[2025:RJ-JP:27985-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1228/2025 Resonance Eduventures Limited, Registered Office At CG Tower, A-46 And 52, IPIA, Near City Mall, Jhalawar Road, Kota.-Through Abhinav Gautam, Company Secretary, Authorized Through Board Resolution Dated July 05, 2023. ----Petitioner Versus 1. State of Rajasthan Through SUB-Registrar-IV, Jaipur. 2. Mrs. Lalita Sharma W/o Satya Narayan Sharma, R/o Tonk Road, Jaipur. ----Respondents For Petitioner(s) : Mr. Shubham Choudhary on behalf of Ms. Anubha Singh For Respondent(s) : HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE CHANDRA PRAKASH SHRIMALI Judgment 25/07/2025 1. The challenge is to the order dated 10.09.2024 passed by the Rajasthan Tax Board, Ajmer and also to the order dated 12.06.2020 passed by the Collector (Stamps) Jaipur Division-II, whereby, the petitioner has been directed to deposit the remaining amount of stamp duty along with interest on the lease executed by it for its property at the rate of 0.5% instead of the amount as deposited by petitioner at the rate of 0.1%. 2. Learned counsel appearing for the petitioner submits that the terms of the lease deed specifically mentioned that the lease deed would come into operation not from the date when the lease deed was registered but subsequently from 01.01.2018 and thus, if the [2025:RJ-JP:27985-DB] (2 of 3) [CW-1228/2025] period is calculated from 01.01.2018, up to the date of determination of the lease deed, i.e., 31.12.2023, the period comes to only five years and not more. He submits that if the lease agreement is for a period of five years, the stamp duty was to be paid only 0.1% and the respondents have erroneously considered the amount of 0.5% on the registration treating the period to be more than five years and less than ten years. 3. Learned counsel further submits that the terms of the lease deed would have to be considered for the purpose of demanding of stamp duty. 4. We have carefully considered the submission and perused the orders passed by the Collector (Stamps) as well as by the Rajasthan Tax Board. 5. It is an admitted position that the lease deed was duly registered between the parties on 14.11.2017 for total amount of Rs.4,00,000/- (Rupees Four Lakh Only) for the property measuring 8100 square feet including the basement, first, second and third floors at Kailashpuri Road, Tonk Road, Jaipur. The terms of the lease specifically mentioned that the property was already with the lessee earlier and the same was, therefore, required to be ended to the term of lease, however, it was mentioned that the lease amount shall be payable from 01.01.2018. 6. We find that such mention in the lease deed is only to avoid the higher stamp duty which cannot be allowed. The amount of stamp duty has to be calculated from the date the lease deed was executed. Once the lease deed has been executed on 14.11.2017 and is for a period upto 31.12.2023, the period goes beyond five years and the clause under the Rajasthan Stamp Act of imposing [2025:RJ-JP:27985-DB] (3 of 3) [CW-1228/2025] 0.5% of the stamp duty for lease deeds of period above five years and less than ten years would apply. 7. We do not find, therefore, any error in the orders passed both by Collector (Stamps) Jaipur Division-II and the Rajasthan Tax Board, Ajmer and the present Civil Writ Petition is found to be without basis and is, accordingly, dismissed. 8. Pending application(s), if any, stand(s) disposed of. (CHANDRA PRAKASH SHRIMALI),J (SANJEEV PRAKASH SHARMA),J AMIT/GAURAV/22