TaxTMI 
TaxTMI 
TaxTMI 
2024 (9) TMI 237
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....) ; c. That, any other relief deemed fit in the facts and circumstances of the case may also kindly be granted. 2. It is submitted by Counsel for the Petitioner, that at the time of admission of this writ petition, a preliminary objection was raised by the Respondents with regard to alternative remedy and the Co-ordinate Bench by order dated 25-11-2020, has rejected the preliminary objection. The Petitioner No.1 is a Company incorporated under the provisions of Companies Act. The Petitioner No.1 is the part of conglomerate Aditya Birla Group. 3. The State of M.P., by notification bearing No.F.8-429-2014- 2V(01) dated 2-1-2015 issued under Section 9(1)(a) of the Indian Stamp Act, inserted a table of reduced rates in relation to the existing Schedule 1-A of the Indian Stamp Act (as applicable in State of M.P.). By Indian Stamp (Madhya Pradesh) Amendment Act, 2014 dated 7-1-2015, a new Schedule 1-A was substituted for the previously operational Schedule 1- A. Further by Notification dated 16-4-2015, by exercising power conferred under Section 9(1)(a) of Indian Stamp Act, the State Government amended January 2015 reduced rates and substituted Rs. 10 Cr. with Rs. 25 Cr. in Sr. No. 4....
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....esentation made by the Petitioner No.1 was accepted by the Panchayat and Rural Development Department and vide its order dated 6-10-2018 directed that Janpad Cess was to be collected @ 1% of the Stamp Duty from the Petitioner and not on the value of the assets. 9. On 30-7-2019, the Registration Office, Sidhi directed the Petitioner No.1 to submit the copy of the orders passed by NCLT Mumbai and Allahabad Bench pursuant to which, the Petitioner No.1 had taken over the assets of JAL. In reply to such notice, on 5-8-2019, the Petitioner No.1 submitted a copy of : (a) order dated 15-2-2017 passed by NCLT, Mumbai; (b) Order dated 2-3-2017 passed by NCLT Allahabad; (c) Receipt of Payment of Stamp Duty by Mumbai; (d) From No. INC 28 submitted to Registrar of companies. 10. Vide notification dated 25-8-2020, published in the official gazette, the State Govt. directed that, from the Petitioner No.1, Janpad Cess shall be collected @ 1% of the stamp duty instead of value of the property. 11. The DIG, Registration Jabalpur issued a letter dated 23-1-2020 to the Registration Office, Sidhi directing to recover Stamp Duty on the order of NCLT Allahabad dated 2-3-2017 as per Section 19-A of Ind....
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.... of Indian Stamp Act, the instrument would be chargeable on the date when it is "received" in State of Madhya Pradesh. In the present case, although the Petitioner had earlier claimed that the instrument i.e., order dated 2-3-2017 passed by NCLT Allahabad was brought in State of M.P. on 24-10-2017, but in fact it was "received" in M.P. on 5-8-2019. Therefore, in view of notification dated 3-7-2017, the Petitioners were required to pay Rs. 25 Cr.s only as the maximum cap of Rs. 25 Crores as provided in notification dated 3-7- 2017. Similarly, in view of the notifications dated 6-10-2018 and 25-8- 2020, the Janpad Cess @ 1% was chargeable on stamp duty and not on the value of the assets. Since, the Collector of Stamps, Sidhi had not initiated any proceedings under Section 33 and 38 of Indian Stamps Act, therefore, should not have imposed any penalty. It is further submitted that the principles of Natural Justice were violated, thereby causing serious prejudice to the Petitioner because the show cause notice which was given to the petitioner No.1 only spoke about filing of original instrument, failing which a presumption shall be drawn that the original instrument is not properly stam....
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....n of maximum cap of Rs. 25 Cr. would not apply and the Collector of Stamps, Sidhi has passed the correct order. It is further submitted that the State of M.P. by notification dated 2-1-2015 issued in exercise of Power under Section 9(1)(a) has fixed the rate of stamp duty of 1% on movable assets. To buttress his contentions, the Counsel for the Respondents has relied upon the Judgments passed by Supreme Court in the case of State of Uttar Pradesh and Another Vs. Uttar Pradesh Rajya Khanij Vikas Nigam Sangharsh Samiti and others reported in (2008) 12 SCC 675, Judgment passed by Allahabad High Court in the case of Ramesh Chandra Srivastava vs. State of U.P. and others reported in AIR 2007 All 39 and Full Bench of Rajasthan High Court in the case of Nanga Vs. Dhannalal reported in 1961 SCC OnLine Raj 38. 17. In reply, it is submitted by Counsel for the Petitioner that although the crucial date is 5-8-2019 on which the instrument was received in State of M.P., but even if it is presumed that the crucial date is 24-10- 2017, still the maximum cap Rs. 25 cr. would be available to the Petitioner. Further it is fairly conceded that since, the stamp duty was paid by the Petitioners in U.P.....
