STATE OF RAJASTHAN Vs. MOHAN LAL

JUDGEMENT

(1.) This petition is filed seeking quashing of order dtd. 28/11/2008 passed by the Rajasthan Tax Board (for short 'Board') whereby, the revision petition of the respondent was accepted.

(2.) The brief facts are that lease deed dtd. 10/5/1988 (Annexure-A2) was executed between M/s Jyoti General Industries Raghbirpura, Bundi Tehsil, Bundi and the State Government. Subsequently, supplementary lease deed dtd. 10/2/1992 was presented for registration. The petitioner took a stand that it is not a supplementary lease deed and created demand for stamp duty. Aggrieved, the respondent filed a revision and the same was accepted by the Board. Hence, the present petition.

(3.) Learned counsel for the petitioner submits that the initial lease deed was between M/s Jyoti General Industries and the State Government whereas, the supplementary lease deed was between M/s Hadoti Rice Mills and the State Government. The contention is that it was not a supplementary lease deed.