Court No. - 32
Case :- WRIT - C No. - 23204 of 2021 Petitioner :- Amarjeet Singh Respondent :- State Of U.P. And 3 Others Counsel for Petitioner :- Anil Kumar Dubey Counsel for Respondent :- C.S.C.
Hon'ble Rohit Ranjan Agarwal,J.
1. Heard Sri Anil Kumar Dubey, learned counsel for the petitioner and learned Standing Counsel for the respondents State.
2. This writ petition has been filed with the delay of 597 days. The order impugned dated 31.7.2019 passed by Additional District Magistrate (Finance & Revenue) Bareilly has neither been annexed along with this writ petition nor a challenge has been made to the said order. Only in consequential recovery proceedings, issuance of citation dated 24.9.2019 is under challenge in the present writ petition.
3. Opposing the writ petition, learned Standing Counsel at the very outset submitted that the writ petition is not maintainable on two grounds, firstly the order of Additional District Magistrate (Finance and Revenue) Bareillly, holding deficiency of stamp duty in proceedings under Section 33(2)/47A of Stamp Act has not been challenged, and, secondly the petitioner has an alternative remedy of filing an appeal under Section 56(1-A) of Stamp Act.
4. Having heard the learned counsel for the parties and perusal of record it transpires that the order passed by authority holding deficiency of stamp duty is not under challenge in the present writ petition and only consequential issuance of citation by the district authorities, recovering the deficiency of stamp duty, is under challenge.
5. As the petitioner has an alternative remedy of filing an appeal under Section 56(1-A) of the Stamp Act before the competent authority, the writ petition is not maintainable and is hereby dismissed on the ground of alternative remedy.
6. However, it is made clear that in case the petitioner files an appeal within a period of 15 days from today, the Appellate Authority shall not go into the question of limitation and shall decide the appeal strictly in accordance with law.
Order Date :- 27.9.2021 Kushal