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....ce, question of Jurisdiction and Law are required, therefore, the alternative remedy is not efficacious remedy. 22. Considered the submissions made by Counsel for the Parties on the question of alternative remedy. 23. This Court by order dated 25-11-2020, had passed the following order : Heard the learned Counsel for the parties. Objection raised by the learned Dy. Advocate General appearing for the State is overruled. This Court has discretion to entertain a writ petition despite availability of alternative remedy when question of jurisdiction of authority, violation of natural justice and fundamental rights are raised in writ petition. Petitioner has raised question of jurisdiction and law, therefore, writ petition is admitted for hearing. 24. The moot question for consideration is that whether the principle of res-judicata is applicable to the interlocutory orders or not? 25. The question is no more res-integra. 26. The Supreme Court in the case of Prahlad Singh v. Col. Sukhdev Singh, reported in (1987) 1 SCC 727 has held as under : "In Satyadhyan Ghosal v. Deorajin Debi this Court said: "The principle of res judicata applies also as between two stages in the same....
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....s decision was correct. (SCR p. 594) The principle of res judicata applies also as between two stages in the same litigation to this extent that a court, whether the trial court or a higher court having at an earlier stage decided a matter in one way will not allow the parties to reagitate the matter again at a subsequent stage of the same proceedings. (SCR p. 594) But an interlocutory order which had not been appealed from either because no appeal lay or even though an appeal lay an appeal was not taken can be challenged in an appeal from the final decree or order. (SCR p. 600)" 29. Since, the respondents did not challenge the order dated 25-11- 2020, therefore, the principle of Res-Judicata would apply and the respondents cannot re-agitate the question of alternative remedy in the same proceedings. Therefore, the preliminary objection with regard to availability of alternative remedy is hereby rejected. What was the very genesis for starting the proceedings and its effect? 30. The Collector of Stamps, Sidhi by letter dated 30-7-2019, directed the Petitioner No.1 to submit copies of Orders passed by the NCLT Mumbai and Allahabad pursuant to which it has taken over the unit ....
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....stamp duty, it would not have any relevance, because the chargeable stamp duty is to be ascertained by Collector of Stamps. Therefore, this Court is of the considered opinion, that the very genesis for initiating the proceedings by issuing show cause notice dated 24-2-2020 was based on incorrect facts and is bad in law for the reasons that the Petitioner No.1 was directed to do something which was impossible. 37. However, the moot question for consideration is that whether the aforesaid illegality committed by Collector of Stamps would vitiate the entire proceedings including the impugned order dated 24-10-2020 or not? 38. The impugned order is primarily based on interpretation of law. According to Collector of Stamps, Sidhi, the instrument became chargeable on the date of execution i.e., 2-3-2017, whereas it is the case of the Petitioners that the instrument is chargeable on the date when it is "received" in State of Madhya Pradesh. Therefore, this Court is of the considered opinion, that so far as the interpretation of law is concerned, the vague Show Cause Notice will not have any adverse effect. Therefore, this Court would like to proceed further to decide that "which date is....
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....ovisions and not by its crudities or inequities or by the possibilities of abuse of any of its provisions. If any crudities, inequities or possibilities of abuse come to light, the legislature can always step in and enact suitable amendatory legislation. That is the essence of pragmatic approach which must guide and inspire the legislature in dealing with complex economic issues." 23.6. In Commr. of Customs v. Dilip Kumar & Co., after considering various decisions on the interpretation of fiscal statutes, it is ultimately concluded that every taxing statute including, charging, computation and exemption clauses, at the threshold stage should be interpreted strictly. Further, though in case of ambiguity in charging provisions, the benefit necessarily goes in favour of the assessee, but for an exemption notification or exemption clause the benefit of ambiguity must be strictly interpreted in favour of the Revenue/State. It is further observed and held that a person claiming exemption, therefore, has to establish that his case squarely falls within the exemption notification, and while doing so, a notification should be construed against the assessee in case of ambiguity. A person w....
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....2020 State Govt. issued Notification directing collection of Janpad Cess @ 1% of the Stamp Duty 18. 14-10-2020 Petitioner No.1 filed an application before Collector of Stamps, Bulandshahar for adjudication of stamp duty on order of NCLT Allahabad 19. 24-10-2020 Impugned order was passed by Collector of Stamps, Sidhi 20. 31-3-2021 Collector of Stamps, Bulandshahar passed an assessment order thereby ascertaining that payable stamp duty is Rs. 92,50,00,000/- and after adjusting the stamp duty of Rs. 32,37,50,000/- paid by the Petitioner No. 1 in pursuance of order of Collector of Stamps, Mumbai, directed to pay the balance amount of Rs. 60,12,50,000/- Whether order dated 2-3-2017 passed by NCLT Allahabad is an instrument? 42. The Counsel for the Petitioner as well as the Counsel for the respondent submitted that order dated 2-3-2017 passed by NCLT Allahabad is an instrument. Although there was a consensus on this issue, still this Court would like to refer to Judgment passed by Supreme Court in the case of Hindustan Lever (Supra) in which ithas been held as under : "19. Orders passed by the court resulting in transferring the rights in property have been subjected to lev....
