SUZUKI TETILES LTD. Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) The petitioner has moved the present application seeking dispensing with filing of certified copy of the impugned order dtd. 29/5/2019. It has been asserted in the application that on the one hand despite petitioner's efforts, the respondents have not provided certified copy of the order dtd. 29/5/2019 to the petitioner and on the other, they have initiated recovery proceedings in furtherance of the said order.

(2.) For the reasons stated and keeping in view the fact that an affidavit in support of the documents has been filed, the application is allowed. The requirement of filing certified copy of the impugned order dtd. 29/5/2019 (Annex.6) is dispensed with.

(3.) Learned counsel for the petitioner submits that the impugned order dtd. 29/5/2019 is based upon clear misunderstanding of the facts and statutory provisions so also misreading of the documents available before the respondent No. 2. He argues that none of the documents scrutinised by him relate to immovable property, hence jurisdictional fact to proceed under Ss. 51, 53 and 55 of the Rajasthan Stamp Act, 1998 does not exist. He further adds that the documents in question relate to hypothetication of stock and other moveable properties, for which levy of impugned stamp duty is per se illegal.