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Judgment
It is submitted that the controversy involved herein is in reference to the Notification dated 14 th July, 2014. It has already been struck down by the Division Bench of this Court in the case of Kalani Infrastructure Pvt. Ltd. Vs. State of Rajasthan & Anr. in DB Civil Writ Petition No.14094/2010 decided on 19th January, 2017 along with connected matters. The stamp duty was charged from the petitioners in pursuance of the Notification dated 14th July, 2014. The prayer is accordingly to set aside the orders impugned herein.
Learned Additional Advocate General Mr.Rajendra Prasad is fair to admit that a judgment has been rendered by the Division Bench of this Court in the case of Kalani Infrastructure
Pvt. Ltd. (supra) where the Notification dated 14 th July, 2014 has been quashed. It is further submitted that the State may approach the Apex Court by way of Special Leave to Appeal thus while setting aside the impugned order, a liberty may be given to the State Government to seek revival of the writ petition, if the judgment of the Division Bench in the case of Kalani Infrastructure
Pvt. Ltd. (supra) is stayed or reversed.
I have considered the submissions made by learned counsel for the parties.
Since, the impugned orders have been passed based on the Notification dated 14th July, 2014 and the Notification aforesaid has been quashed, impugned orders dated 13 th September, 2012 and 28th October, 2014 are quashed.
The writ petition is allowed with the aforesaid.
However, both the parties are given liberty to seek revival of the writ petition in case of interim order or the judgment of the Division Bench is reversed. In case the judgment of the Division Bench is reversed, the petitioners would be at liberty to challenge the determination of the stamp duty by taking remedy, as is available under the Rajasthan Stamps Act, 1998.