called for in the concurrent finding arrived at by the Collector (Stemp), Jodhpur Circle, Jodhpur and the Rajasthan Tax Board, Ajmer.

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Accordingly, this writ petition is dismissed.

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Stay petition also stands dismissed.

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(VIJAY BISHNOI)J.

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Abhishek Kumar

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SS/S.No.1

State of Raj. and Ors. v. Suresh Kumar and Ors.

Case brief

What is this about?

What did the court decide?

State of Raj. and Ors. v. Suresh Kumar and Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

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