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Jharkhand High Court

Jsw Steel Ltd vs The State Of Jharkhand Through Its Chief ... on 17 December, 2024

Author: Deepak Roshan

Bench: Deepak Roshan

         IN THE HIGH COURT OF JHARKHAND AT RANCHI
                      W.P.(C) No. 6572 of 2024
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JSW Steel Ltd., a Company Incorporated under the Companies Act, 1956 (Presently Companies Act, 2013), having its registered office at JSW Center, Bandra Kurla Complex, P.Ο. & P.S. Bandra East, District Mumbai, and it Project Office at B-236, Ground Floor, Road No. 3, Ashok Nagar, P.O. Ashok Nagar, P.S. Argora, District Ranchi, through its authorized signatory, Arindam Sinha, son of Late Dilip Kumar Sinha, aged about 45 years, resident of Flat No. 502-B, Building No. 87, Meghna CHS, Tilak Nagar, Chembur West, P.O. Chembur, P.S. Tilaknagar, District Mumbai. ... ... Petitioner Versus

1. The State of Jharkhand through its Chief Secretary, having its office at Project Bhawan, Dhurwa, P.O. and P.S. Dhurwa, District- Ranchi, Jharkhand.

2. The Secretary, Department of Revenue, Registration and Land Reforms, having its office at Project Bhawan, PO & PS- Dhurwa, District-Ranchi, Jharkhand.

3. Inspector General of Registration, Department of Revenue, Registration and Land Reform, Govt. of Jharkhand, Project Bhawan, Dhurwa, P.O. and P.S. Dhurwa, District- Ranchi, Jharkhand.

4. The, Principal Secretary, Department of Mines and Geology, at Nepal House, Doranda, P.O. Doranda, P.S. Doranda, District Ranchi, Jharkhand.

5. The Director of Mines, Department of Mines and Geology, having its office at Nepal House, Doranda, P.O. Doranda, P.S. Doranda, District Ranchi, Jharkhand.

6. The Deputy Commissioner-cum-District Magistrate, Hazaribagh, P.O. Hazaribagh, P.S. Hazaribagh, District Hazaribagh, Jharkhand.

7. The District Mining Officer, Hazaribagh, P.O. Hazaribagh, P.S. Hazaribagh, District- Hazaribagh, Jharkhand.

8.The District Sub-Registrar, Hazaribagh, P.O. Hazaribagh, P.S. Hazaribagh, District Hazaribagh, Jharkhand. ... ... Respondents CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioner : Mr. Indrajit Sinha, Advocate Mr. Amitabh Prasad, Advocate Mr. Ankit Vishal, Advocate Mr. Vibhor Mayank, Advocate For the Respondent-State : Mr. Gaurav Raj, AC to AAG-II

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05 /Dated: 17.12.2024 I.A. No.12811 of 2024

1. Heard both sides.

2. Petitioner had filed the writ petition challenging the Letter No.1274/Mining dt. 30.10.2024 by which District Mining Officer, Hazaribagh had directed the petitioner to make payment of deficit stamp duty to the tune of Rs. 38,16,53,160/- as well as Rs.28,62,39,870/- payable as deficit registration fee.

3. Learned counsel for the petitioner contends that the lease in question which is to be granted to the petitioner by the respondents is a "mining lease" and under the proviso to Section 26 of the Indian Stamp Act, 1899, stamp duty is to be computed on the basis of the royalty payable to the respondent; and that instead of computing royalty on that basis, the respondents are demanding stamp duty on the basis of Article 35(c) of Schedule I-A to the Indian Stamp Act, 1899 applicable in the State of Jharkhand which applies to other leases and not to mining leases.

4. In the counter-affidavit filed by the respondents, they have not explained how they are entitled to charge towards stamp duty more amount than what is computable under Section 26 proviso to the Indian Stamp Act, 1899. Since the registration fee is also dependent on the basis of which the stamp duty is determined, prima facie, the calculation of Rs.28,62,39,870/- towards registration charges also does not appear to be correct.

5. Therefore, pending further orders, the respondents are directed to collect from the petitioner stamp duty on the mining lease as per proviso to Section 26 of the Indian Stamp Act, 1899 as mentioned in the said Annexure-8 and also registration fee as mentioned in the said document and complete the process of registration of the mining lease. This entire exercise of registration of the mining lease shall be completed before 10.01.2025.

Whether or not the petitioner is liable to pay any further amount towards stamp duty or registration fee shall be determined in the writ petition and the petitioner shall pay to the respondents in the event the petitioner is found to be liable to pay more amount towards stamp duty and registration fee, the said amount as determined in the writ petition.

6. List this case on 13.01.2025.

(M. S. Ramachandra Rao, C.J.) (Deepak Roshan, J.) Amit/Vedanti 3