TaxTMI 
TaxTMI 
2024 (9) TMI 237
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.... in the Indian Stamp Act, 1899 (as applicable to State of M.P.) ; 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 2....
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....der Section 75 of the M.P. Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993. The representation 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 re....
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....ssed by the Collector of Stamps, Sidhi, it is submitted by Counsel for Petitioners, that as per the provisions of Section 3(bb),19-A 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 spo....
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.... notification dated 3-7-2017 came into force after the receipt of instrument in State of M.P. i.e., 29-6-2017, therefore, the provision 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. 2....
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.... for the Petitioner, that the objection of alternative remedy has already been rejected by this Court by order dated 25-11-2020. Further more, since, 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 ....
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....een applied by courts for the purpose of achieving finality in litigation. The result of this is that the original court as well as any higher court must in any future litigation proceed on the basis that the previous 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 th....
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....ublic document or parts of the public documents of which they purport to be copies. 36. Thus, it is clear that the certified copy of an instrument i.e., order of NCLT Allahabad would have proved the contents of the said document only, but for the purposes of 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 ....
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....abuses. Indeed, howsoever great may be the care bestowed on its framing, it is difficult to conceive of a legislation which is not capable of being abused by perverted human ingenuity. The Court must, therefore, adjudge the constitutionality of such legislation by the generality of its provisions 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....
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....e copies of the orders of NCLT Mumbai and Allahabad along with other documents 14. 23-1-2020 DIG Registration directed Registration Office, Sidhi to recover Stamp Duty on the order dated 2-3-2017 issued by NCLT Allahabad 15. 24-2-2020 Notice was issued to Petitioner No.1 to produce the original copy of Order passed by NCLT Allahabad 16. 5-8-2020 Reply was filed 17. 25-8-2020 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 Petit....
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....ay of purchase and sale, can be, or is, carried out without an instrument, the case would not fall within the section and no tax can be imposed. Taxation is confined to the instrument by which the property is transferred legally and equitably transferred. 23. Point as to whether the stamp duty was leviable on the court order sanctioning the scheme of amalgamation was considered at length in Sun Alliance Insurance Ltd. v. IRC. On the point which arose for determination 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 titl....
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.... on rent with the stipulation that the tenant would not sub-let the premises without the written consent of the landlord. After sanctioning of the scheme for amalgamation by the Court, the tenanted premises came to be transferred to the transferee company. The landlord filed the eviction suit. The question before the Court was whether the amalgamation amounted to transfer of tenant company's right under the lease by way of sub-letting and as such violative of the provisions of Section 10(ii)(a) of the A.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 agre....
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.... a recital to the effect that "this decree does operate as the conveyance from the defendants in favour of the plaintiffs in respect of the said property more particularly described in Exhibit A to the plaint". The Court held that: (SCC p. 535, para 11) "11. There is no particular pleasure in merely going by the label but what is decisive is by the terms of the document. It is clear from the terms of the consent decree that it is also an 'instrument' under which title has been passed over to the appellants-plaintiffs. 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....
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....iously executed by any person, is executed out of Madhya Pradesh on or after the commencement of the Central Provinces and Berar Indian Stamp (Amendment) Act, 1939 and relates to any property situated or to any matter or thing done or to be done, in Madhya Pradesh and is received in Madhya Pradesh. Provided further that no duty shall be chargeable in respect of,-- (1) any instrument executed by, or on behalf of, or in favour of, the Government in cases where, but for this exemption, the Government would be liable to pay the duty chargeable in respect of such instrument; (2) any instrument 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....
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....very clear. Thus, if the instrument has become chargeable in any other part of India except State of Madhya Pradesh and thereafter becomes chargeable with a higher rate of duty in Madhya Pradesh under Section 3(bb) of the first proviso to section 3, then the amount of duty chargeable on such instrument shall, notwithstanding any thing contained in the first proviso to section 3, be the amount chargeable on it under Schedule 1-A, less the amount of duty, if any, already paid on it in India. The Supreme Court in the case of New Central Jute Mills Co. Ltd. (Supra) has held as under : "16. Some complications arise in the cases where both the liabilities arise - 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 bec....
