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TMI Blog2013 (9) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... lease deed simpliciter or sale deed for the purpose of stamp duty only after going through the contents of deed but he did not bother to undertake that exercise. The appeal was disposed of with a direction that the Collector shall call upon respondent No.1 to produce deed to which reference had been made in the deed executed in its favour by Aditya Mills Ltd. and then decide whether it was a lease deed simpliciter or a sale deed for the purpose of stamp duty. - Civil Appeal No. 6086 of 2013 (Arising out of SLP (C) No. 3749 of 2012) - - - Dated:- 26-7-2013 - G. S. Singhvi And V. Gopala Gowda,JJ. ORDER Leave granted. Whether the sale deed executed by Aditya Mills Ltd. in favour of respondent No.1 could be treated as lease de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istt. Almora, Uttar Pradesh, more particularly described in Schedule I hereto. AND WHEREAS the VENDOR has also represented that the said premises is built on land (more particularly described in Schedule II hereto) held on lease for 99 years expiring on 9.3.2021 by the VENDOR under the President of India by virtue of a lease deed in Form "D" of the Cantonment Code, 1912. AND WHREAS the VENDOR has also represented that the said premises and the said lease hold rights were purchased/acquired by the VENDOR from Shri Sita Ram Mehra son of Shri Bhagat Ram Mehra, resident of B-317, New Friends Colony, New Delhi-110014 vide sale deed, dated 29.9.1978 registered at Book No.I (One) Volume 333, on pages 147 (One hundred forty seven) to 170 (One h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndor was a lessee of the Government of India and the property was rightly valued at Rs.2,85,000/- for the purpose of stamp duty. The Collector did not accept the plea of respondent No.1 and passed order dated 16.1.1997, the relevant portions of which are extracted below: The statement of the vendee that he purchased only building is not correct because according to provisions of the Stamp Act, the stamp duty is payable on the basis of contents mentioned in the deed. In the deed the vendor sold 66 nalis land and building. The value of the building was assessed Tehsildar was Rs.4,00,000/-. Annual rent of the building was assessed as Rs.2,214/-. According to the multiplier given in Rule 341 (111) of Stamp Rules the value come to Rs.55,350/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on filed by respondent No.1 was dismissed by the Chief Controlling Authority vide order dated 7.3.2000. Respondent No.1 challenged the orders of the Collector and the Chief Controlling Authority in Writ Petition No.1987/2001. The learned Single Judge accepted the contention of respondent No.1 that the provisions of Article 63 of Schedule IB of the Act are attracted in the case and the Collector committed an error by ordering recovery of Rs.5,55,062.50 as deficient stamp duty. We have heard learned counsel for the parties and carefully perused the record. A reading of sale deed dated 3.5.1995 leaves no room for doubt that the vendor had transferred its ownership over the property constructed on the land specified in Schedule-II to the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded the controversy but are unable to do so because neither party has placed on record copy of deed dated 29.9.1978 and without examining that document, it is not possible for us to record a firm finding about the nature and character of deed dated 3.5.1995. In this scenario, the only appropriate course is to remit the case to the Collector for fresh determination of the issue relating to valuation of the building and the land purchased by respondent No.1. Ordered accordingly. The appeal is disposed of with a direction that the Collector shall call upon respondent No.1 to produce deed dated 29.9.1978, to which reference has been made in the deed executed in its favour by Aditya Mills Ltd. and then decide whether it is a lease deed simplic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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