M/S Janta Land Promoters Private Limited vs State Of Himachal Pradesh & Others

Ajay Mohan Goel, J

By way of this petition, petitioner has prayed for the following reliefs:­

" It is therefore, prayed that the present Writ Petition may kindly be allowed by issuing a writ of certiorari or such other appropriate order or direction or writ as this Hon'ble Court deems fit in the facts and circumstances of the case be issued in favour of the petitioner and against the respondents by quashing/ setting aside the letters dated 23.4.2019 (Annexure P­20) and 5.8.2019 (Annexure P­21) issued by respondent No.2 and order dated 25.10.2019 (Annexure P24) passed by respondent No.3, District Collector, Solan and consequent Letter dated 19.11.2019 (Annexure P­25) issued by respondent No.4, Sub­Registrar­cum­Tehsildar, Kasauli, District Solan, being ultra vires, arbitrary, illegal and against the provisions of the Transfer of Property Act, 1882, the Companies Act, 2013, Himachal Pradesh Tenancy and Land Reforms Act, 1972, Indian Stamp Act, 1899 and Registration Act, 1908 by further holding that with the conversion of the petitioner Company from Limited to Private Limited it is not liable to pay any stamp duty or Registration Charges as are being demanded by the respondents and also a writ of Mandamus be issued directing Respondents No.1 and 3 to grant permission to the petitioner company under Section 118 of the H.P. Tenancy and Land Reforms Act, 1972 and the Rules framed there under for selling the built up unit/villa built in favour of M/s Indoworth India Limited Plot No.B­130, MIDC, Butibori, Nagpur, Maharashtra or in favour of any other new buyer or such other orders, direction or writ as this Hon'ble Court deems fit and proper to meet the ends of justice be also passed on this petition in the ends of law and justice".

During the course of arguments, learned Senior Counsel for the petitioner apprised the Court that the issue raised in the present writ petition is no more res integra as the matter is squarely covered by the judgment passed by Hon'ble Principal Division Bench of this Court in CWP No.1293 of 2019, titled as Reckitt Benckiser ((India) Private Limited Versus State of H.P. & Another, decided on 29.02.2020. In the said judgment, Hon'ble Division Bench of this Court held as under:­

" In view of what has been said hereinabove, this writ petition succeeds partly and the same is accordingly allowed. Consequently, the impugned order Annexure P­ 1 to the extent of charging of stamp duty and registration fee from the petitioner on the value of its assets at the time of making entries of its name with mere addition of work 'private' pertaining to the land and the building standing thereon, being not legally and factually sustainable, is quashed and set aside. The respondents are directed to enter the changed name of the petitioner in Revenue record within a period of six weeks enabling thereby the petitioner to approach the competent authority for obtaining approval as required under Section 118 of the HP Tenancy and Land Reforms Act. The Petitioner's case for the grant of relief at SI.No.3, for the reasons recorded hereinabove, is however, rejected. The writ petition is accordingly disposed of, so also the pending application(s), if any".

Though, opportunity was granted to learned Additional Advocate General to distinguish the facts of this case viz­a­viz the subject matter adjudicated upon by this Court in CWP No.1293 of 2019, titled as Reckitt Benckiser ((India) Private Limited Versus State of H.P. & Another, decided on 29.02.2020, however, the same could not be done.

Therefore, in these circumstances, as it is not in dispute that the issue involved in this petition is squarely covered by the judgment passed by Hon'ble Principal Division Bench of this Court in CWP No.1293 of 2019, titled as Reckitt Benckiser ((India) Private Limited Versus State of H.P. & Another, decided on 29.02.2020, this petition is disposed of with the direction that the adjudication made in CWP No.1293 of 2019, titled as Reckitt Benckiser ((India) Private Limited Versus State of H.P. & Another, decided on 29.02.2020. shall mutatis mutandi apply to this petition also and all directions so issued by Hon'ble Principal Division Bench shall be construed as having been issued in this petition also, including the adjudication made to the effect that in the event of conversion of a Company from Limited to Private Limited, there is no liability incurred upon the said Company to pay any stamp duty or registration fee. Pending miscellaneous applications, if any, also stand disposed of. Interim order, if any, stands vacated.