L GOPAL SINGH Vs. INSPECTOR GENERAL STAMPS

JUDGEMENT

(1.) M/s. Hindustan Petroleum Corporation Limited invited applications for establishment of a petroleum outlet at Jumarath Bazar, Hyderabad. The applicant must be either a owner of the land, which is required for establishment of the outlet, or a lessee. The petitioner submitted application for establishment of the outlet by taking an extent of 1290.55 square yards of land in the locality on lease. He was granted licence. As required under the business regulations or conditions, the petitioner took the property on lease for a period of 15 years through a document, dated 18.11.2009. Stamp duty of Rs. 2,46,300/- and registration charges of Rs. 8,210/- were paid. The document was submitted to the Corporation. However, the Corporation is said to have insisted that the lease must be for a period of 30 years. In view of this, the petitioner obtained a deed of rectification, dated 11.10.2010, from the lessors for a period of 30 years. The document was presented for registration before the Sub-Registrar, Doodh-Bowli, respondent No. 3 herein, for registration. The grievance of the petitioner is that instead of collecting the stamp duty and registration charges for the extended period of lease, respondent No. 3 has collected the stamp for the entire 30 years period. He seeks a declaration in relation thereto and for a consequential direction for refund of stamp duty and registration charges collected in excess from him. Sri N. Vidya Prasad, Learned Counsel for the petitioner, submits that the stamp duty for a lease deed is payable under Article 31 of Schedule 1-A of the Indian Stamp Act (for short 'the Act') and that the same was paid for a period of 15 years when the lease deed, dated 18.11.2009, was executed. The Learned Counsel further submits that in the light of the extension of the lease for a further period of 15 years, respondent No. 3 was supposed to collect the differential amount and not the entire amount covered by the earlier original lease deed.

(2.) Learned Government Pleader for Revenue, on 'the other hand, submits that the deed of rectification has the effect of bringing about a fresh lease and that the fact that there existed a lease deed may be for a period of 15 years does not make any difference in this regard.

(3.) The petitioner presented lease deed, dated 18.11.2009, in respect of the property referred to above for registration. Stamp duty of Rs. 2,46,300/- and registration charges of Rs. 8,210/- were paid. On finding that the document accords with the relevant provisions of law, respondent No. 3 admitted the same for registration.