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105. For ready reference, Section 105 of the Transfer of Property Act, 1882 is quote as under:

"105. Lease defined.--A lease of immoveable property is a transfer of a right to enjoy such property, made for a certain time, express or implied, or in perpetuity, in consideration of a price paid or promised, or of money, a share of crops, service or any other thing of value, to be rendered periodically or on specified occasions to the transferor by the transferee, who accepts the transfer on such terms."

111. Hence, under Section 2(16) of the Indian Stamp Act, 1899, inclusive definition of ‗lease' is given which means a lease of immovable property.

112. Hence, expression ‗lease' used in the Section 2(16) of the Indian Stamp Act,1899, has to be understood as per Chapter V Section of 105 of Transfer of Property Act, 1882, which deals with ‗leases of immovable property', in which section 105 defines ‗lease'.

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2025:JHHC:32293-DB

113. The definition under both the provisions is having no difference since if the provision of Section 105 of the T.P. Act will be taken into consideration wherein the lease has been defined that a lease of immoveable property is a transfer of a right to enjoy such property, made for a certain time, express or implied, or in perpetuity, in consideration of a price paid or promised, whereas under Section 2(16) of the Indian Stamp Act says that lease means a lease of immovable property, and includes also-- (a) a patta; (b) a kabuliyat or other undertaking in writing, not being a counterpart of a lease, to cultivate, occupy, or pay or deliver rent for, immovable property; (c) any instrument by which tolls of any description are let; (d) any writing on an application for a lease intended to signify that the application is granted.

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2025:JHHC:32293-DB Development Authority & Anr.(supra), has also taken note of application of Section 105 of the Act 1882.

120. In the aforesaid case the Hon'ble Apex Court at paragraph-86 has observed that it is important to understand the meaning of ‗lease' in the general legal sense to appreciate their application to mineral operations and at paragraphs - 87 the Hon'ble Apex Court dealt with ‗lease' as defined in Section 105 of the Transfer of Property Act, 1882 and at paragraph-88, the Hon'ble Apex Court observed that the right to carry out mining operations to extract minerals under a mining lease is a right to enjoy immovable property within the meaning of Section 105. For ready reference the relevant Paragraph-86,87 and 88 of the said case i.e. Mineral Area Development Authority & Anr.(supra) are being quoted herein below -