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....rmination as to whether the stamp duty was payable on the order of the Judge sanctioning the scheme of arrangement under Section 206 of the Companies Act, it was held: (All ER p. 142d-f) "It follows that it is the court order that effects the transfer; and this is nonetheless so because the scheme is not operative until an office copy has been delivered to the Registrar of Companies for registration, for the court order itself ordered that to be done and the Act so provides; nor because London has still to cause the name of Sun Alliance to be entered on to the register as the holder of the shares. The registration of the transferee occurs in every case where a transfer is executed, and merely perfects the title of the transferee. The same thing occurs in the case of registered land, where one finds a transfer and subsequent registration. I have therefore come to the conclusion that by the court order the shares were transferred to Sun Alliance, or, to use the words of Section 54, by that order property was transferred to a purchaser." 24. Expression "conveyance on sale" as provided in Section 54 of the Stamp Act, 1891 is similar to Section 2(g) of the Bombay Stamp Act. The expr....
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....P. Buildings (Lease, Rent and Eviction) Control Act as also the terms of the rent agreement. It was observed that the A.P. Act prohibited in specific terms both sub-letting as well as transfer or assignment of the interest of the tenant. By the order of amalgamation, the interest, rights of the transferor company in all its properties including leasehold interest tenancy rights and possession were transferred and vested in the transferee company voluntarily and the transferor company was dissolved and ceased to exist for all practical purposes in the eye of the law. This amounted to contravention of Section 10(ii)(a) of the A.P. Rent Act as well as of the terms of the said rent agreement thereby making the transferee company liable to be evicted from the tenanted premises. Though, the Court held that the transfer was voluntary but still to test the argument and treating it to be involuntary it was observed that there was no express provision in the A.P. Rent Act that in case of involuntary transfer or transfer of rights by virtue of a scheme of amalgamation sanctioned by the court under Section 394 of the Companies Act will not come within the purview of Section 10(ii)(a) of the A.....
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....aintiffs. It is a live document transferring the property in dispute from the defendants to the plaintiffs." The aforesaid decree was based on an agreement between the parties. So is the case with an order under Section 394 of the Companies Act which is also based on an agreement between the transferor company and the transferee company." 43. Thus, it is clear that order passed by NCLT Allahabad, thereby accepting the Scheme of arrangement by which the properties were transferred is an "instrument" chargeable under Indian Stamp Act. Whether the Stamp Duty is payable on the date of execution of instrument or it is payable when it is received in State of M.P. 44. Since, it is a question of law, therefore, this Court thinks it apposite to decide the same in spite of the fact that the Show Cause Notice dated 24-10-2020 was not in accordance with law. 45. By relying on the provisions of Section 3(bb) as well as Section 19-A of Indian Stamp Act, it submitted by Counsel for the Petitioners, that where the "instrument" is executed outside the State of Madhya Pradesh, then the Stamp Duty would be payable only when the "instrument" is received in State of Madhya Pradesh, whereas it is ....
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....ment for the sale, transfer or other disposition, either absolutely, or by way of mortgage or otherwise, of any ship or vessel, or any part, interest, share or property of or in any ship or vessel registered under the Merchant Shipping Act 1894 or under Act 19 of 1838, or the Indian Registration of Ships Act, 1841 (10 of 1841) as amended by subsequent Acts; (3) any instrument executed by, or, on behalf of, or, in favour of, the Developer, or Unit or in connection with the carrying out of purposes of the Special Economic Zone. Explanation- For the purposes of this clause, the expressions "Developer", "Special Economic Zone" and "Unit" shall have meanings respectively assigned to them in clause (g), (za) and (zc) of Section 2 of the Special Economics Zones Act, 2005. 51. Section 19-A of Indian Stamp Act reads as under : 19-A. Payment of duty on certain instruments liable to increased duty in Madhya Pradesh under clause (bb) of section 3 - Where any instrument has become chargeable in any part of India other than Madhya Pradesh with duty under this Act or any other enactment for the time being in force in any part of India and thereafter becomes chargeable with a higher rate of....
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....i.e. where the instrument is executed in one State but is related to property situated in or to things done or to be done in another State and is received in the second State. In these cases the liability to stamp duty arises first under the stamp law of the first State on account of the execution in the State; a second liability arises under the law of the second State when the instrument is received in that second State. * * * * 19. Section 19-A in terms applies only to an instrument which afters becoming chargeable in any State outside Uttar Pradesh becomes chargeable in Uttar Pradesh with a higher rate of duty. It seems to us, however, that where the rate of duty in Uttar Pradesh is the same or even lower, no further duty is payable on such an instrument. For, it would be anomalous and unreasonable to hold that the legislature intended that though where a higher rate is payable in Uttar Pradesh the excess need only be paid, the Uttar Pradesh rate should be paid in full where what has already been paid is the same or higher. * * * * 20. The result of this will be that if an instrument after becoming liable to duty in one State on execution there becomes liable to duty als....
