ULTRATECH CEMENT LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Brief facts which require to be noticed are that on 5/6/2007, the Mines Department notified an area of 318.78 hectares under Rule 59(1) of the Mineral Concession Rules, 1960 free for grant of mining lease and invited applications for establishment of Cement Plant with the capacity of 1 MTPA. The petitioner-company had applied for the same and a Letter of Intent ("Lol") was granted to the petitioner-company on 10/10/2007 wherein four conditions were laid down. Extension of Lol was granted on 11/3/2008 and the Forest Department issued NOC on 11/8/2008. Another extension for Lol was granted on 8/8/2008 and the mining plan was approved on 22/12/2008 and an environmental clearance was given on 6/5/2010 after extension of Lol was given upto 10/10/2007. Thus, four conditions, which required, environmental clearance, permission of mining plan, statement of khatedari land and submission of NOC from the Forest Department as required under the Lol, were complied with and a compliance letter was submitted by the petitioner-company on 7/7/2010. The Mining Engineer accordingly recommended for issuing mining lease. Another letter of extension of Lol was issued on 3/12/2010 whereby three additional conditions were laid down in Lol i.e. increasing capacity of plant from 3 MT to 4 MT, keenness money of Rs.2.2. crore per MT to be deposited and the stamp duty towards change of name of the demerger of the cement business of Grasim Industries Ltd. to M/s Samraddhi Cement Ltd. and amalgamation of M/s Samraddhi Cement Ltd. to M/s. Ultra Tech Cement Ltd., was to be deposited. The petitioner-company initially applied as Grasim Industries Ltd.

(2.) It is stated that the petitioner-company challenged the levy of stamp duty before the Principal Seat at Jodhpur and an interim order was passed on 25/9/2013 and by the Jaipur Bench on 6/1/2014.

(3.) An affidavit was also filed before the State Government pointing out that issue relating to stamp duty on account of demerger was under challenge before the High Court and the company would undertake to pay stamp duty as per final decision. While case of the petitioner-company was pending, the State Government floated an Amnesty Scheme. It is stated that the petitioner-company deposited the stamp duty with regard to demerger and amalgamation and the writ petitions were accordingly withdrawn. A letter of compliance was thereafter submitted, however, the mining lease was not continued on the premise that in the mining lease area, about 1.38 hectares of "charagah land" was spread all over the mining lease area to which the assurance was given by the petitioner-company that they will not undertake any mining operations without prior permission from the authority. The petitioner-company has also placed on record affidavit in this regard.