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.... No.1 would not be entitled to seek adjustment/ set off of the stamp duty paid by it in Uttar Pradesh. What is the date on which the instrument was received in the State of M.P.? 57. The Counsel for the Petitioner submitted that infact the date of receipt of instrument in State of M.P. was 5-8-2019, although in the reply to the Show Cause Notice as well as in the Writ Petition, the Petitioner has claimed that the relevant date is 24-10-2017. Although a very weak attempt was made by Counsel for the State that the relevant date would be 29-6-2017, but thereafter, the State Counsel, changed its stand and submitted that only the date of execution of instrument is relevant and not the date on which 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/Stat....
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....above deed the petitioner clearly declares that "3.5 the transferee hereby declares that as per the scheme of arrangement approved by national company law tribunal (NCLT) vide orders dated February, 15 2017 and March 2, 2017 of Mumbai bench and Allahabad bench respectively, he/it was accepted all the conditions and liabilities which the transferor was having in respect of such mining lease." Clearly petitioner has been using the NCLT order for executing deeds much before their letter to Principal Secretary." 62. For the reasons best known to the State, the aforementioned documents have not been placed on record. However, an equally vague reply was given by the Petitioners in their rejoinder. However, as already pointed out, Shri P. Chidambaram, Senior 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 i....
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....should not be given to a statute so as to take away or impair an existing right or create a new obligation or impose a new liability otherwise than as regards matters of procedure. The general rule as stated by Halsbury in Vol. 36 of the Laws of England (3rd Edn.) and reiterated in several decisions of this Court as well as English courts is that 'all statutes other than those which are merely declaratory or which relate only to matters of procedure or of evidence are prima facie prospective and retrospective operation should not be given to a statute so as to affect, alter or destroy an existing right or create a new liability or obligation unless that effect cannot be avoided without doing violence to the language of the enactment. If the enactment is expressed in language which is fairly capable 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 ....
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....tly executed, the duty on such sale deed shall be the duty payable under the article less the duty already paid, subject to a minimum of Rs. 1000. (d) Where a power of attorney authorizing the agent to, sell immovable property is stamped with ad-valorem duty required for a conveyance and a sale deed is executed in pursuance of power of attorney between the executants of attorney and the person in whose favour it is executed, the duty on the sale deed shall be the duty payable under the article less the duty already paid, subject to a minimum of Rs. 1000. (e) Where a mortgage deed or an agreement to mortgage is stamped with ad-valorem duty required for a mortgage under article 43 and a court decree in pursuance of a suit filed against the mortgaged property, or a mortgage deed is executed, the duty payable on the decree or the mortgage deed 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....
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.... sole purpose of enabling any person to receive any pension or charitable allowance, 2. Article-6- Agreement or Memorand um of an agreement 1. On instruments executed by units under Madhya Pradesh Khadi and Gramodyog Board for obtaining assistance from the Board. 2. On instruments of agreement required to be executed by eligible users belonging to the Scheduled Castes and Scheduled Tribes living below the poverty line with the Madhya Pradesh Vidyut Vitaran Company Jabalpur, Bhopal, and Indore for obtaining single-point metered electricity connection. 3. On instruments executed by agriculturists in favour of Banks for securing loans under the Kisan Credit Card Scheme. 4. On instrument executed by Self Help Groups in favour of banks for securing loans upto Ten Lakh Rupees for economic development of group members under the NABARD sponsored schemes. 5. Stamp duty is exempted on instruments executed by herbal 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 Promoti....
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....ribes, 6. On instruments executed by herbal or ayurved based industries 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 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, 7. On instruments of equitable mortgage/hypothecation executed by a new unit/expanded unit/ modernized unit of an Information Technology' Business Process Outsourcing company for obtaining loans from banks/ financial institutions in Information Technology investment area, subject to the condition that the new unit/ expanded unit modernized unit is certified to be an information technology/ Business Process Outso....
