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2021 DIGILAW 2370 (RAJ)

Ansal Properties And Infrastructure Ltd. v. Collector (Stamps)

2021-12-17

PUSHPENDRA SINGH BHATI

body2021
ORDER 1. The petitioner has preferred present petition for claiming the following relief:- "I. The order dated 16.11.2018 (Annx.12) passed by the respondent No.l rejecting the objection of the petitioner regarding reference may kindly be quashed and set aside; II. Consequently the order dated 23.10.2017 (Annx.10) passed by the respondent No.l in Stamp Case no.664/2017 may kindly be quashed and set aside; III. The reference order dated 21.07.2017 (Annx. 7) may kindly be quashed and set aside and the proceeding in the Stamp Case No.664/2017 pending before the Collector (Stamps), Jodhpur Division, Jodhpur may kindly be quashed and set aside being without jurisdiction; IV. The respondents may be restrained from raising any demand with regards to the amalgamation that took place at New Delhi;" V. The basic objection dated 20.09.2013 (Annx. 6) made by the respondent No. 3 may kindly be quashed and set aside;" 2. The basic order under challenging is of 16.11.2018 whereby the learned authority has decided the issue of jurisdiction under the Rajasthan Stamp Act. 3. Learned counsel for the petitioner submits that Ansal Township & Project Limited Company incorporated under the Companies Act, 1956 was amalgamated into Ansal Properties & infrastructure Limited-present petitioner, which was confirmed by the order of Hon'ble Delhi High Court on 31.08.2016 in a Company petition bearing No.175/2006 while passing an order under Section 394 of the Companies Act. 4. Learned counsel for the respondent submits that the order of 16.11.2018 has rightly determined the issue of jurisdiction as the core jurisprudence regarding the immovable properties and the consequences is considered, the same is very clear under Sections 16, 17 & 18 of the CPC and thereafter, if it is conjointly read with the Rajasthan Stamp Act (3-B), the immovable properties which are situated in the Rajasthan, the jurisdiction for imposing the stamp duty shall be in Rajasthan. 5. Though the prayers of the petition are very wide, but the basic impugned order under challenge is of 16.11.2018 and rest of the merits of the case are yet to be adjudicated by the learned authority and therefore, without going into the merits of the issue, this Court deems it appropriate to adjudicate only the issue of jurisdiction which has been discussed in the order dated 16.11.2018, while leaving the merits and rest of the issues to be decided by the learned authority, strictly in accordance with law. 6. 6. This Court is convinced that on reading of the basic law of Rajasthan Stamp Act (3-B) as well as the CPC (Section 16 CPC), the properties which are immovable properties for the purpose of imposition of stamp duty shall have jurisdiction in the territory of Rajasthan. Thus, no cause of interference in the present petition is made out. 7. Consequently, the writ petition is dismissed. Stay petition as well as all pending applications also stand dismissed.