Allowed
The State of Rajasthan v. Indus Tower Ltd.
Rajasthan HCSAW/55/2019
Case brief
AI extract
What is this about?
State appeals against dismissal of writ petitions challenging Tax Board orders granting Indus Tower concessional stamp duty on tower lease deeds. The Division Bench held the 05.03.2003 notification survived repeal but covered only leases fixing rent with no premium; leases stipulating security deposits fell under Article 33(c), so the concession was unavailable and the appeals were allowed.
What did the court decide?
Appeals allowed; orders of the learned Single Judge and the Tax Board set aside; declared that notification dated 05.03.2003 does not apply to the leases executed in favour of Indus Tower Ltd., which