Court No. - 23
Case :- WRIT - C No. - 24468 of 2018 Petitioner :- Sanjay Sharma Respondent :- State Of U P And 3 Others Counsel for Petitioner :- Rajiv Kumar Mishra,Anand Kumar Mishra Counsel for Respondent :- C.S.C.
Hon'ble Salil Kumar Rai,J.
The present writ petition has been filed challenging the orders dated 31.3.2016 passed by the Assistant Commissioner (Stamp), Ghaziabad i.e respondent no.3 in Stamp Case No.20151128003935 as well order 9.3.2017 passed by the Chief Revenue Controller Officer, Board of Revenue, Meerut i.e respondent no.2 in Stamp Appeal No.62 (M/2015- 16).
It appears from the record that Case No. 20151128003935 was registered against the petitioner under section 47-A of the Indian Stamp Act, 1899 in the Court of Assistant Commissioner (Stamp), District Ghaziabad regarding deficiency in payment of stamp duty and notice was issued to her stating the deficiency to be Rs.26,76,840/-. The petitioner appeared in the aforesaid case before the Assistant Commissioner (Stamp), Ghaziabad and consented to deposit the stated amount whereby the Assistant Commissioner (Stamp), Ghaziabad vide his order dated 31.3.2016 directed that the aforesaid deficiency in stamp duty along with an interest @ 1.5% per month be recovered from the petitioner. The said order dated 31.3.2016 was challenged by the petitioner through Stamp Appeal no.62 (M/2015- 16) before the respondent no.2 on the ground that she had not agreed to payment of the deficiency in Stamp duty as stated in the notice issued to her. The aforesaid contention of the petitioner was rejected by the respondent no.2 on the ground that as the fact regarding consent of the petitioner was recorded in the order dated 31.3.2016 passed by the Assistant Commissioner(stamp), Ghaziabad, therefore, the appropriate remedy for the petitioner was to file an application before the Assistant Commissioner(Stamp) to rectify the alleged error.
The orders dated 31.3.2016 and 9.3.2017 passed by the Assistant Commissioner(Stamp) i.e respondent no.3 and Chief Revenue Controlling Officer, Board of Revenue, Meerut i.e respondent no.2 have been challenged by the petitioner in the present writ petition.
There is no illegality in the order dated 9.3.2017 passed by Chief Revenue Controlling Officer, Board of Revenue, Meerut i.e respondent no.2 rejecting the contention of the petitioner that she had not consented to payment of deficiency in the stamp duty as stated in the notice issued to her on the ground that the appropriate remedy for the petitioner was to file an application before the same Court to get the matter clarified. For the same reason, this court can also not inquire into the correctness of recitals made in the order dated 31.3.2016 passed by the Assistant Commissioner (Stamp) Ghaziabad recording the consent of the petitioner and the writ petition is liable to be dismissed.
However, during the course of arguments, counsel for the petitioner stated that the petitioner was ready to pay the amount demanded through order dated 31.3.2016 and prayed that some time may be granted to the petitioner to pay the same. In view of the statement given by counsel for the petitioner, the writ petition is disposed of with a direction to respondent Nos. 2 and 3 that the petitioner may be permitted to deposit the amount directed vide order dated 31.03.2016 passed by the Assistant Commissioner (Stamp) Ghaziabad along with the interest on the aforesaid amount accrued till the date of complete payment within two months from today.
No coercive measure shall be taken against the petitioner for recovery of the aforesaid amount for a period of two months. However, in case, the petitioner does not deposit the aforesaid amount within the said period, the respondents shall be at liberty to recover the aforesaid amount in accordance with law.
With the aforesaid directions, the writ petition is disposed of.
Order Date :- 26.7.2018/IB