Rajasthan Stamp Act, 1998–Sec. 2(19), 3 & 54–Notice for levy of stamp duty as per commercial use–Plea of the petitioners that the stamp duty cannot be charged on the basis of future use of land–Acceptability–Petitioner has been granted a letter of award for setting up a Power Solar PV Plant–The same was much before the execution of the sale deed in question–The nature of user on the date of purchase of the property is relatable only to the setting up a the solar power plant which is clearly not agricultural in nature and same is not relevant for the calculation of the stamp duty–Nature of user relatable to the date of purchase is commercial and the same will be relevant for the purpose of calculation of the stamp duty.
