[2025:RJ-JP:12257-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 14225/2016 M/s Suman Enterprises Through Proprietor Smt. Suman Lata, Wife Of Sh. Lakkho Mal, 66 B/c-2B, Janak Puri, New Delhi-58 ----Petitioner Versus 1. Secretary (Ministry Of Finance) Tax Department, Govt. Of Rajasthan, Secretariat, Jaipur. Rajasthan 2. Dy. Inspector General/Collector Stamps And Registry Rajasthan Govt. Collecorate Compund, Dist. Alwar Rajasthan 3. Sub-Registrar, Bhiwadi, District Alwar Rajasthan ----Respondents For Petitioner(s) : Dr. Lakkho Mal For Respondent(s) : Mr. Kartikeya Sharma for Mr. Sandeep Taneja, AAG HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 18/03/2025 AVNEESH JHINGAN, J. (ORAL) 1. This writ petition is filed seeking quashing of the demand created for stamp duty. 2. The writ petition is pending since year 2016 and was filed taking a ground that there is an onerous condition of pre-deposit for availing the remedy of revision. 3. The issue involved in the present writ petition involves disputed questions of fact including the valuation of property on the date when the lease-deed was presented for registration. 4. The Supreme Court in the case of Technimont Pvt. Ltd. Vs. State of Punjab & Ors. reported in (2021) 12 SCC 477, has upheld Section 62(5) of Punjab Value Added Tax Act, 2005, [2025:RJ-JP:12257-DB] (2 of 2) [CW-14225/2016] wherein there was a mandatory condition of pre-deposit of 25% for availing the remedy of appeal. It was held that condition is not onerous, harsh, unreasonable and violative of Article 14 of Constitution of India and that statutory remedy can be circumscribed by the condition. 5. In view of the above, this writ petition is disposed of relegating the petitioner to remedy of revision. 6. In the eventuality of the petitioner filing revision petition within eight weeks from today after complying with the requisite of pre-deposit, the same shall be considered to have been filed within limitation. 7. Taking into account that there is stay granted in favor of the petitioner, the department shall not take coercive measures for the next eight weeks. (MANEESH SHARMA),J (AVNEESH JHINGAN),J SAHIL SONI/ RIYA/183