AdvertisementBirla Corporation Limited Vs State of Madhya Pradesh & Ors. (Supreme Court of India) The Supreme Court considered an appeal arising from a dispute over the basis for calculating stamp duty payable on a mining lease granted by the State of Madhya Pradesh. The appellant had been granted a mining lease for limestone over an area of 56.27 hectares at Village Birhauli, Tehsil Raghuraj Nagar, District Satna. By a letter dated 02.07.2004, the District Collector, Satna, required the appellant to pay stamp duty of Rs.4,32,00,000 calculated on the basis of anticipated royalty. The appellant challeng...