AIR 2019 RAJASTHAN 130 ::AIROnline 2019 Raj 631 ::(2020) 1 Raj LW 20

Rajasthan High Court

Hon'ble Judge(s): Sanjeev Prakash Sharma , J

(A) Rajasthan Stamp Act (14 of 1999) , S.2(xix), S.3— Order of amalgamation of Companies - Is an "instrument" as defined under S. 2(xix) - Liable to be charged with duty in terms of S. 3(b) even though instrument is executed out of State but relates to any property situated or to any matter or thing done in State of Rajasthan. (Para 19) (B) Rajasthan Stamp Act (14 of 1999) , S.2(xxiii), S.3— Stamp duty - Market value of instrument - Provisions of Act do not limit only in relation to valuation of properties in Rajasthan but extends to valuation of instrument chargeable with duty which may have executed even out of state of Rajasthan. (Para 21) (C) Constitution of India , Art.226— Writ petition - Is maintainable if question of jurisdiction is raised - Statutory remedy is no bar. (Para 17) .....