Court No. - 46
Case :- WRIT - C No. - 18963 of 2019 Petitioner :- Mangey Ram Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Sheetla Sahai Srivastava Counsel for Respondent :- C.S.C.
Hon'ble Saral Srivastava,J.
Heard learned counsel for the petitioner and learned Standing Counsel.
The petitioner has purchased Plot No. 152 having an area 0.4366 hectare through sale deed dated 29.06.2015. A proceeding under Section 47A of Indian Stamp Act was initiated by the Additional District Magistrate (Finance and Revenue), Meerut on account of the fact that insufficient stamp duty has been paid by the petitioner. The said proceeding was registered as Case No.D201811520005701 under Section 47A of the Indian Stamp Act.
The Additional District Magistrate (Finance and Revenue), Meerut by order dated 27.04.2019 determined the deficiency of stamp duty to Rs. 2,52,560/-, deficiency in registration fee of Rs.10,000/- and also imposed penalty of Rs.25,000/-. The petitioner under the said order is also liable to pay 1.5% interest.
Learned Standing Counsel submits that against the order impugned, there is alternative remedy of appeal under Section 56 (1-A) of the Indian Stamp Act and writ petition is liable to be dismissed on account of alternative remedy.
Be that as it may, considering the fact that there is alternative remedy of appeal available to the petitioner under Section 56 (1-A) of the Indian Stamp Act, the writ petition of petitioner is not maintainable and is consequently, dismissed on the ground of alternative remedy.
Order Date :- 29.5.2019 Sattyarth