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....ch the "instrument" was received in State of M.P. 58. Considered the submissions made by Counsel for the parties. 59. As already pointed out, every taxing statute including, charging, computation and exemption clauses, has to be interpreted strictly. However, in case of ambiguity in charging provisions, the benefit necessarily goes to the assessee, but for an exemption notification or exemption clause the benefit of ambiguity must be strictly interpreted in favour of the Revenue/State. Therefore, a person claiming exemption has to establish that his case squarely falls within the exemption notification, and while doing so, a notification should be construed against the assessee in case of ambiguity. 60. In Section 3(bb) and Section 19-A of Indian Stamp Act, the word "Received" is mentioned and not "Produced or submitted or actually received". If the word "Received" is read as a synonyms of "Produced or submitted or actually received", then the payment of stamp duty would be at the mercy of the party to the "instrument," and this interpretation would frustrate the very purpose of fiscal laws. It is well established principle of law that if any interpretation leads to absurdity, t....
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....ior Advocate has accepted that those four documents were Mining Lease Transfer Deeds and the aforesaid deeds were got registered because the Petitioner No.1 did not want that any mining lease should remain in the name of JAL. Although it has not been clarified by any of the party, that whether the copy of order passed by NCLT Allahabad was submitted at the time of registration of four documents or not, but one thing is clear that there is a clear reference of order of NCLT Allahabad. Not only there was reference of order of NCLT Allahabad in the registered deeds, but the execution of four Mining Lease Transfer Deeds clearly show that the Petitioner No.1 had acted upon the order passed by the NCLT Allahabad. Once, the Petitioner no.1 had put the instrument i.e., order of NCLT Allahabad into operation and had also got the mining lease transferred in its name, then it is held that even if the copy of order of NCLT Allahabad might not have been filed, but still the reference of said order and further action on the basis of said order, would certain mean that the "instrument" i.e., order of NCLT Allahabad was received in State of M.P. on 29-6-2017. 63. Therefore, it is held that the ch....
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....pable of either interpretation, it ought to be construed as prospective only.' " (emphasis supplied) 36. In CIT v. Scindia Steam Navigation Co. Ltd., this Court held that as the liability to pay tax is computed according to the law in force at the beginning of the assessment year i.e. the first day of April, any change in law affecting tax liability after that date though made during the currency of the assessment year, unless specifically made retrospective, does not apply to the assessment for that year." 65. Since, the "instrument" i.e., the order of NCLT, Allahabad was already received in M.P. on 29-6-2017, therefore, it became chargeable on the said date and the rate of stamp duty which was prevailing on 29- 6-2017 would apply. It is held that since, the cap on stamp duty to the tune of Rs. 25 Cr came into existence by Notification dated 3-7-2017, therefore, the Petitioner No. 1 is not entitled for the benefit of cap of Rs. 25 cr. Thus, the Collector of Stamps, Sidhi did not commit any mistake by not extending the benefit of cap of Rs. 25 cr. Thus, the findings recorded by the Collector of Stamps, Sidhi regarding cap of Rs. 25 cr. is affirmed, although on different ground.....
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....shall be the duty payable under article 43, on the mortgage deed, subject to a minimum of Rs. 1000. (f) Where by an instrument, a person includes the name of his wife or daughter or daughter-in-law severally or jointly as co-owner in his property, the rate of duty shall be one percent on the market value of the property. (g) When an instrument relates to transfer of development right and/or construction right, obtained from the instrument executed under article 6(d)(i), along with consent of land owner or lessee, as the case may be, the rate of duty shall be one percent of market value of the land related to transfer of such right or consideration, whichever is higher, subject to a minimum of one thousand rupees. 67. It is the case of the Petitioner, that as per above mentioned provision, no stamp duty is chargeable on movable property, whereas the Collector of Stamps, Sidhi has charged 1% of the market value of the movable property. 68. Whereas it is the stand of the respondent that as per the Notification dated 2-1-2015, stamp duty @ 1% is chargeable on movable properties. 69. Considered the submission made by Counsel for the parties. 70. The relevant provision has alread....
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.... or ayurved based industry in favour of any financial institution, to secure repayment of loans obtained for industrial purposes only till the Madhya Pradesh Industrial Promotion Policy 2010, as amended in 2012 or the Madhya Pradesh Industrial Promotion Policy, 2014 and its work-plan remains in operation subject to the conditions, that :- (a) the industrial unit is situated in an industrial area or industrial growth centre developed by the Government of Madhya Pradesh or Madhya Pradesh Audyogik Kendra Vikas Nigam ; and (b) a certificate of eligibility to the effect that the industry is eligible for remission of stamp duty under this order, is issued by the Commissioner of Industry, Government of Madhya Pradesh. 6. On instruments of agreement related to development of Government land executed by the Tourism Department of the State for tourism projects. 7. Stamp duty is reduced to Rupees Five Hundred only on instruments of agreement relating to repayment of education loan. 8. Stamp duty is reduced to Rupees Five Hundred only on loan related instruments to be executed with Banks for establishment of technical educational institutions, 9. On Agreement or memorandum of am agreem....
