CHOKSHI HERAEUS PVT LTD Vs. STATE

JUDGEMENT

(1.) THIS bunch of writ petitions (detailed in Schedule-A) have been filed before the division Bench, seeking to challenge the orders passed by the Collector, under chapters IV, V and Clause (a) of the proviso to Section 29 and/or Section 35 of the rajasthan Stamp Act, 1998, and seeking to challenge the validity of the provisions of proviso to S. 65 (1) of the Rajasthan Stamp act, 1998, and since for the present purposes they involve the common question of law, petitions are being disposed by this common order.

(2.) WE need not encumber the judgment by narrating facts of each individual case, and may confine our judgment to the validity of provisions noticed above only, as the matters have come up before Division Bench only on account of validity of above provisions having been challenged.

(3.) TO start with, we may be gainfully reproduce the provisions of Section 65 of the rajasthan Stamp Act, 1998, hereinafter referred to as the Act, as a whole, which reads as under :-