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2026 DAILYLAW 17663 (RAJ)

M/S SEASAME FOODS PVT. LTD. v. STATE OF RAJASTHAN

WMAP/175/2024 · 2026-01-08

Inderjeet Singh, Praveer Bhatnagar

body2026

Judgment text

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[2026:RJ-JP:623-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Writ Miscellaneous Application No. 175/2024 M/s Seasame Foods Pvt. Ltd., Through Its Authorised Signatory And Director Shri Rohit Khaitan S/o Late Shri Mahesh Kumar Khaitan, Aged About 57 Years R/o No. 28, Sector 9-A, Chandigarh, Chandigarh-160009. ----Petitioner Versus 1. State Of Rajasthan, Through Secretary Finance Department Tax Division, Secretariat, Bhagwandas Road, Jaipur. 2. Inspector General, Registration And Stamps Department Rajasthan, Panjiyan Bhawan, Ajmer. 3. Deputy Inspector General, Registration And Collector (Stamps), Circle-Ii, Alwar (Rajasthan). ----Respondents For Petitioner(s) : Mr. R. B. Mathur, Senior Counsel assisted by Mr. Kunal Jaiman, Advocate. For Respondent(s) : Mr. Yash Joshi, Advocate on behalf of Mr. Vigyan Shah, Additional Advocate General. HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Order 08/01/2026 Heard on application for modification of the order dated 03.08.2023. Counsel for the parties are in agreement that D. B. Civil Writ Petition No.20533/2017 was decided vide order dated 03.08.2023 in view of an order passed by this Court in the matter of “Kalani Infrastructure Private Limited versus State of Rajasthan and Anr.” passed in D. B. Civil Writ Petition No.14094/2010. [2026:RJ-JP:623-DB] (2 of 2) [WMAP-175/2024] Counsel further submits that this Court while passing the order dated 03.08.2023 although given a direction for refund of the excess stamp duty collected from the petitioner. However, ‘interest @ 6%’ was not mentioned in the order as has been mentioned in the matter of Kalani Infrastructure Private Limited (supra). In that view of the matter, the present application is allowed and the respondents are directed to pay interest at the rate of 6% on the excess stamp duty collected from the petitioner. This order be treated as a part of the order dated 03.08.2023. (PRAVEER BHATNAGAR),J (INDERJEET SINGH),J Tushar/1