BHATT INDUSTRIES Vs. DIVISIONAL FOREST OFFICER

JUDGEMENT

(1.) These four writ petitions are for restraining the respondents from charging or demanding stamp duty on instruments for auction sale of resin or by way of allotment on quota basis; and for quashing of general letter dt. 30.4.83 requiring deposit of stamp duty: These petitions have similar facts and raise common questions of law and as such are being decided together. For the sake of convenience, the WP Number 23889/88; M/s. Bhatt Industries v. Divisional Forest Officer is taken to be leading case and the reference to the facts annexures will be in respect of this case. Facts :

(2.) Petitioner purchase resin from the forest department on the basis of quota allotment or auction sale. They enter into contract with the forest department1. The stamp duty was payable on the same but was exempted under 41, 48, 55 and 56 to remit the duties so chargeable in respect of instruments of other classes hereinafter described. C.-Forest Department 11. Instalments in the nature of a conveyance on behalf of the state of standing trees or any other forest produce in a Government forest; and also the following instruments :

(3.) The relevant part of the notification is as follows No. SR 102/X-500(98)/80 Dated: Lucknow : January 14, 1982. In exercise of the powers under clause (a) of subsection (1) of Section (9) of the Indian STAMP ACT, 1899, 1899 (Act No. 11 of 1899) the Governor is pleased to make the following amendments in the Government notification no. M-599A-501, dated March, 25, 1942 which shall come into force with effect from January 20, 1982 .- Amendments In the aforesaid Notification in the heading'C-Forest Department;- (a) For the existing item 11, the following item 11 shall be substituted :