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....nformation Technology investment area, subject to the condition that the new unit/ expanded unit modernized unit is certified to be an information technology/ Business Process Outsourcing outfit by Information Technology Department or any designated agency notified by them under the Madhya Pradesh Information Technology Investment Policy 2012, as amended 2014 or Madhya Pradesh Business Process Outsourcing/ Business Process Management (Business Process Outsourcing /Business Process Management) Industry Investment Policy, 2014 of the State of Madhya Pradesh. Note-This exemption shall be applicable only till the Madhya Pradesh Information Technology Investment Policy 2012, as amended in 2014 or Madhya Pradesh Business Process Outsourcing/ Business Process 'Management (BPO/BPM) Industry Investment Policy, 2014 remains in operations. 8. Stamp duty is reduced to 0.125 percent of the amount of loan secured on instruments of agreement relating to deposit of title deeds for securing loans upto rupees ten crore in case of micro and small scale industries and on loans for residential purposes. 9. On instruments relating to deposit of title deeds, executed by beneficiary in favour of any ban....
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....nly to original allottees under the Self Financing Scheme, (c) economically Weaker Sections, Low Income Group and Middle income Group shall be as defined and specified by the Department of Urban Development and Environment from time to time: Provided that this remission shall not be available in case of partly constructed house/apartment. 2. On all kinds of deeds of transfers of agricultural land executed by a person belonging to a Scheduled Tribes in favour of bis legal heir/heirs during his life time. 3. On instruments of sale relating to plot or built up space executed by or on behalf of State Government or any Semi Government Organization or any Government Undertaking, in favour of Information Technology/ Business Process Outsourcing Industries to be established in the State of Madhya Pradesh. 4. On instruments of conveyance of industrial units as a going concern, the rate of duty on the value of plant, machinery and other movables conveyed by the instrument shall be one percent, and also the duty chargeable on a single instrument shall not exceed rupees ten crore. 5. On instruments of sale executed by or on behalf of financial institutions, Government Agencies, or Privat....
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....l - 2. This certificate shall be applicable for granting exemption of stamp duty on deed of sale of land having area................ hectare situated at Village................... executed by Shri.................. S/o Shri................... in favour of Shri................... S/o Shri .................. After this registry, the eligibility of exemption of stamp duty shall be available only to the extent of duty chargeable on Rs................. the balance amount of Compensation and special rehabilitation grant. But in no case the amount of duty exempted shall exceed the amount of duty chargeable on the sum of amount of compensation and special rehabilitation grant obtained by Shri..................... S/o Shri................ . Collector, Dhar 7. Stamp duty shall be reduced to half on instrument of sale executed by private persons in favour of a Unit established to generate electricity from nonconventional energy resources subject to the following conditions, namely:- (a) a Bank Guarantee of the sum equal to the amount of stamp duty remitted shall be given by the unit in favour of the State Government for a period of 21 months in case of Wind Energy or Solar Energy Projec....
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....ld rights of private or nazul land executed by or on behalf of the Government or a Semi-Government Organization or any Government undertaking or Housing Co-operative Society established or registered under any law for the time being in force, shall be chargeable in reduction to the extent only on the amount of consideration paid for the conversion, as set-forth in the instrument, but in no case shall the amount of duty chargeable be less than rupees Five Hundred. 12. On the instrument of sale of sick/closed industrial units which are referred to the Board of Industrial Finance and Reconstruction (B.I.F.R.) of a liquidator or acquired by financial institutions or banks or which fall in the category of sick industry as defined by the Reserve Bank of India, subject to the conditions that,- (i) the remission shall be granted only once, On conveyance of unit/assets on which exemption under this notification has been granted once, no exemption in any case shall be granted again; (ii) the remission shall be granted only to such closed and sick units in which the high power committee headed by the Chief Secretary of the State of Madhya Pradesh or the Empowered Committee headed by the ....
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....he instrument is eligible for concession under this notification is issued by the Collector of the concerned District in cases where the sale price of the industry does not exceed rupees One Crore and by the Commissioner of the concerned division in other cases. Note-The exemption under this notification shall be applicable only till the Madhya Pradesh Industrial Promotion policy 2010 as amended 2012 or Madhya Pradesh Industrial Promotion Policy, 2014 and its work-plan remains in operation. 14, On instruments of conveyance of 12.713 acre land in the campus of former Higher Secondary Technical School, Shahdol and 8 hectare land of Government Survey No. 556/1 of Village Kalyanpura in Jhubua District in favour of Rajeev Gandhi Technical University, Bhopal for establishment of University Institute of Technology, a constituent institution of Rajeev Gandhi Technical University, Bhopal. 15. On instruments of conveyance of 12,120 hectare (25 acres) of total land of four survey numbers i.e. area 7.422 hectare out of 8.359 hectare of survey number 108/3, area 0.063 hectare of survey number 116, area 2.023 hectare of survey number 117/1, and area of 0.612 hectare out of 1.517 hectare of su....
