A stamp duty evasion of ₹2.79 crore has been detected in the toll collection agreement for the Hetimpur toll plaza on National Highway-28, following which a case has been registered against the toll operating company. The irregularity was uncovered during an enforcement review by the Registration Department.
Contract executed on nominal stamp
Officials said the agreement between the National Highways Authority of India (NHAI) and an Indore-based firm, M/s Highway Infrastructure Ltd., for toll collection was executed on a ₹100 stamp paper, despite involving a contract value running into crores.
As per the findings, if the deed had been properly registered through the sub-registrar office, it would have attracted 2% stamp duty and 2% development fee, amounting to ₹2.79 crore.
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One-year toll contract worth ₹59.77 crore
The firm had secured a one-year contract to collect toll at the Hetimpur plaza and was required to pay ₹59.77 crore to NHAI as concession fee. Given the scale of the agreement, officials said execution on a nominal stamp paper constituted a significant violation of stamp and registration laws.
Case registered on AIG’s complaint
Assistant Inspector General (Registration) Ajay Dharamraj Singh filed a formal complaint before the District Magistrate after the discrepancy was detected. The registration department has initiated legal proceedings for recovery of the deficient stamp duty along with penalties as per law.
NHAI response
NHAI officials stated that such deeds are executed at the authority’s Delhi office and that if the firm has failed to pay the requisite stamp duty, the concerned state authorities are empowered to take action under applicable provisions.
Revenue loss under scrutiny
Officials said the evasion caused direct loss to the state exchequer and further examination is underway to determine whether similar agreements were executed in the same manner elsewhere.
Legal implications
Under stamp laws, failure to pay proper duty on high-value agreements can attract recovery of the deficit amount, financial penalties, and possible prosecution. Authorities are also examining the role and liability of the contracting parties in executing the document on insufficient stamp value.
Further action expected
The registration department is compiling financial and contractual records related to the toll agreement. Additional notices may be issued to the company, and recovery proceedings are likely once the adjudication process is completed.
Officials indicated that stricter scrutiny of large infrastructure and concession agreements will be undertaken to prevent revenue leakage through under-stamping.
About the author – Rehan Khan is a law student and legal journalist with a keen interest in cybercrime, digital fraud, and emerging technology laws. He writes on the intersection of law, cybersecurity, and online safety, focusing on developments that impact individuals and institutions in India.
