Heard learned counsel for the parties.
Petitioner was granted patta/ lease to take out moram for the period from 22.08.1992 to 30.09.1992. A formal lease deed was to be executed, copy of which is Annexure-I to the writ petition. However, due to change in policy of the government, petitioner was not permitted to take out the moram. It is for this reason that Annexure-I, the proposed lease deed was signed only by the petitioner and not by any government officer (D.M. etc.). This fact has not been denied by the State in the counter affidavit. The amount of Rs.2,18,000/- and odd, which had been deposited by the petitioner as lease money was returned to the petitioner under order of this court passed in another writ petition filed by the petitioner being Writ Petition No.NIL of 1992, decided on 09.09.1992. Copy of the said order is Annexure-V to this writ petition.
However, stamp authorities initiated proceedings for recovery of deficiency in stamp duty on the lease deed. The matter was registered on the file of Deputy Commissioner, Stamp, Jhansi Division, Jhansi as Stamp Case No.3 of 1993-94, State Vs. Rama Shanker Trivedi. The Deputy Commissioner, Stamp, Jhansi Division, Jhansi decided the matter on 28.11.1994 and directed the petitioner to pay Rs.27275/- as deficiency and Rs.2725/- as penalty, total Rs.30,000/-. Against the said order, petitioner filed Revision No.1 of 1994-95. Commissioner, Jhansi Division, Jhansi dismissed the revision on 30.10.1995, hence this writ petition.
In view of the fact that lease deed was not signed by the D.M. or any other authority on behalf of government and petitioner was not permitted to take out the moram, no lease came into existence, hence there was absolutely no question of determining any stamp deficiency or imposing any penalty.
Accordingly, writ petition is allowed. Both the impugned orders are set aside.
Order Date :- 17.1.2011 NLY