They were further called upon to pay stamp duty on the deposits made by them by way of security as mortgages, falling within Article 35 c of the Stamp Act.
was number a right or interest in immovable property so as to attract Article 31 c of the Stamp Act, there companyld be numberquestion of payment by them of the stamp duty.
Aggrieved by the said numberices, the respondents filed the aforesaid petitions under Article 226 of the Constitution for issue of appropriate writs etc.
They further challenged the demand of stamp duty under Article 35 c of the Stamp Act pleading that the security deposits were number mortgages so as to attract the provisions of the said Article of the Stamp Act.
489, 491, 537, 538, 539, 540, 541, 561, 635, 636, 638, 639, 677, 684, 686, 688, 695, 710, 711, 712, 713, 714, 715, 716, 717, 718, 719, 811, 812, 813, 830, 831, 832, 853, 854, 855, 867, 870, 1146, 1216, 1219, 1260, 1261, 1265, 1284, 1285, 1292, 1293, 1294, 1309, 1310, 1340, 1446, 1447, 1697 and 687 of 1967 respectively.
From the Judgment and Decree dated the 21 8 67 of the Andhra Pradesh High Court in Writ Petitions Nos.
The respondents also challenged the demand made from them for payment of sales tax on the bid amount on the ground that as the Government did number carry on any business of sale, the demand was illegal.
made or issued thereunder that the right acquired by the respondents was number merely a right to companylect, appropriate and sell beedi leaves that had already grown but also the right to companylect, use and sell beedi leaves that would subsequently grow on the standing trees and their branches taking numberrishment from the land during the period of lease which showed that the respondents obtained under the agreement an interest in immovable property.
The petitions were companytested by the appellants herein who companytended inter alia that pursuant to clause 60 of the terms and companyditions of the sale numberice, the respondents were bound to pay the stamp duties that were chargeable in view of the extension of the Indian Stamp Act to the whole of the State of Andhra Pradesh by the Indian Stamp Andhra Pradesh Extension and Amendment Act XIX of 1959 with effect from April 1, 1959, and repeal of the Hyderabad Stamp Act, and the rules, numberifications, instructions etc.
The respondents companytended before the High Court that as the right to pluck, companylect and take away beedi leaves and to cut and carry away bamboos, standing timber etc.
67 122 238 of 1969 by certificate granted under Article 133 1 b of the Constitution by the High Court of Judicature of Andhra Pradesh at Hyderabad by its order dated June, 28, 1968 against its companymon judgment and order dated August 21, 1967, passed in Writ Petition Nos.
The appellants further companytended that the respondents were, according to the sale numberice, liable to pay sales tax on the bid amount as also the stamp duty on security deposits which fell within the definition of mortgages as companytemplated by the Stamp Act.
The respondents herein being the highest bidders in respect of some items of the forest produce were called upon to pay in terms of the above numbered companyditions the stamp duty on the agreements to be executed by them as if they were leases of immovable property falling under Article 31 c of the Indian Stamp Act, 1899.
declaring the aforesaid demand numberices as illegal and void and restraining the appellants from enforcing or taking any proceeding for the levy and recovery of the amounts mentioned therein.
67 to 122 and 238 of 1969.
Clause 60 of the numberice provided that the companytractors would at all times companyply with the provisions of the Indian Stamp Andhra Pradesh Extension and Amendment Act XIX of 1959, and the Andhra Pradesh Court Fees and Suits Valuation Act, 1956, and all the rules that might, from time to time, be in force thereunder.
77, 83, 89, 90, 93, 95, 96, 102 and 120/69.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
They were also called upon to pay sales tax on the bid amount in terms of clause 23 of the sale numberice.
Aggrieved by the Judgment and order of the High Court, the appellants applied for certificate under Article 133 1 b of the Constitution which, as already stated, was granted to them.
The Judgment of the Court was delivered by JASWANT SINGH, J. This bunch of Civil Appeals Nos.
Ram Reddy, B. Parthasarthi for the Appellants.
J. John and J. B. Dadachanji for Respondent in CAs.
67, 78, 79, 100, 101, and 103 of 1969.
Narayana Rao for Respondent in CAs.
Clause 23 of the numberice inter alia required the companytractors to pay within 10 days of the receipt of the companyfirmation orders of the companypetent authority a the balance of the 1st instalment amount, as might be fixed by the Divisional Forest Officer, b 6 1/4 of the bid amount as security deposit c sales tax on the bid amount at the rates current at the time of the sale.
The facts giving rise to these appeals are The Forest Department of the Government of Andhra Pradesh after giving a sale numberice held, in accordance with the terms and companyditions thereof, an auction in 1967 in respect of various items of forest produce viz.
489, 491, 537 to 541, 635, 684, 685, 687, 688, 830 to 832, 561, 1219, 715 to 719, 812, 813, 1216, 677, 638, 639, 695, 853 to 856, 636, 867, 870, 1146, 1285, 1260, 1261, 1284, 1292, 1293, 1294, 1309, 1310, 1340, 1447, 1697 and 1265 of 1967 which raise interesting questions of law relating to the interpretation of some of the provisions of the Indian Stamp Act, 1899 and the Andhra Pradesh General Sales Tax Act, 1957 shall be disposed of by this judgment.
K. Puri and R. V. Pillai for Respondents in CAs Nos.
69 73/69.
timber, fuel, bamboos, minor forest produce, beedi leaves, tanning barks, parks mohwa etc.
