~.;*;~-_--t.'^"'-':-T~.'%-^K-/.^3a'^-?%^ g^V.'y^f^y^,''c>3's^^?i?SS^.'1B"!>^^^^C?^%'^'^?°i>'^-Brt''"'~b'H''°"u^/yl°'u~->''u^'^ v.y\> IB TBE BQS'BiS SISB SQffW QV MEICAS9BS, JABAIfffa.M.P. PBTITIQNBBS 'Wf IS TBE MATTSB OF 7. 2. VSIT PETITIOS ITo^^^ /2000. rs. Bklltti Scan £Besearch Prtvate ItMtted, (A registered Private iimited poMpa.ny under relepa.nt pr'ovisioits of Indian Cempanles Act, 1956, having tts reglstered offtoe at Bhllat), 15, Cowrcial Bomplex Sehru Vagar (Sast), Bhllai, through its Btrector Br.M/K.KhanSujei S/o. Skri S.P.Shanduja, aged 40 years, resident of 36/3, Sehrv. Sagitr (East) Bhilat, Ta.bsil and Bistrict Barg (S.P.) 's. Bhilai Biagwsstic & Sesearcb Sentre, 15, eemmereial Complex, Sehrv. Ifagar (Bast), Bhila.'t, (A Partnership Firm registered unSer relevant provisians of Indt&n Partnersn-ip Act, J9J2, hsvtng its reglstered eff-ice at Eh.ila.i), through one of tts Partner Dr.S.E.Khanduja S/a. Shri B.P.KhanduJs, aged 40 years, resident of 36/3, ffehru ffagar (Bast) P.0. Shtlai, Tahstl and Mstrtot Burg (K.P.) asspovwsrs YBSSffS The State ef Sadhys Pradesh, Fhroughs The Golleetor, Qearg .p.) ^. The Inspector Sen-eral of Kegistratton & The SuperintenS.ent ef Stamps, ffovernsent of Sadhyft Pradesh, P.0., Tabsil & Olstrtct aoaitor (a^p.) Tke Mstriet Segiatrar and The CQlleetsr ef Stamps, Burg (S.P.) 4. The State Bank »f In/a.ia., Industrtal S'inanee ' Bran.ch, Seetor So.1, P.0,, Shi.lai, Fahsil awl Otstrtct Qu.rg fS.P.) vair pES'i'rios ffffBBs .tancis^ 236 aad 227 Qf TBS coiis'ri'wysav SF i^si^^s'ff^ss^wvs w-t ^ai^ ®A; WBITS is TSs^:s^rffaK^e'yict9ffXMS,fGa^i0aiaf\ AIIB PBOBIBITIQS-^SB TOKWBSKWSaOPBt.&W^SWm v Affs Biasenoss. -—-~~ The hustSJ.e petttion Sf the Petttioners nased a&fe m MOST BBSPESTFBtLT SSSfSFS XI-HC-22 3tI^T^iT R-(i+ sn^r WHf^tf SSIIWW 3x^ •<i*mT»i*)rai '<|[<ii<n<(, oxTlu'is, Riciwy 311^1 Maeh _A}^.-2-.' ..................... ^ ^^ 3T1^?T BWIWflfer 11/03/2005: - None for the petitioners th|3ugh fixed date SPC was issued to th< Shri N.K. 5. Shri Prashant, Mishra, Acfdl. Advocate Genera Agrawai, Dy. A.G., forthe State/rfespondents. This case has been rece Division Bench of the High Courij 354 of| iported in bearing Writ matter has also been re of1999-hf!/s. The points raised in this Division Bench ofthe Hlgh Court while deciding the aforesaid v| ^eteen/ed as under: •ni<ifci<fl-< •<iifiTft'te<d'<Ri«i< ^stf^irsTi^T ^ed on transfer from the High Court of tate ver-j fairiy stated that this d 07/02/2003 passed by the /a Pradesh in bunch of cases 999 and the connected matters. This are similar to that < the same have been Pradesh. It is rit petitions, the Division Bench has (•ft^y^) 1—6^ XI-HC-22 sn^rqiT R-ti'tisn^r stiwv ufga 3^ '<11<11<-1<1, E?Tf1u'16, RlCll«y 311^1 ^sicff .IW.;^:..?7^.^/^flro llini SBtlTtfr W[ 201L aii^i'i B'wiwaftcT ~ (a)"Thereis a differen nameiy, stamp duty Legisla' provide the rates read with Entry Schedule oftheCoi There 'is no discri! relating to immova stamp duty under because it is situat similar property is ld [|ure has F StE 44 of List-i nir ^ie property is liabie to extra ISectfon 75 of the 1993 Act ^d within the block whereas a |ot Siable to excess duty solely situated within the area; - ! - 1 (d)gection 75 ofthe proviso to Section effect from.the dal forcej.e.25,'01/1991 (e) The retroactivity wi] would be: liable to ,: 3-^.persons ,who-,have would not be entitle In view of the submissions ». State arid, particuiarSy the facS thi »hl<lFcf<fl-<l|l*l<'lTfffel<rl (Rl'WK ^srf^iTSii^r |e betwesn the two concspts, as per Entry 63 of the Seventh 993 Act Is intra Vi is to be gi when Section 75 came into uid have limited effect so that tha persons'who t(ave not paid the s'iamp pay under the proviso but the paid under the main provision to refund," e counsei appearing for the Ls squareiy covered by the (•fl^^fe^) XI-HC-22 SII^TW R-iitiaiT^r sh*<l»tilen &^^ .,0 w 3'^' '<(i<<i<i<i, aTfld'Ko, RiMiuy 3ll^l Msich _..cd^:.^s^AO^>^ V^ 4W- ll*<ni )»)*ll«h aiAiiigwiWBfiaT decjsion of the Division Bench The security amount, if a no order as to costs. A-^—^-—--, Sd/- | Acting Chief Justice q)l<lf<-l<n-l KI*«-lT¥r.S'<3tRl^K ^ai^rai^T })f High Court of Madhya Pradesh, this 'with the obsen/ations auoted above. iy, deposited.be refunded. There shali ' Sd/- SumlKumarSinha Judge CN-^M) M