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....itable dispensary or hospital or any other object of public utility shall not be less than a specified sum per mensem. 7. Article - 16 - Cancellation On instrument of cancellation of a will. 8. Article - 25 - Conveyance 1. On the instruments of sale executed by Madhya Pradesh Housing Board, Nagar Vikas Pradhikarans, Primary Cooperative Housing Societies and Madhya Pradesh State Cooperative Housing Federation, in relation to house/apartment to the extent of the value of the house/apartment (excluding value of plot) constructed under self financing scheme, with the money received from the purchaser, subject to following conditions, namely :- (a) the chargeable stamp duty shall be exempted /reduced to the extent of 100 percent, 50 percent and 25 percent for the categories, of house/ apartment of Economically Weaker Section, Low Income' Group and Middle Income Group respectively, but no exemption/reduction shall be granted in cases of High Income Group houses/apartments; (b) this exemption/reduction shall be limited only to original allottees under the Self Financing Scheme, (c) economically Weaker Sections, Low Income Gr....
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.... obtained , in which the amount of compensation as well as special rehabilitation grant paid for acquisition of land for Auto Testing Track Project , Pithampur is mentioned; (b) the position in clause(a) above, is expressed in the instrument of sale itself, and (c) the eligibility of exemption shall be limited to the amount of stamp duty chargeable on the amount of compensation and special rehabilitation grant. (d) the stamp duty chargeable on such instrument in accordance with the provisions of the Indian Stamp Act, 1899 (II of 1899) shall be reimbursed by the Commerce. Industry and Employment Department to the Commercial Taxes Department within one month from the date of registration of the instrument. CERTIFICATE No... Dated.......... Certified that land having area....... Hectare of Shri .........R/o Village........ Tehsil......... District Dhar has been acquired for Auto Testing Track Project, Peethampur, District Dhar, for which the amount of compensation and special rehabilitation grant paid is as under :- Compensation Amount - Amount of Special rehabilitation grant - Total - 2. This certificate shall....
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....dred only. 9. On instruments of sale of land executed in favour of a Goshala registered by the Madhya Pradesh Gopalan Evam Pashudhan Samwardhan Board, Bhopal. 10. On instruments of sale 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. "Economically Weaker Section" shall be as defined and specified by the Department of Urban Development and Environment 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 instruments of lease of residential house is executed under the Basic Service For Urban Poor (B.S.U.P)/Integrated Housing and Development Program(I.H.S.D.P.) in favour of a person, who surrenders the lease already held by him under the Madhya Pradesh Nagariya Kshetro Ke Bhoomihin Vyakti (Pattadhriti Adhikaron Ka Pradan Kiya Jana) Adhiniyam, 1984 from the Government on the sites under construction by the said agencies. 11. Instruments of conveyance relating to conversion of lease hold right....
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....unit Authority (i) Where it does not exceed one crore rupees - Collector of the concerned District (ii) Where it exceeds one crore Rupees - Divisional Commissioner of the concerned Division Note-This exemption shall be applicable only till the operation of the Madhya Pradesh Industrial Promotion Policy 2010, as amended 2012 or Madhya Pradesh Industrial Promotion Policy, 2014 and its work-plan. 13. On instruments of sale or merger or amalgamation of industrial units as a going concern stamp duty shall be reduced to a maximum of Ten Lakhs rupees when the amount chargeable exceeds that amount. This reduction in duty shall be applicable subject to the conditions that- (a) the said instrument is executed for better capacity utilization of the industry, (b) the production of the industry in any three of the immediately preceding five years has not exceeded 50 percent of the installed capacity, (c) any bank or financial institution which has extended loan to the industry has considered its loan as non-performing asset for immediately preceding two years, (d) the net worth of the industry has been reduced to less than one half of ....
