STATE OF WEST BENGAL Vs. GAUTAM SUR

JUDGEMENT

(1.) I have had the benefit of going through a draft judgment of my learned Brother. While agreeing with His lordship's findings and decision I want to add few words of my own which are as follows :-

(2.) THE sole common question involved in the present appeals against the judgment and order dated 8-7-2003 passed by the learned single Judge in W. P. 8360 (W) of 2003, W. P. 8377 (W) of 2003 and W. P. 8378 (W) of 2003 is whether the appellants/petitioners are liable to pay stamp duty on the basis of market value of the leasehold property at kalyani, Nadia for assignment of the lease to them by the original lessees.

(3.) THE facts leading to the writ petitions are that the lease was originally granted by the Government of West Bengal in 1953 in favour of the lessees for a period of 999 years at a fixed rent per year on some terms and conditions viz. (i) there will be no transfer without permission, (ii) construction on the leasehold land is to be completed within the specified period, (iii) forfeiture clause will be application etc. The lessees transferred their leasehold interest for the unexpired period in favour of the petitioners who paid stamp duty along with fees on the basis of consideration amount as mentioned in the deed of transfer.