III TBE HOK-'BLE BIGB COOW OF MASHYA PBADESH. AT JABALPUS M.P. WRIT PETITION /yo.-i''1^ ^' / 7999 IS FHS MATTER OF : yETITIQNEaS ^pETITIQliEaS : M/s. Solechha Chemicals (Vax Oloisionj, 46, Seavy Industrial Area, ffathfchoj, Bhilai, Tahsil & District Durg, S.P., - A proprietory concern, tHrov.gh : SANTOSH SOiECBBA 5/o. Shr-i KC ffOLECffSA resident of Sfalolya Sa.gg.r, Durg - Bhilai, Tahsil & District, Durg, V.P. Versus aSSPOSDElfTS 1. 2. The State of Vadhya Pradesh, Through: The Colleetor, Durg •-t- • / • 3. THe Inspector General of Segistra.tion, And Superintendent of Stamps, Sovern- ment of Sadhya Pradesh, Gwalior (U.P.) The District ffegistrar a.nd Oollector, of Stamps, Qurg (M.P.) Central Bank of India., Ctvic Centre, Bhilai, Tahs-il & District tturg (S.P.) SaiT PBTITION UWDE8. AaTICLES 226 AlfD 227 OF TffE CONSTITUTIOS Of IVDIA FOR ISSffAlfCB OF A VSIT 03 WaiTS IN TBE SATURE OP UANDAUUS, CSB.TIORAB.I, ASD P&OHIBITIOS AWD FOB OTSEB APPaOPSIATS OliDBBS AlfD DIRECTIONS. XI-HC-22 'ssc •<iwi<n<<, ®nlu'is,fsicii+fy IIICTI »*rra? F?r'<»ra» -.....^.^:.^.,s:^<\11 3T7^r^r R-ii+sn^T giHRiB^T W^l ^WWW^S +i'i|ft-t41.i tiiticfl'iftecAf.Rt'^K ^isif^iTsn^r s, 't-i/aiiwnns fleera Jaiswai, couns Shri Prashant Mishra, A( Agrawal, Dy. A.G., forthe State/r Heard. This case has been recei Kadhya Pradesh. Learned counse! appearins matter is squareiy eovered by;( Division'Bench 6f the'Hiah Court bsaring Wri? Pstitlon No.4854 of matter has aiso been reported in Cenerete iel for the petitiorer. lidl. Advocate Generai, with Sli espondents. : ? !/ red on transter rr' ' the H!gh Court o1 for the State verv fairtv ststed that this 'rder dated 07/02/2003 oassed by the of Miadhya Pradesh in bunch of cases 1999 and the connected matters. This "] '?s?>i 'E^ The points ralsed in this | raised in aforesaid writ petitions Dlvlsion Bsnch ofthe High Cpurt whlle deciding the aforesaid \>\ ooser/ed as ;a) "There Is a dlffereil nameiy, stamp dut^ letition are similar to Shat of the points ind the same have been decided by rf iyiadhya Pradesh. il: is submitteci that rit peiitions, the D'vision Bench has ce between the two concepts, and rate of duty; (<f©^f^) w XI-HC-22 311^1 ?iT R-ii* an^r eiiwfi tilefl ^, ^- 3^ •<<1<IIM<<, (STn'M'IS, (qMKiy 3ii^i iaq» , (jo.f>.iUo,S(>'LH\ct':? tllCTt Stfllth ••••••••••••••••••••• gq- 1200 3n^T6«ii<<i<a1^(T 2- 4* (b)The State Legislati provide the rates o^ read with Entry Schedule of the Coni (c) There is no discrinj . relatihg to immovat^ stamp duty under because it is situati siiTiilar property is on the ground it is] ;|jre. has the competence to stamp duty as per Entry 63 of List-lTl of the Seventh ^titution; lination because a document fe property is liabie to extra pection 75 .of the 1993 Act [d within the bloek whereas a liable to excess duty solely situated within the Municipal nbt wotjld hfcive (d) Section 75 of the proviso to Section effect from the dat< foroe i.e. 25/01/199-] (e) The retroactivity the persons who .would be liable.to ;persons'<wholhave would not be ent.itlect Learned counsel appearingl lega! position. -• In view of the. submissjons parties and, particularly the fact 1^93 tiiifo'n'i Hitii-ii ffte^t<(Si«i< EKSlRlHSfI^T Act is intra vires and the |5 is.to be given retrospective ^ when Section 75 came into ^ and . • have limited effect.so. that not paid the stamp duty >ay under the proviso but the tsaid under the main provision torefund." for the petitioner does not dispute this made by the counsel appearing for hat this matter is squarely covered CN;'^) -<?'" iM XI-HC-22 3n^T?>I R-fi+STI^T snnro afer -<• 7 '>: fc. ^.^' 'K 3^ •<ii<iici<i, aiTflu'is, Iqiiiyy 3TI^?T <ra^l lilCTTtniich„-.;...w: p'/OD;^fc?^lj( CX1. ...................... g^l ^g the decision of the Division Bencl' petition stands -finally disposed of Learned counsel for the deposit. The security amount, if ai be no order as to teosts. Sd/- Acting Chief Justice! q>l<)T<1<fl-< 11*lClT^teit'<Rl't<:K ^sri^iTsn^T of High Court of Madhya Pradesh, this ^i/ith the observations quoted above. . .*• lefitioners prays for refund of security ly, deposited, be refunded. There shall Sd/- SunU Kumar Sinha Judge (ift^Wr)