Court No. - 10
Case :- WRIT - C No. - 41799 of 2019 Petitioner :- Akbar Ali Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Ashok Kumar Gupta Counsel for Respondent :- C.S.C.
Hon'ble Mrs. Sangeeta Chandra,J.
(1) Heard the learned counsel for the parties and perused the record.
(2) The petitioner is aggrieved by the order dated 31.10.2019 passed by the Collector/District Magistrate, District Moradabad by which the application made by the petitioner for grant of more time to deposit the amount as directed in the order dated 31.08.2019 by the Dy. Commissioner (Stamp), Moradabad Division has been rejected.
(3) From a perusal of the order dated 31.08.2019 it shows that the petitioner had challenged the order passed by the Collector (Stamp) before the Appellate Authority with regard to imposition of Stamp Duty of Rs.8,65,610/- alongwith penalty of Rs.5000/- i.e. a total amount of Rs.8,74,610/- alongwith interest @ 1.5% per month.
(4) In the interim order granted on 31.08.2019, it has been recorded that the appellant has already deposited 1/3rd amount by way of pre-deposit. Rest of the 2/3rd was stayed for a period of 30 days subject to the petitioner producing sureties to the satisfaction of the Collector concerned and the matter was fixed for hearing on 07.09.2019. The petitioner filed an application before the ADM (Finance and Revenue) for depositing the said sureties but with delay on 25.10.2019. The ADM (Finance and Revenue) has rejected the said application on 31.10.2019.
(5) The petitioner ought to have moved an application for modification of order dated 31.08.2019 before the Appellate Authority and sought extension of time from the Appellate Authority, the ADM (Finance and Revenue) could not have gone beyond the order passed by by the Dy. Commissioner (Stamp) which is an Appellate Authority.
(6) This petition stands disposed of with a direction to the petitioner to approach the Appellate Authority for extension of time and then deposit the sureties before the ADM (Finance and Revenue).
Order Date :- 19.12.2019 PAL