Court No. - 33 Case :- WRIT - C No. - 67951 of 2009 Petitioner :- Hindustan Petroleum Corporation Ltd. Respondent :- State Of U.P. And Others Petitioner Counsel :- Vikas Budhwar Respondent Counsel :- C.S.C. Hon'ble Pankaj Mithal,J.
A lease deed was executed in favour of the petitioner on 15.3.08. It was
registered on 15/19.4.08. The lease is in respect of a immovable piece of land
for a period of 29 years 6 months.
On the aforesaid lease the petitioner paid stamp duty in accordance with the
provisions of Article 35 (a) (v) of Schedule 1B of the Indian Stamp Act.
However, the authorities below in view of the renewal clause contained in the
lease deed treated it to be a lease of more than 30 years and have demanded
stamp duty in accordance with the provisions of Article 35(a)(vi) of Schedule
1B of the Act.
In view of the above the question which arises for consideration is as to
whether the lease in question is chargeable to stamp duty as a lease of less
than 30 years or as a lease exceeding 30 years. The aforesaid aspect of the
matter is no longer res integra as it has already been decided by me in Writ
Petition No.1785 of 2010 Ashish Kumar vs. Deputy Commissioner
(Stamp) and others decided on 21st July, 2010. In the said decision it has
been held that until and unless the lease is renewed or the initial period of
lease expires the lease shall remain to be of the period as mentioned in the
lease i.e. 29 years 6 months and accordingly it will fall under Clause (v) of
Article 35(a) of Schedule 1B of the Act. It has also been held that renewal of
lease as distinguished from extension of the period of lease is actually a fresh
lease and therefore the period of renewal of lease cannot be clubbed with the
initial period of the lease. In view of the aforesaid decision the controversy
raised stand squarely covered by the aforesaid decision. Accordingly the writ
petition deserves to be allowed in terms of the aforesaid referred judgment.
In view of the above writ petition is allowed. The impugned orders dated
12.10.09 passed by respondent no.2 and 25.2.09 passed by respondent no.3
are quashed and the respondents are directed to realise stamp duty on the lease
in question as per Article 35(a)(v) of Schedule 1B of the Act as a lease for
less than 30 years.
Any amount deposited by the petitioner pursuant to the impugned orders shall
be refunded forthwith.
Order Date :- 28.7.2010
piyush