BOARD OF REVENUE Vs. MULAKH RAJ

JUDGEMENT

(1.) THIS is a reference made by the Chief Controlling Revenue Authority, Board of Revenue, U. P. Allahabad under Section 57 of the Stamp Act. The following question has been referred to us :

(2.) TWO matters, one from Kanpur and another from Hamirpur, came up before the Board of Revenue raising identical question about the amount of stamp duty leviable on an instrument granting of right to opposite party no. 1, Mulakh Raj to remove sand from the bed of the river Ganga in Kanpur and an instrument granting a right for the removal of sand and morum in Hamirpur Tahsil by Mahendra Singh. In each case the question before the Collector was as to whether the instrument in question was to be treated as a lease deed or as a licence. The stand taken by the opposite parties was that the instruments were not lease deeds but licences. The plea of the Revenue was that the instruments were lease deeds and not licences. When the matter came up before the Board of revenue, a further plea was taken by the Revenue that in case the instruments were not held to be lease then the instruments were sale deeds of immovable property.

(3.) THE second document was executed on 24th of March, 1976 by the District Magistrate, Hamirpur for and on behalf of the Governor of U. P. and Shri Mahendra Singh, opposite party no. 2. Mahendra Singh had applied to the State Government under the provisions of Minor Minerals (Concession) Rules, 1963 for a mining lease for morum and sand of the entire Tahsil of Hamirpur. This had been accepted by the State Government under Rule 68 of the said rules for a yearly consideration of Rs. 2,50,000/. In the Schedule the yearly consideation has been described as the "Royalty reserved by this lease". THE period during which the morum and sand could be removed was two years commencing from 21st of February, 1976. THE opposite party no. 2, Mahendra Singh, deposited a sum of Rs. 62, 500/ by way of security. A similar amount was deposited on 22-12-1975 as the first instalment.