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....ation grant etc. is mentioned. But the amount of transport fee paid for self transportation of goods shall not be included; (b) the agricultural land and/ or other immovable property is purchased by the displaced person any where in the State of Madhya Pradesh during the process of rehabilitation; (c) the position in clause (a) and (b) above is expressed in the instrument of transfer itself; (d) the eligibility of exemption shall be limited to the amount of Stamp duty chargeable on the value of land and/ or immovable property or the total amount of consideration paid to the said displaced person as compensation, special rehabilitation grant, rehabilitation grant, financial assistance etc., whichever is less; (e) the Stamp duty chargeable on the instrument will be reimbursed by the Narmada Valley Development Authority to Commercial 'Tax Department con the basis of demand letter produced by the Sub-Registrar; (f) only a displaced family as defined in the Rehabilitation Policy shall be entitled for exemption; and (g) such landless displaced person and adult son, who want to purchase agricultural land and / or other immovable property from various amounts such as rehabilita....
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....son belonging to Scheduled Castes and Scheduled Tribes. 2. On instruments executed by agriculturists in favour of Banks for securing loans under the Kisan Credit Card Scheme. 13 Article-36- Gift 1. On instrument of gift executed in favour of the State Government. 2. On instruments of gift of land executed in favour of a Goshala registered by the Madhya Pradesh Gopalan Evam Pasbudhan Samwardhan Board, Bhopal. 3. On instruments of gift of Agricultural land executed by a person belonging to Scheduled Tribe in favour of is legal heir/heirs during his life time. 14 Article-37- Indemnity Bond On indemnity bonds to be executed by the guardians of minor dependents of deceased members of the Coal Mines Provident Fund for the purpose of obtaining refund of the fund accumulations. 15 Article-38- Lease 1. On lease deeds executed in relation to the constructed sheds and land allotted to unemployed engineers in notified industrial area by the Commerce, Industries and Employment Department for running their own industry stamp duty shall be remitted subject to the following conditions, namely:- (a) the applicant or all the partners of the firm are either degre....
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....adesh Audyogik Kendru Vikas Nigam in favour of herbal or ayurved based industry due to change of name of the industry, addition of a partner partners, collaboration or its reconstruction, subject to the following conditions, namely:- (a) the industrial unit is situated in an industrial area or industrial growth centre developed by the Government of Madhya Pradesh or Madhya Pradesh Audyogik Kendra Vikas Nigam, and (b) a certificate of eligibility to the effect that the industry is eligible for remission of stamp duty is issued by the Commissioner of Commerce, Industries and Employment Department. Government of Madhya Pradesh. 9. On instruments of lease executed by the Madhya Pradesh Housing Board, Nagar Vikas Pradhikarans, Madhya Pradesh State Co-operative Housing Federation or any urban Local Body in Madhya Pradesh in favour of a person of Economically Weaker Section as defined and specified by the Urban Development and Environment Department from time to time. A certificate from the District Collector to this effect shall have to be produced. The remission of stamp duty shall also be available where the instrument of lease of residential house is executed under the Basic Serv....
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....t Authority explaining his financial position. Also the lessee shall give an undertaking before the Competent Authority that he shall revive the industry within eighteen months and in case of violation, he shall pay the amount of stamp duty remitted along with an interest at the simple rate of 0.75 percent for every month or part thereof from the date of execution of the instrument. For revival he shall be entitled to use the option of diversification of the product; and (d) the remission shall be subject to the certificate of Competent Authority to the effect that the instrument is eligible for remission under this notification. The Competent Authority authorized to issue the said certificate in the following manner, namely: Value/market value of the unit - competent authority (i) Where it does not exceed Rupees One Crore - Collector of the concerned District (ii) Where it exceeds Rupees One Crore - Divisional commissioners of the concerned Division. Note.- This exemption shall be applicable only till the operation of the Madhya Pradesh Industrial Promotion Policy 2010, as amended in 2012 or the Madhya Pradesh Industrial Promotion Policy, 2014 and its work- plan. 12. On ....
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....nd Transfer (B.O.T.) Scheme. 16 Article-43 Mortgage deed 1. On instrument of conveyance of mortgaged property executed by the Madhya Pradesh Housing Board established under the Madhya Pradesh Housing Board Act. 1960 in favour of any officer of the Government of Madhya Pradesh on the repayment of an advance received by him from the said Board for the purpose of constructing a dwelling house for his own residential use. 2. On instruments of mortgage executed by unemployed engineers to secure loans upto One Lakh Rupees from Madhya Pradesh Finanсе Corporation by the Commerce, Industries and Employment Department for running their own industry on the following conditions, namely:- (a) The applicant or all the partners of the firm are either degree or diploma holder engineers, and (b) His total income or the income of all partners or income of his/her parents does not exceed One Thousand rupees per month. 3. On instruments of mortgage without possession executed by small scale Industrial units for obtaining financial assistance up to Rs. 7.5 lakhs from the Madhya Pradesh Finance Corporation. 4. On instruments of mortgage without possession executed by a "New....
