SUSHIL KUMAR NAGRATH Vs. STATE OF U. P.

JUDGEMENT

(1.) Heard Sri Rohan Gupta, learned counsel for the petitioner, Sri M.C. Chaturvedi, the learned Senior Counsel assisted by Sri Shivam Yadav for respondent no.2 and the learned standing counsel for the State.

(2.) The learned Senior Counsel for the respondent - authority opposed the submission on the ground that levy of transfer charge is not a tax but a fee which the authority is empowered to collect under the terms of the lease deed dated 29.1.1990.

(3.) A lease deed dated 29.1.1990 was executed by NOIDA (lessor), an authority constituted under Section 3 of the U.P. Industrial Area Development Act, 1976 in favour of the Army Welfare Housing Organization (AWHO- the lessee), in respect of the plot of land.