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....payable to displaced person shall be mentioned, and the entitlement of exemption of amount of stamp duty shall also be certified in it, This certificate shall be submitted by the displaced person at the time of registration of deed of acquired land before Registering Officer. The eligibility of exemption of payable stamp duty shall be limited to the extent of amount of compensation and special rehabilitation grant; (c) the demand for reimbursement of stamp duty on the basis of registered deeds under this project shall be submitted every month by District Registrar to District Collector, and District Collector shall deposit the amount of reimbursement in account head "0030 Stamps and Registration" within one month from the date of receipt of demand; and (d) the exemption on stamp duty shall be valid only for two years from the date of payment of compensation and rehabilitation grant. 17. On instruments of sale executed to acquire land in favour of member of a family displaced on account of the Narmada Valley Projects subject to the following conditions, namely - (a) a certificate from the Land Acquisition Officer of the project area is obtained in which....
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....957 (14 of 1957) 9 Article-26- Copy or Extract 1. On copy of any paper which a public officer is expressly required by law to make or furnish for record in any public office or for any public purpose, 2. On copy of extract from any register relating to births, baptisms, naming, dedications, marriages, divorces, deaths and burials 10 Article-27- or Counterpart duplicate On counterpart of any lease granted to a cultivator when such a lease is exempted from duty. 11 Article-34- Exchange of Property Stamp duty chargeable on deeds of exchange of agricultural land upto two hectare is remitted under following conditions, namely:- (a) the lands being exchanged are agricultural; (b) the lands being exchanged are approximately of equal market value; (c) the lands being exchanged shall not be Nazul or extra-Nazul agricultural lands; (d) the lands being exchanged are situated within the same Revenue Inspector Circle; and (e) provision shall not be misused for evading Ceiling on agricultural land. 12 Article-35- Further Charge 1. On instruments of further charge without po....
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....a Pradesh Co-operative societies Act, 1960(No. 17 of 1961) relating to catch fishes from a reservoir and measuring not more than two thousand hectares in area. 6. On instruments of lease executed by a Gram Panchayat in favour of fishermen to catch fishes from the reservoir. 7. On instrument of lease executed by or on behalf of Financial Institutions, Government Agencies, or Private Sector by which space/premises in an Information Technology investment area is transferred in favour of a new unit/expanded unit/ modernized unit of an Information Technology/ Business Process Outsourcing company and is certified to be an Information Technology/ Business Process Outsourcing outfit by Information Technology Department or any designated agency notified by then 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 be applicable only till the operation of the Madhya Pradesh Information Technology Investment Policy 2012, ....
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....ncerned District, where the land is situated, to the effect that the proper duty has been paid on the instruments on the basis of which the amendment in the lease was permitted by the Government or the concerned undertaking of the Government. 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 remains. 11. On instrument of lease of sick/closed industrial units which are referred to the Board of Industrial Finance and Reconstruction (B.I.F.R.) or 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 (a) the remission shall be granted only once. The unit/assets on which exemption has been granted once, no exemption in any case shall he granted again; (b) 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 Collector of the Distric....
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.... 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 the Commercial Tax Department on 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 as Rehabilitation grant, financial assistance given to purchase productive assets, financial assistance given for developed residential plot at the rehabilitation place, shall also be entitled for the said exemption. 13. On lease executed in case of a cultivator and for the purposes of cultivation (including a lease of uses for the ....
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....hya Pradesh Khadi and Gramodyog Board 6. On instruments of mortgage without possession executed by industrialists or Industrial Undertaking in the State of Madhya Pradesh in connection with obtaining term loan, for the purpose of setting up a new industry, or for the expansion, diversification or modernisation of a industry from the Banka/financial Institutions to the extent as specified in the table given below:- TABLE Class of the District/ Blocks (as per classification by the Commerce, Industries and Employment Department, Government of Madhya Pradesh (1) Extent of remission/reduction of Stamp Duty For Small Scale Industry (2) For Medium and Large Industry (3) Backward "B" 100% 50% Backward "C" 100% 100% Blocks which have no industry 100% 100% The aforesaid remission or reduction shall be subject to the conditions, namely:- (a) The remission in case of small scale industry shall be given only in those cases where the amount of capital investment on plant and machinery exclusively is more than rupees Five Lakh and it shall not....