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....ified to be an information technology Business Process Outsourcing outfit by Information Technology Department or any designed agency notified by them under the Madhya Pradesh Information Technology Investment Policy 2012 as amended in 2014 or the Madhya Pradesh Business Process outsourcing/ Business Process Management (Business Process Outsourcing/ Business Process Management) Industry Investment Policy, 2014 of the State of Madhya Pradesh. Note.- This exemption shall he applicable only till the operation of the Madhya Pradesh Information Technology Investment Policy 2012 as amended 2014 or Madhya Pradesh Business Process outsourcing/ Business Process Management (BPO/RPM) Industry Investment Policy, 2014. 8. On instruments of mortgage without possession executed by agriculturists in favour of Banks for securing loans under the Kisan Credit Card Scheme. 9. On instruments of mortgage without possession executed by Self Help Groups in favour of Banks for securing loans for economic development of group members to the limit of rupees Ten Lakh under the NABARD sponsored schemes. 10. No stamp duty shall be chargeable on instruments of mortgage without possession executed in favour o....
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....cipal or a Government Security or a share, scrips, stock, bond, debenture, debenture-stock or other marketable security of like nature in or of any incorporated company or other body corporate, an-entry relating to which is required to be made in clearance lists described in clauses (a) and (b) of article 22. 18 Article-48- Partition 1. On deeds of partition of agricultural land between joint khatedars the chargeable stamp duty shall be remitted under following conditions, namely - (a) There is neither any dispute nor any case pending in any court regarding the land to be partitioned; and (b) The land being partitioned is not within the provisions of ceiling. 2. On such instrument of partition by which exclusively the agricultural land obtained in inheritance is partitioned amongst the members of joint family. 19 Article-53- Reconveyance of Mortgaged Property On instrument of reconveyance of mortgaged property executed by the Madhya Pradesh Housing Board established under the Madhya Pradesh Housing Board Act, 1960 in favour of any officer of the Government of Madhya Pradesh on the repayment of an advance received by him from the said Board for the purpose of constructing....
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....under sub-section (1) of Section 3 of Regional Rural Bank Act, 1976 (21 of 1976); (h) a Central Development Bank within the meaning of clause (b) of Section 2 of the Madhya Pradesh Sahakari Bhoomi Vikas Bank Adhiniyam, 1966 (28 of 1966) or a Development Bank within the meaning of clause (d) of Section 2 of the said Act; and (i) the Agricultural Refinance Corporation constituted under the Agricultural Corporation Act, 1963 (10 of 1963). 2. "Financial institution includes (a) Madhya Pradesh Finance Corporation; (b) Madhya Pradesh Audyogic Vikas Nigam; (c) a banking company as defined in the Banking Regulation Act, 1949(10 of 1949) ; (d) State Bank of India, constituted under the State Bank of India Act, 1955 (23 of 1955); (e) a subsidiary bank as defined in the State Bank of India (Subsidiary Banks} Act, 1959 (38 of 1959); (f) a corresponding new bank constituted under the Banking Companies (Acquisition and Transfer of 'Undertakings ) Act, 1970 (5 of 1970); and (g) a public financial institution as specified in the Companies Act, 2013 (18 of 2013). 3. "Agriculture purpose" means making land fit for cultivation of land, improvement of land including development o....
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.... the stamp duty imposed by the Collector of Stamps, Sidhi, on the movable properties of the Petitioner No.1 is bad in law and is hereby quashed. Whether Upkar Cess @ 10% is chargeable on stamp duty 73. None of the parties have disputed the fact that Upkar Cess is chargeable on the stamp duty @ 10%. Therefore, imposition of Upkar Cess @ 10% on stamp duty is hereby affirmed. Whether the Janpad Cess @ 1% is payable on the value of immovable assets or on Stamp Duty? 74. It is the case of the Petitioner, that in the light of the notifications dated 6-10-2018 and 25-8-2020, Janpad Cess @ 1% is chargeable on the stamp duty. 75. Considered the submissions made by Counsel for the Petitioner. 76. Since, this Court has already held that the "instrument" i.e., order of NCLT Allahabad was received in Madhya Pradesh on 29-6-2017, therefore, whatever Janpad Cess was payable on the said date would apply. Since, the Notifications dated 6-10-2018 and 25-8-2020 are subsequent to the relevant date, therefore, the Janpad Cess @ 1% on the stamp duty is not chargeable, but it is chargeable @ 1% of the value of the immovable assets. Therefore, the imposition of Janpad Cess @ 1% on the value of the i....
