JUDGEMENT
RAJESH H.SHUKLA -
(1.)THE present petition has been filed by the petitioner under Articles 14, 19(1)(g) and 226 of
the Constitution of India as well as under the
provisions of the Gujarat Municipality Act, 1963
read with Gujarat Special Economic Zone Ordinance,
2004 on the grounds mentioned in the petition on the following prayer :
"A. Your Lordship be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ, order or direction declaring the collection of the stamp duty on the landlease transaction between the petitioner and the respondent no.3 being illegal, arbitrary and without any authority of law. B. Your Lordship be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ, order or direction commanding the respondent no.1 to refund the stamp duty and the registration fees paid by the petitioner on the land lease deed with the respondent no.3 forthwith alongwith interest thereupon. C. Pending notice, admission and final hearing of this petition, Your Lordship be pleased to direct the respondent no.1 to refund the stamp duty and the registration fees paid by the petitioner on the landlease deed with the respondent no.3 on appropriate conditions/security as deemed fit to Your Lordship. D. Ex parte ad interim relief in terms of prayer C be granted. E. Such other relief(s) as deemed fit may be granted to the petitioner"
(2.)HEARD learned counsel, Shri S.S. Iyer for the petitioner and learned AGP Shri Bharat Vyas for
the respondent.
Learned counsel, Shri Iyer referred to the policy regarding the establishment of Special Economic
Zone in Gujarat produced at AnnexureA and
submitted that as provided in this policy, the
State Government formed a scheme to offer a
special facilities and concession for the
promotion of the units in Special Economic Zone as
provided in detail in this policy. Learned
counsel, Shri Iyer pointedly referred to Clause 6,
which provides as under :
6. SALES FAX AND OTHER LEVIES: (a) xxx xxx xxx (b) Complete exemption on payment of stamp duty and registration fees for loan agreements, credit deeds, mortgages etc. pertaining to SEZ unit on which will be executed within the SEZ area."
(3.)LEARNED counsel, Shri Iyer has also referred to the Government Notification being Gujarat
Ordinance No.1 of 2004 regarding the Special
Economic Zone and submitted that the Gujarat
Special Economic Zone especially providing for
various intensives, concession and fiscal
benefits. Learned counsel, Shri Iyer referred to
Chapter VIII of the said notification, which
provides as under :
"21. State Taxes and Levides: (1) All sales and transactions within the processing area of the Zone shall be exempt from all taxes, cess, duties, fees or any other levies under any State law to the extent specified below : (a) Stamp duty and registration fees payable on transfer of land meant for approved Units in the Zone. (b) Levy of Stamp duty and registration fees on loan agreements, credit deeds and mortgages executed by the Unit or establishment set up in the processing area of the Zone. (c) Sales Tax, Purchase Tax, Motor Spirit Tax, Luxury Tax, Entertainment Tax and other taxes and cess payable on sales and transactions."
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