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.... centre developed by the Government of Madhya Pradesh or the Madhya Pradesh Audyogik Kendra Vikas Nigam, and (b) a certificate of eligibility in the effect that the industy is eligible for remission of stamp duty under this order, is issued by the Commissioner of Commerce, Industries and Employment, Madhya Pradesh. Note.-This exemption shall be applicable only till the operation of the Madhya Pradesh Industrial Promotion Policy, 2010 us amended in 2012 or the Madhya Pradesh Industrial Promotion Policy, 2014 and its work plan remains. 12, On instruments of simple mortgage executed by beneficiary in favour of any bank or financial institution for securing the repayment of loan or advance upto rupees One Lakh to be received by him for the purpose Of construction of house under the Mukhyamantri Gramin Awas Yojna, subject to the condition that a certificate of eligibility to the effect that the beneficiary is eligible for the remission of stamp duty is issued by the Collector of the concerned district. 13. On instruments of mortgage without possession executed to obtain Loans from Banks and Financial Institutions for setting up a new Food Processing Industry, that uses....
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....lity shall not be less than a specified sum per mensem. 3. On security bond executed by persons taking advances under the Land Improvement Loans Act, 1883 (19 of 1883) or the Agriculturist's Loans Act, 1884 (12 of 1884) or by their sureties as security for the repayment of such advances. 4. On security bond executed by officers of the Government or their sureties to secure the due execution of an office or the due accounting for money or other property received by virtue thereof. 21 Article-57- Settlement On instrument of dowry executed on the occasion of marriage between Mohammedans, whether the deed was executed before or alter the marriage. 22 Article-60- Surrender of lease. On surrender of lease, when such lease is exempted from duty. 23 Article-61- Transfer On transfers by endorsement- (a) of a bill of exchange, cheque or promissory note; (b) of a bill of landing, delivery order, warrant for goods, or other mercantile documents of title to goods; (c) of a policy of insurance; and (d) of securities of the Central Government. 24 Article-62- Transfer of Lease On transfer of any lease exempt from duty. Note:- For the p....
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....e, By order and in the name of the Governor of Madhya Pradesh, RAVINDRA KUMAR CHOUDHARY, Dy. Secretary. 71. Section 9 of Indian Stamp Act, reads as under : "9. Power to reduce, remit or compound duties. (1) The Government may, by rule or order published in the Official Gazette, - (a) reduce or remit, whether prospectively or retrospectively, in the whole or any part of the territories under its administration, the duties with which any instruments or any particular class of instruments, or any of the instruments belonging to such class, or any instruments when executed by or in favour of any particular class of persons, or by or in favour of any members of such class, are chargeable, and (b) provide for the composition or consolidation of duties or policies of insurance and in the case of issues by any incorporated company or other body corporate or of transfers (where there is a single transferee, whether incorporated or not) of debentures, bond or other marketable securities. (2) In this section the expression "the Government" means, - (a) in relation to stamp-duty in respect of bills of exc....
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.... notice was given to the Petitioner, thereby seeking an explanation from the petitioner no. 1 as to why the penalty may not be imposed. 78. Per contra, it is submitted by Counsel for the respondent, that the Collector of Stamps, has no discretion to waive or remit the Penalty. The rate at which penalty is to be imposed is already provided in Section 40 of Indian Stamp Act. 79. Considered the submissions made by Counsel for the parties. 80. The Counsel for the petitioner is right in submitting that no show cause notice was given to the petitioner against the proposed penalty. However, in absence of any discretion with the Collector of Stamps to waive or remit penalty, this Court is of the considered opinion that the opportunity to show cause against proposed penalty would have been a simple formality with no power with the Collector of Stamps to waive or remit. The principle of Natural Justice has already undergone a vast change and unless and until the prejudice is pointed out by the aggrieved person, the order cannot be quashed on the ground of violation of Natural Justice. 81. The Supreme Court in the case of Nirma Industries Limited and another Vs. Securities and Exc....
