KALPANA PODDAR Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) The petitioners filed this writ petition seeking for the following reliefs:-

(2.) The petitioners' case in a nutshell is as follows:-

(3.) Mr. Sarvapriyo Mukherjee, learned Advocate appearing for the petitioners strongly submitted that at the material time when the lease deeds were executed there was no provision for assessment of market value for the execution of lease deed under Article 35 of the Indian Stamp Act, 1899; only after amendment of 2012 provision for payment of market value was inserted under Article 35. However, by the impugned order the Collector under Section 47A of the Indian Stamp Act, 1899 and the Deputy Inspector General -II, Alipore, Bhabani Bhawan treating those lease deeds as deed of conveyances directed that the market value in terms of Article 23 of the Stamp schedule of the Indian Stamp Act , 1899 should be assessed and accordingly he assessed the market value each of the property in each of the deeds bearing serial nos.7034-7040, 7047 dated 22.09.2003 and 8186-8197 dated 01.12.2003 aggregating Rs.24,24,005/- and determined the stamp duty payable as under:-