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M/S. Kanoria Chemicals And Industries ... vs State Of Rajasthan And Ors. ... on 17 March, 2023
cites
M/S Ansal Housing & Construction Ltd. vs State Of U.P. . on 9 March, 2016
Having considered the submissions made at bar by
the counsel for the parties and taking into consideration
the law which has been laid down in the case of Ansal
Housing and Construction Limited Vs. State of U.P.
& Ors., Genpact India Pvt. Limited Vs. Deputy
Commissioner (Supra), as present is not a case of
exceptional nature and further that we do not find that it
would be a case where it would be almost impossible for
the appellant to arrange the payment of pre-deposit to
comply with the statutory requirement, we are not
inclined to interfere with the order passed by the learned
Single Judge.
State Of U.P. & Ors vs Ambrish Tandon & Anr on 20 January, 2012
[2023/RJJD/006905] (6 of 6) [CW-15678/2017]
This Court, after careful perusing the record of the case,
finds that the precedent law laid down by the Division Bench of
this Hon'ble Court, while keeping into consideration the judgment
of State of Uttar Pradesh Vs. Ambrish Tandon & Ors. (2012)
5 SCC 566, is applicable in the present case also.
Section 65 in Rajasthan Stamp Act 1998 [Entire Act]
Genpact India Private Limited vs Deputy Commissioner Of Income Tax on 22 November, 2019
Having considered the submissions made at bar by
the counsel for the parties and taking into consideration
the law which has been laid down in the case of Ansal
Housing and Construction Limited Vs. State of U.P.
& Ors., Genpact India Pvt. Limited Vs. Deputy
Commissioner (Supra), as present is not a case of
exceptional nature and further that we do not find that it
would be a case where it would be almost impossible for
the appellant to arrange the payment of pre-deposit to
comply with the statutory requirement, we are not
inclined to interfere with the order passed by the learned
Single Judge.
Section 2 in Rajasthan Stamp Act 1998 [Entire Act]
Smt. Pushpa Sareen vs State Of U.P. on 12 February, 2015
In the absence of there being
any exception made out either because of order being
challenged for want of jurisdiction or in violation of
principles of natural justice relying upon the recent
judgment of the Allahabad High Court in the case of
Pushpa Sareen Vs. State of U.P 2015 (2) MWN
(Downloaded on 21/03/2023 at 10:02:37 PM)
[2023/RJJD/006905] (4 of 6) [CW-15678/2017]
(Civil) 129, learned AAG submits that the issue requires
consideration and can not be said to be set at rest. He
would further submit that the stamp duty is leviable on
the market value which is required to be assessed,
keeping in view various provisions contained in the
Rajasthan Stamp Act of 1998 in the light of the definition
of 'market value' as provided in Section 2 (XXIII) of the
Rajasthan Stamp Act, 1998. He would further submit
that the recitals of the sale deed are relevant
consideration to carry out necessary assessment keeping
in view, the market value.
M/S. Tecnimont Pvt. Ltd. (Formerly ... vs State Of Punjab . on 18 September, 2019
The Supreme Court in the case of Tecnimont Pvt.
Limited Vs. State of Punjab & Ors. AIR 2019 SC
4489 (supra) was dealing with a case of exceptional
nature where the requirement of pre-deposit was
considered to be severe hardship. Taking into
(Downloaded on 21/03/2023 at 10:02:37 PM)
[2023/RJJD/006905] (5 of 6) [CW-15678/2017]
consideration the total amount said to be recoverable
under the order impugned and that the appellant society
is a charitable trust dealing with big projects including
running of an educational institution, it cannot be held
that it is a case of such hardship on which ground the
writ petition should be entertained on merits, despite
existence of alternative efficacious remedy.
Orient Resorts (India) Pvt. Ltd vs State Of Raj. & Ors on 27 September, 2016
[2023/RJJD/006905] (3 of 6) [CW-15678/2017]
Learned counsel for the appellant would argue that
the issue in the writ petition is with regard to the liability
for payment of stamp duty. He would submit that the
Supreme Court in the case of State of UP Vs. Ambrish
Tandon & Ors. (2012) 5 SCC 566 as also order passed
by this Court in the case of Orient Resort India
Private Limited Vs. State of Rajasthan & Ors. and
order dated 10.04.2015 in the case of Smt. Padmawati
Vs. State of Rajasthan & Ors., having concluded the
issue of law, there being no disputed fact, the learned
Single Judge ought not to have relegated the appellants
to avail alternative remedy which requires pre-deposit to
the extent of 25% of recoverable amount as required
under Section 65 of the Rajasthan Stamp Act of 1998
which will cause severe hardship.
Smt Padmawati And Ors vs State Of Rajasthan Through Pp on 20 July, 2018
[2023/RJJD/006905] (3 of 6) [CW-15678/2017]
Learned counsel for the appellant would argue that
the issue in the writ petition is with regard to the liability
for payment of stamp duty. He would submit that the
Supreme Court in the case of State of UP Vs. Ambrish
Tandon & Ors. (2012) 5 SCC 566 as also order passed
by this Court in the case of Orient Resort India
Private Limited Vs. State of Rajasthan & Ors. and
order dated 10.04.2015 in the case of Smt. Padmawati
Vs. State of Rajasthan & Ors., having concluded the
issue of law, there being no disputed fact, the learned
Single Judge ought not to have relegated the appellants
to avail alternative remedy which requires pre-deposit to
the extent of 25% of recoverable amount as required
under Section 65 of the Rajasthan Stamp Act of 1998
which will cause severe hardship.
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