Allowed

Additional Collector (Stamps) v. Samarth Life Styling Retailing Pvt. Ltd.

Rajasthan HC3 Feb 2023CW/7311/2020

Case brief

AI extract

What is this about?

The High Court, on a petition challenging a tax board order, allowed the writ petition. It declared Notification dated 05.03.2003 inapplicable to the respondent's leases and held them liable for stamp duty per the law at the time of execution. Appropriate recovery proceedings were ordered.

What did the court decide?

Writ petition allowed; Notification dated 05.03.2003 declared inapplicable to respondent's leases; respondent liable to pay stamp duty as per law in force at execution; recovery proceedings ordered.

Additional Collector (Stamps) Vs Samarth Life Styling Retailing… — Income Tax | Rajasthan HC (2023)

¶1

[2023/RJJP/001518]

¶2

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

¶3

D.B. Civil Writ Petition No.7311/2020

¶4

Additional Collector (Stamps), Jaipur.

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State Of Rajasthan, Through Sub Registrar, Jaipur-IV, Jaipur.

¶6

----Petitioners

¶7

Versus

¶8

Samarth Life Styling Retailing Pvt. Ltd., Through Its Authorised Representative Sh. Kailash Chand Gupta, Registered Office At S.B. 114A, Lal Kothi Tonk Road, Jaipur.

¶9

----Respondent

¶10

For Petitioner(s)	: Mr. R.P. Singh, Additional Advocate General assisted by
	Mr. Chandra Vikram Singh, Advocate
	& Mr. Lakshaya Dadhich, Advocate
For Respondent(s)	: None

¶11

HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE GANESH RAM MEENA

Order

03/02/2023

Heard.

No one is present for the respondent though served.

¶16

Learned counsel for the petitioners submits that the issue raised in this writ petition is no longer res integra and decided vide common order dated 07.11.2022 passed by Division Bench of this Court in D.B. Civil Special Appeal (Writ) No.193 of 2019 and connected appeals by the Principal Seat of the High Court at Jodhpur.

¶17

In view of above, having considered the submissions and the issue raised in the petition, the writ petition is allowed. The order passed by Tax Board is set aside and it is declared that notification

(2 of 2)

[2023/RJJP/001518]

[CW-7311/2020]

dated 05.03.2003 is not applicable in respect of the leases executed in favour of the respondent and, therefore, the respondent would be liable to pay stamp duty, as per the provisions of the law, which were in force on the date of execution of lease deeds without claiming benefit of notification dated 05.03.2003. Appropriate proceedings shall be drawn for recovery of short payment of stamp duty by the complainant authority under the Law.

¶22

No order as to costs.

¶23

(GANESH RAM MEENA),J

¶24

(MANINDRA MOHAN SHRIVASTAVA),J

¶25

Karan/13

Additional Collector (Stamps) v. Samarth Life Styling Retailing Pvt. Ltd.

Case brief

What is this about?

What did the court decide?

Additional Collector (Stamps) v. Samarth Life Styling Retailing Pvt. Ltd.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

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