vkns'k 1- vkosnd dh v¨j ls fnukad 3-3-2025 d¨ çdj.k d¢ Rofjr fujkdj.k ,oa chuk bdkÃ ls Ò¨iky lfdZV d¨VZ ikl ,oa lqxe g¨us d¢ dkj.k Ò¨iky lfdZV dSai lquokÃ gsrq fu;r fd, tkus ,oa çdj.k esa 'khÄz lquokÃ gsrq vkosnu i= çLrqr fd;k x;k FkkA vkosnu dh v¨j ls çLrqr mä vkosnu ij çdj.k lquokÃ gsrq Ò¨iky dSai ij fu;r fd;k tkdj lquokÃ esa fy;k x;kA egkfujh{kd iath;u d¨ bl çdj.k d¢ lacaèk esa fo'ks"kK d¢ r©j ij vfÒer nsus gsrq i= fnukad 14-8-2025 ,oa 21-8-2025 d¢ ikyu esa egkfujh{kd iath;u ,oa vèkh{kd eqækad] eŒçŒ Ò¨iky dh v¨j ls bl U;k;ky; d¨ vkt fnukad 25-8-2025 d¨ tcko çLrqr fd;k x;kA vfÒer Li"V fd;k x;k gS fd eè; çns'k jkti= fnukad 3-7-2017 vuqlkj mä 'kqYd vfèkdre 25 dj¨M+ #i, d¢ vè;èkhu jgrs gq, fu;r dh xÃ gSA 'kkldh; miØe g¨us dh fLFkfr esa NwV d¢ fy, Òkjrh; LVkEi vfèkfu;e dh èkkjk 8th¼1½ d¢ varxZr ik=rk g¨us ij vkosnu fd;k tk ldrk gS t¨ fuEukuqlkj gS%& lkefjd foØe ;k vfofuèkku] fufoZr;u ;k fdlh vU; Bgjko dh Ldhe ;k fdlh vU; fofèk d¢ ekè;e ls fdlh vU; ljdkjh daiuh ;k d¢Uæh; ljdkj ;k fdlh jkT; ljdkj ;k laln }kjk cukÃ xÃ fdlh fofèk }kjk LFkkfir fdlh foÙkh; laLFkk d¨] ;FkkfLFkfr] d¢Uæh; ljdkj ;k jkT; ljdkj d¢ vuqe¨nu d¢ i'pkr~ bl vfèkfu;e d¢ vèkhu 'kqYd dh nk;h ugÈ g¨xhA 2- ;g fuxjkuh çdj.k fuxjkuhdrkZ Òkjr isVª¨fy;e dkji¨js'ku fyfeVsM }kjk bl U;k;ky; esa dysDVj vkWQ LVkEi d¢ çdj.k Øekad 01@c&103@2022&23 esa ikfjr vkns'k fnukad 12-6-2023 d¢ fo#) Òkjrh; LVkEi vfèkfu;e] 1899 dh èkkjk 56 d¢ rgr çLrqr dh gSA 3- çdj.k d¢ laf{kIr rF; bl çdkj gS fd vkosnd egkçcaèkd Òkjr isVª¨fy;e dkji¨js'ku fyfeVsM chuk fjQkÃujh }kjk fnukad 31-10-2022 çLrqr fd;k x;kA mä vkosnu ij dki¨ZjsV dk;Z ea=ky; uÃ fnYyh d¢ }kjk fnukad 22-6-2022 d¨ 2 daifu;¨a Øe'k% Òkjr isVª¨fy;e dkji¨js'ku fyfeVsM ,oa Òkjr v¨eku fjQk;ujht fyfeVsM d¨ vkil esa etZ fd, tkus lacaèkh vkns'k] rRle; çpfyr fu;e¨a ,oa çkoèkku¨a d¢ vèkhu fn, x,A mä vkns'k d¢ ikyu esa Òkjr v¨eku fjQk;ujht fyfeVsM dh leLr laifÙk;¨a d¨ Òkjr isVª¨fy;e dkji¨js'ku fyfeVsM esa lfEefyr djus gsrq ,d foys[k fu"ikfnr fd;k x;kA dysDVj vkQ LVkEi }kjk çdj.k iathc) dj vkns'k fnukad 12-6-2023 d¢ }kjk ç'ukèkhu laifÙk;¨a d¢ dqy ewY; 26]61]81]83]680@& ij eqækad 'kqYd #i, 25]00]00]000@& uxj fuxe@uxj ikfydk@ uxj iapk;r 'kqYd #i, 4]11]435@& tuin 'kqYd #i, 25]00]00]000@& ,oa midj #i, 2]50]00]000@& dqy jkf'k #i, 52]74]11]435@& çÒk;Z ekukA dysDVj vkQ LVkEi d¢ blh vkns'k d¢ fo#) ;g fuxjkuh bl U;k;ky; esa çLrqr dqy jkf'k 52]74]11]435@& esa ls d¢oy LVkEi dh jkf'k #i, 25]00]00]000@& nsus ij vius fuxjkuh ;kfpdk esa ys[k dj lgefr O;ä 'ks"k jkf'k dh NwV pkgh FkhA rnqijkar lquokÃ d¢ iwoZ fnukad 20-2-2025 d¨ vkosnd dh v¨j ls ,d vkosnu is'k dj fuxjkuh ;kfpdk fnukad 1-9-2023 esa la'k¨èku djus gsrq çLrqr fd;k x;k] ftlesa Òkjrh; LVkEi vfèkfu;e dh èkkjk 8¼th½ d¢ vkèkkj ij uxj fuxe@uxj ikfydk@uxj iapk;r 'kqYd] tuin 'kqYd] midj lfgr eqækad ,oa LVkEi 'kqYd ls Òh NwV çnku fd, tkus vuqj¨èk fd;k gSA 4- mÒ; i{k d¢ vfÒÒk"kd¨a }kjk çLrqr rd¨Z d¢ ifjçs{; esa vfÒys[k dk voy¨du fd;k x;kA vfÒys[k d¢ voy¨du ls Li"V gS fd dki¨ZjsV dk;Z ea=ky; uÃ fnYyh d¢ vkns'k fnukad 22-6-2022 ls Òkjr v¨eku fjQkÃujh fyfeVsM dk foy; Òkjr isVª¨fy;e