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....an therefore be said to have been caused to the person complaining of the breach of natural justice. 42.4. In cases where facts can be stated to be admitted or indisputable, and only one conclusion is possible, the Court does not pass futile orders of setting aside or remand when there is, in fact, no prejudice caused. This conclusion must be drawn by the Court on an appraisal of the facts of a case, and not by the authority who denies natural justice to a person. 42.5. The "prejudice" exception must be more than a mere apprehension or even a reasonable suspicion of a litigant. It should exist as a matter of fact, or be based upon a definite inference of likelihood of prejudice flowing from the non-observance of natural justice." 83. The Supreme Court in the case of Dharampal Satyapal Limited Vs. Deputy Commissioner of Central Excise, Gauhati and others reported in (2015) 8 SCC 519 has held as under:- "20. Natural justice is an expression of English Common Law. Natural justice is not a single theory-it is a family of views. In one sense administering justice itself is treated as natural virtue and, therefore, a part of natural justice. It is also calle....
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....ters, depending upon the nature of the case, not only full-fledged oral hearing but even cross-examination of witnesses is treated as a necessary concomitant of the principles of natural justice. Likewise, in service matters relating to major punishment by way of disciplinary action, the requirement is very strict and full-fledged opportunity is envisaged under the statutory rules as well. On the other hand, in those cases where there is an admission of charge, even when no such formal inquiry is held, the punishment based on such admission is upheld. It is for this reason, in certain circumstances, even post-decisional hearing is held to be permissible. Further, the courts have held that under certain circumstances principles of natural justice may even be excluded by reason of diverse factors like time, place, the apprehended danger and so on. * * * * 40. In this behalf, we need to notice one other exception which has been carved out to the aforesaid principle by the courts. Even if it is found by the court that there is a violation of principles of natural justice, the courts have held that it may not be necessary to strike down the action and refer the matter back t....
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....l expansion of natural justice' which in itself is antithetical to justice." * * * * 44. At the same time, it cannot be denied that as far as courts are concerned, they are empowered to consider as to whether any purpose would be served in remanding the case keeping in mind whether any prejudice is caused to the person against whom the action is taken. This was so clarified in ECIL itself in the following words : (SCC p. 758, para 31) "31. Hence, in all cases where the enquiry officer's report is not furnished to the delinquent employee in the disciplinary proceedings, the courts and tribunals should cause the copy of the report to be furnished to the aggrieved employee if he has not already secured it before coming to the court/tribunal and given the employee an opportunity to show how his or her case was prejudiced because of the non-supply of the report. If after hearing the parties, the court/tribunal comes to the conclusion that the non-supply of the report would have made no difference to the ultimate findings and the punishment given, the court/tribunal should not interfere with the order of punishment. The court/tribunal should not mechanically set asid....
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.... (8th Edn., 1996, pp. 271-72) says that slight proof that the result would have been different is sufficient. On the other side of the argument, we have apart from Ridge v. Baldwin, Megarry, J. in John v. Rees stating that there are always 'open and shut cases' and no absolute rule of proof of prejudice can be laid down. Merits are not for the court but for the authority to consider. Ackner, J. has said that the 'useless formality theory' is a dangerous one and, however inconvenient, natural justice must be followed. His Lordship observed that 'convenience and justice are often not on speaking terms'. More recently, Lord Bingham has deprecated the 'useless formality theory' in R. v. Chief Constable of the Thames Valley Police Forces, ex p Cotton by giving six reasons. (See also his article 'Should Public Law Remedies be Discretionary?' 1991 PL, p. 64.) A detailed and emphatic criticism of the 'useless formality theory' has been made much earlier in 'Natural Justice, Substance or Shadow' by Prof. D.H. Clark of Canada (see 1975 PL, pp. 27-63) contending that Malloch and Glynn were wrongly decided. Foulkes (Administrative Law, 8th Edn., 1996, p. 323), Craig (Administrative Law, 3rd Ed....