{"id":248789,"date":"2010-07-28T00:00:00","date_gmt":"2010-07-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/prem-lal-vs-chief-controlling-rev-authority-on-28-july-2010"},"modified":"2015-05-09T18:10:41","modified_gmt":"2015-05-09T12:40:41","slug":"prem-lal-vs-chief-controlling-rev-authority-on-28-july-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/prem-lal-vs-chief-controlling-rev-authority-on-28-july-2010","title":{"rendered":"Prem Lal vs Chief Controlling Rev. Authority &#8230; on 28 July, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Prem Lal vs Chief Controlling Rev. Authority &#8230; on 28 July, 2010<\/div>\n<pre id=\"pre_1\">Court No. - 33\n\nCase :- WRIT - C No. - 4786 of 2010\n\nPetitioner :- Prem Lal\nRespondent :- Chief Controlling Rev. Authority Alld. And Others\nPetitioner Counsel :- Nagendra Kumar Srivastava,Km. Pratima Srivastava\nRespondent Counsel :- C.S.C.\n\nHon'ble Pankaj Mithal,J.\n<\/pre>\n<p id=\"p_1\">A lease deed was executed and registered in favour of the petitioner on<br \/>\n12.12.02. The lease is in respect of a immovable piece of land for a period of<br \/>\n30 years.\n<\/p>\n<p id=\"p_1\">On the aforesaid lease the petitioner paid stamp duty in accordance with the<br \/>\nprovisions of <a href=\"\/doc\/487\/\" id=\"a_1\">Article 35 (a) (v)<\/a> of Schedule 1B of the Indian Stamp Act.<br \/>\nHowever, the authorities below in view of the renewal clause contained in the<br \/>\nlease deed treated it to be a lease of more than 30 years and have demanded<br \/>\nstamp duty in accordance with the provisions of <a href=\"\/doc\/487\/\" id=\"a_1\">Article 35(a)(vi)<\/a> of Schedule<br \/>\n1B of the Act.\n<\/p>\n<p id=\"p_2\">In view of the above the question which arises for consideration is as to<br \/>\nwhether the lease in question is chargeable to stamp duty as a lease of 30<br \/>\nyears or as a lease exceeding 30 years. The aforesaid aspect of the matter is no<br \/>\nlonger res integra as it has already been decided by me in Writ Petition<br \/>\nNo.1785 of 2010 <a href=\"\/doc\/1284209\/\" id=\"a_2\">Ashish Kumar vs. Deputy Commissioner (Stamp) and<br \/>\nothers<\/a> decided on 21st July, 2010. In the said decision it has been held that<br \/>\nuntil and unless the lease is renewed or the initial period of lease expires the<br \/>\nlease shall remain to be of the period as mentioned in the lease i.e. 30 years<br \/>\nand accordingly it will fall under Clause (V) of <a href=\"\/doc\/487\/\" id=\"a_3\">Article 35(a)<\/a> of Schedule 1B<br \/>\nof the Act. It has also been held that renewal of lease as distinguished from<br \/>\nextension of the period of lease is actually a fresh lease and therefore the<br \/>\nperiod of renewal of lease cannot be clubbed with the initial period of the<br \/>\nlease. In view of the aforesaid decision the controversy raised stand squarely<br \/>\ncovered by the aforesaid decision. Accordingly the writ petition deserves to<br \/>\nbe allowed in terms of the aforesaid referred judgment.\n<\/p>\n<p id=\"p_3\">In view of the above writ petition is allowed. The impugned orders dated<br \/>\n24.12.08 passed by respondent no.3 and 19.1.2010 passed by respondent no.1<br \/>\nare quashed and the respondents are directed to realise stamp duty on the lease<br \/>\nin question as per <a href=\"\/doc\/487\/\" id=\"a_4\">Article 35(a)(v)<\/a> of Schedule 1B of the Act as a lease for<br \/>\nless than 30 years.\n<\/p>\n<p id=\"p_4\">Any amount deposited by the petitioner pursuant to the impugned orders shall<br \/>\nbe refunded forthwith.\n<\/p>\n<p id=\"p_5\">Order Date :- 28.7.2010<br \/>\npiyush\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Prem Lal vs Chief Controlling Rev. Authority &#8230; on 28 July, 2010 Court No. &#8211; 33 Case :- WRIT &#8211; C No. &#8211; 4786 of 2010 Petitioner :- Prem Lal Respondent :- Chief Controlling Rev. Authority Alld. And Others Petitioner Counsel :- Nagendra Kumar Srivastava,Km. Pratima Srivastava Respondent Counsel :- C.S.C. Hon&#8217;ble [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-248789","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Prem Lal vs Chief Controlling Rev. 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