dkji¨js'ku esa daiuh vfèkfu;e dh èkkjk 232 ,oa 234 d¢ vUrxZr fd;k x;k] ftlesa Òkjr ljdkj dh LohÑfr ls fnukad 27-5-2022 d¢ foy; djus dk vkns'k fn;k x;kA Òkjr ljdkj dk vkns'k fnukad 27-5-2022 d¢ veyxes'ku MhM ij dysDVj vkWQ LVkEi }kjk xtV u¨fVfQd¢'ku fnukad 3-7-2017 d¢ vky¨d esa foy; laifÙk 28]52]19]360@& #i, dh LVkEi M~;wVh yxkÃ xÃ gS] ftlesa 25]00]00]000@& dh jkf'k eè; çns'k xtV u¨fVfQd¢'ku fnukad 3-7-2017 d¢ vkèkkj ij yxkÃ xÃ FkhA bld¢ vykok tuin 'kqYd 25]00]00]000@& #i, uxj iapk;r midj 4]11]00]425@& #i, ,oa midj 2]50]00]000@& fu;r fd;k x;k] tcfd daiuh vfèkfu;e] 2013 dh èkkjk 232 d¢ foy; ij iapk;r dj nsus dk çkoèkku ugÈ gSA mä fu;e d¢ vuqlkj vkosndx.k }kjk dqy jkf'k 42]74]11]435@& esa ls d¢oy LVkEi dh jkf'k #i, 25]00]00]000@& nsus ij vius fuxjkuh ;kfpdk esa ys[kdj lgefr O;ä dh xÃ Fkh] fdUrq lquokÃ d¢ iwoZ fnukad 20-2-2025 d¨ vkosnd dh v¨j ls ,d vkosnu is'k dj fuxjkuh ;kfpdk fnukad 1-9-2023 esa la'k¨èku djus gsrq çLrqr fd;k x;k] ftlesa Òkjrh; LVkEi vfèkfu;e dh èkkjk 8¼th½ d¢ vkèkkj ij uxj fuxe@uxjikfydk@uxj iapk;r 'kqYd] tuin 'kqYd] midj lfgr eqækad ,oa LVkEi 'kqYd ls Òh NwV çnku fd, tkus vuqj¨èk fd;k gSA Òkjrh; LVkEi vfèkfu;e dh èkkjk 8¼th½ dk çkoèkku fuEukuqlkj gS%& ''8(G) Strategic sale, disinvestment, etc., of immovable property by Fovernment company not liable to stamp duty-Notwithstanding anything contained in this act or any other law for time being in force, Any isnstrument for Conveyance or transfer of a business or Asset for right in immovable property from a government company, Its subsidiary, Unit of joint venture. 1. By way of strategic sale or disinvestment or demerger or any other scheme of arragements or through any law, to another Government company or to the central Government or any state Government or to the development financial institution established by any law made by parliament, shall not be liable to duty under this act.'' D;¨afd Òkjr isVª¨fy;e dki¨Zjs'ku fyfeVsM ,oa Òkjr v¨eku fjQk;ujht fyfeVsM dk Òkjr ljdkj d¢ vuqe¨nu mijkar 'kklu d¢ ,d miØe ls nwljs miØe esa foy; fd;k x;k gS] Òkjr v¨eku fjQk;ujht fyfeVsM dh leLr laifÙk;¨a d¨ Òkjr isVª¨fy;e dkji¨js'ku fyfeVsM esa lfEefyr djus gsrq ,d foys[k fu"ikfnr fd;k x;k] ftl ij Òkjrh; LVkEi vfèkfu;e dh èkkjk 8¼th½¼1½ esa dEifu;¨a d¢ foy; ij LVkEi M~;wVh yxkus lacaèkh çkoèkku mYysf[kr ugÈ gSaA As per section 75-Duty on transfer of property within blockof the Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993 ''Duty on transfer of property within block The duty imposed under the Indian Stamp Act, 1899 (No. 2 of 1899), on instrument relating to sale, gift (or mortgage) of Immovable property situated within the block be increased by one percent on the value of such property or in the case of mortgage on the amount secured by the instrument. [Provided that such extra stamp duty levied in respect of mortgage shall not exceed the amount of stamp duty thereon: Provided further that no extra stamp duty is livable in respect of any instrument exempted from stamp duty under the Indian Stamp Act, 1899 of the rules made thereunder.’’ As per section 9 of the M. P. Upkar Adhiniyam 1981 ''[(1) There shall be charged, levied and paid 1 cess on transfer by way of sale, gift, lease for a period of thirty years or more or usufructuary mortgage, of vacant land and land used for the purpose of agriculture [at the rate of five per centum of the amount of stamp duty with which instrument of each such transfer is chargeable in accordance with the relevant article in Schedule 1 A of the Indian Stamp Act, 1899 (No. 2 of 1982) [Substituted by M. P. Act No. 35 of 1982, (w.e.f. 1.10.1982)/Provided that exemption under the Indian Stamp Act 1899 (2 of 1899) shall mutatis mutandis apply to the same extent in relation to cess under this Act as it applies to duty chargeable under that Act as if the cess were a duty chargeable under that Act as if the cess were a duty chargable under that Act.) [xxx]. As per Section 161-Method of assessment of duty on transfer of immovable property. of the M. P. Municipalities Act, 1961 161(1)* the duty imposed by the Indian Stamp Act, 1899 (II of 1899), on instruments of sale, gift and usufructuary mortagage, respectively of immovable property. As per Section 161-Method of assessment of duty on transfer of immovable property. of the M. P. Municipalities Act, 1961 161(1)* the duty imposed by the Indian Stamp Act, 1899 (II of 1899), on instruments of sale, gift and usufructuary mortagage, respectively of immovable property. shall in the case of instruments affecting immovable property, shall in the case of instruments affecting immovable property situated within the limits of any Municipality and executed on or after the date on which the provisions of this Act come into force within Municipality be increased by one per centum on the value of the property so situated or in the case of an usufructuary mortgage on the amount secured by the instrument as setforth in the instrument.” vr% ''Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993'' and ''M.P. Upkar Adhiniyam 1981'' or ''M.P. Municipalities Act, 1961'' esa foØ;] nku] yht v©j e¨VZxst ¼fxjoh½ j[ks tkus ij dj@midj dk çkoèkku fd;k x;k gSA dEifu;¨a d¢ foy; ij LVkEi M~;wVh dj@midj yxkus lacaèkh çkoèkku mYysf[kr ugÈ gSA 5- mij¨ä çkoèkku¨a ,oa of.kZr vfèkfu;e¨a d¢ vuqlkj dEifu;¨a d¢ foy; ij dysDVj vkWQ LVkEi lkxj }kjk vius vkns'k fnukad 12-6-2023 ls ç'ukèkhu laifÙk;¨a d¢ dqy ewY; 26]61]81]83]680@& ij eqækad 'kqYd] uxj fuxe@uxj ikfydk@uxj iapk;r 'kqYd] tuin ,oa midj ekU; dj dqy jkf'k #i, 52]74]11]435@& vfèkj¨fir djus esa =qfV dh xÃ gSA QyLo:i dysDVj vkWQ LVkEi }kjk ikfjr vkns'k fnukad 12-6-2023 fujLr fd;k tkdj çdj.k dysDVj vkWQ LVkEi d¨ bl funsZ'k d¢ lkFk çR;kofrZr fd;k tkrk gS fd veyxes'ku MhM ij Òkjrh; LVkEi vfèkfu;e] 1899 dh èkkjk 8¼th½ eè; çns'k iapk;r jkt vfèkfu;e 1993] eè; çns'k midj vfèkfu;e 1981] eè; çns'k uxj ikfydk vfèkfu;e 1961 d¢ çkoèkku¨a d¨ n`f"Vxr j[krs gq, ç'ukèkhu foys[k ij leqfpr eqækad ,oa iath;u 'kqYd voèkkfjr djus ckor fnukad 15-9-2025 d¢ iwoZ lqlaxr ,oa fofèkiw.kZ vkns'k ikfjr djsaA

Bharat Petroleum Corporation Ltd. Mumbai v. State of M. P.