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....round with regard to the breach of rules of natural justice clearly seems to be an afterthought." 82. The Supreme Court in the case of Chairman, State Bank of India and another Vs. M.J. James reported in (2022) 2 SCC 301 has held as under:- "31. In State of U.P. v. Sudhir Kumar Singh referring to the aforesaid cases and several other decisions of this Court, the law was crystallised as under : (SCC para 42) "42. An analysis of the aforesaid judgments thus reveals: 42.1. Natural justice is a flexible tool in the hands of the judiciary to reach out in fit cases to remedy injustice. The breach of the audi alteram partem rule cannot by itself, without more, lead to the conclusion that prejudice is thereby caused. 42.2. Where procedural and/or substantive provisions of law embody the principles of natural justice, their infraction per se does not lead to invalidity of the orders passed. Here again, prejudice must be caused to the litigant, except in the case of a mandatory provision of law which is conceived not only in individual interest, but also in public interest. 42.3. No prejudice is caused to the person complaining of the breach of natural justice where such person do....
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....ice of aforesaid attributes in mind only would lead to doing justice. Since these attributes are treated as natural or fundamental, it is known as "natural justice". The principles of natural justice developed over a period of time and which is still in vogue and valid even today are : (i) rule against bias i.e. nemo debet esse judex in propria sua causa; and (ii) opportunity of being heard to the party concerned i.e. audi alteram partem. These are known as principles of natural justice. To these principles a third principle is added, which is of recent origin. It is the duty to give reasons in support of decision, namely, passing of a "reasoned order". * * * * 38. But that is not the end of the matter. While the law on the principle of audi alteram partem has progressed in the manner mentioned above, at the same time, the courts have also repeatedly remarked that the principles of natural justice are very flexible principles. They cannot be applied in any straitjacket formula. It all depends upon the kind of functions performed and to the extent to which a person is likely to be affected. For this reason, certain exceptions to the aforesaid principles have been invoked under ce....
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....im in such cases. The answer to this question has to be relative to the punishment awarded. When the employee is dismissed or removed from service and the inquiry is set aside because the report is not furnished to him, in some cases the non-furnishing of the report may have prejudiced him gravely while in other cases it may have made no difference to the ultimate punishment awarded to him. Hence to direct reinstatement of the employee with back wages in all cases is to reduce the rules of justice to a mechanical ritual. The theory of reasonable opportunity and the principles of natural justice have been evolved to uphold the rule of law and to assist the individual to vindicate his just rights. They are not incantations to be invoked nor rites to be performed on all and sundry occasions. Whether in fact, prejudice has been caused to the employee or not on account of the denial to him of the report, has to be considered on the facts and circumstances of each case. Where, therefore, even after the furnishing of the report, no different consequence would have followed, it would be a perversion of justice to permit the employee to resume duty and to get all the consequential benefits.....
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....his contention, we would like to state that cases relating to breach of natural justice do also occur where all facts are not admitted or are not all beyond dispute. In the context of those cases there is a considerable case-law and literature as to whether relief can be refused even if the court thinks that the case of the applicant is not one of 'real substance' or that there is no substantial possibility of his success or that the result will not be different, even if natural justice is followed see Malloch v. Aberdeen Corpn. (per Lord Reid and Lord Wilberforce), Glynn v. Keele University, Cinnamond v. British Airports Authority and other cases where such a view has been held. The latest addition to this view is R. v. Ealing Magistrates' Court, ex p Fannaran (Admn LR at p. 358) [see de Smith, Suppl. p. 89 (1998)] where Straughton, L.J. held that there must be 'demonstrable beyond doubt' that the result would have been different. Lord Woolf in Lloyd v. McMahon has also not disfavoured refusal of discretion in certain cases of breach of natural justice. The New Zealand Court in McCarthy v. Grant however goes halfway when it says that (as in the case of bias), it is sufficient for ....
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....njunction even though natural justice is not followed. We may also state that there is yet another line of cases as in State Bank of Patiala v. S.K. Sharma, Rajendra Singh v. State of M.P. that even in relation to statutory provisions requiring notice, a distinction is to be made between cases where the provision is intended for individual benefit and where a provision is intended to protect public interest. In the former case, it can be waived while in the case of the latter, it cannot be waived. 23. We do not propose to express any opinion on the correctness or otherwise of the 'useless formality' theory and leave the matter for decision in an appropriate case, inasmuch as in the case before us, 'admitted and indisputable' facts show that grant of a writ will be in vain as pointed out by Chinnappa Reddy, J." 85. However, the Counsel for the Petitioner is correct in submitting that while calculating the Penalty, the Cess payable under different statutes should not have been taken into consideration. Therefore, the Collector Stamps, Sidhi is directed to recalculate the Penalty by excluding the Janpad Cess and Upkar Cess. Conclusion 86.(a) Since, the instrument i.e., order date....