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Legal Note
Legal Note
Note: This Notification has not been withdrawn or amended in any way whatsoever.
Note: This Notification has not been withdrawn, questioned or amended by the
Department of Stamps in any way whatsoever.
The 'Tourism Unit Policy 2007' and the 'Rajasthan Tourism Unit Policy
2015' have both made it clear in many different ways that Tourism is indeed
an Industry.
This - that Heritage Hotels are not Commercial and may even be considered
Agricultural/Residential (Abadi) is further endorsed by the Government of
Rajasthan Notification (Revenue - Group - 6) No. F. 11 (4) Rev6/2014/17 Dated 22nd May 2015 - making rules amending the 'Rajasthan
Industrial Areas Allotment Rules 1959'.
Clause 5 Insertion of new rule 3B: (2); The reserve price for allotment of land
set apart and reserved for Tourism Units shall be equal to the rates recommended
for assessment of market value of Agricultural Land by District Level Committee
under Rule 58 of the Rajasthan Stamp Rules, 2004.
Note: Since this excerpt has been thoughtfully included by the Government of
Rajasthan in the 'Rajasthan Tourism Unit Policy 2015' as Annex - 2 - it seems
obvious that in its pursuit of investment in the Tourism Sector, the State
Government is valuing Land at Agricultural DLC Rates - not Industrial or
Commercial. When the Government is itself allotting Agricultural Land to Tourism
Units at Agricultural Rates, the question of valuing it at Commercial Rates for others
does not arise. The bogey of "loss of Revenue to the State Exchequer" is unfair,
discriminatory and probably illegal in the eyes of natural justice.
The Devigarh Heritage Hotel Project was duly approved by the Ministry of
Tourism, Government of India vide Letter (File) No. 5. TH. I (42)/96 Dated 4th
August 1997. (Annexure 6).
Agricultural Land being used by the Devigarh Heritage Hotel was duly
converted for "Industrial Use" as far back as 1998 and all charges fully paid.
(Annexure 8)
It may be noted from the above-mentioned letter that the District Collector,
Rajsamand had himself sought a "recommendation" in this regard from the
Ministry of Tourism, Government of India, which was duly given in no
uncertain terms. The Governments of both India and Rajasthan were thus
fully aware that the afore-said land sought to be converted was for use by
and for a Heritage Hotel (Tourism Unit).
PRAYER
On 29th January 2015 the DIG Stamps, Udaipur, Sh. KC Lakhara issued us (Walled
City Hotels Pvt. Ltd) 8 (Eight) Notices valuing the Land attached to Devigarh
Heritage Hotel on a "Commercial" basis with the prevailing Commercial DLC Rates.
(Annexure 10).
Since this Commercial Valuation was computed on the premise that the land is
being used by and for a "Hotel", we are aggrieved by the DIG's viewpoint as it is in
direct contradiction to the letter and spirit of all the above-stated policies of the
Government of Rajasthan.
(The DIG has used Para 11 of Notification (Finance Department) No. F 4 (4)
FD/Tax/2015-226 Dated 9th March 2015 to arrive at a "Commercial Valuation".
The afore-said Para 11 states, "On sale or transfer of land which is being put to a
different use than its approved land use, with or without approval of competent
authority, the rate of such land or part thereof, shall be equal to the rates of the
category of its actual use." The point is that the land IS being used by and for its
"Approved Use", which is a Heritage Hotel (Tourism Unit) - and in no Policy
Document since 1989 has a recognized Tourism Unit deemed to be engaged in
"Commercial Activity".)
Therefore; since this is above all a matter of due recognition of "Tourism as an
Industry", and especially because the DIG has himself on several occasions sought
clarification; it is our humble prayer to the Honorable Minister for Industries, Sh.
Gajendra Singhji Khimsar, that a clarification or directive be communicated to the
concerned Department or Officer, as may be deemed fit.
The Stamps Department is an arm of the Government (Executive) and the Stamp
Collector is quasi-judicial not Judicial; as such, clarifications and directives may be
passed from time to time and case by case.
In this regard Clause 13 of the 'Rajasthan Tourism Unit Policy 2015' maybe
quoted in full.
Clause 13. Implementation of the Policy; "In case concerned Departments
require amendments in their respective rules/sub-rules and notifications
for implementation of this Policy, the same can be done after obtaining
approval of Honorable Chief Minister, Rajasthan, who has been authorized
in this regard by the Cabinet Order No. 103/2015 dated 18/5/2015."
Humbly Submitted By
Dhananajaya Singh
Narpat Niwas, Jodhpur.
dhananajaya@gmail.com
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