(Per : HONOURABLE MR.JUSTICE AKIL KURESHI) This Appeal has been preferred by the State challenging the decision of the learned Single Judge dated 13th February, 2008 passed in Special Civil Application No.11942 of 2007. Said petition was filed by the present respondent challenging the issuance of show cause notice calling upon the petitioner why additional stamp duty not be collected from her for registration of a sale deed which was executed on1 5th February, 1992.
2. It appears that the Stamp Duty Collector issued a notice on 1st March, 2007 calling upon the respondent to pay deficient duty with penalty aggregating to Rs. 2,33,650/- on a sale deed which was executed on 15th February, 1992 and which at the relevant time was stamped on a valuation of Rs. 4,50,000/- indicated in the document. The same was also registered vide Registration No. 2418 of 1992 on the very same day.
3. Since notice was issued after nearly 14 years, the original purchaser approached this Court challenging the order and the action of the Stamp Duty Collector. The learned Single Judge, after examining all aspects of the matter and in particular, finding that the action was initiated after 14 long years of the date of the execution of the sale deed and its registration by the authorities, set aside the order of the Deputy Stamp Collector dated 1st March, 2007.
4. Before us, previously on 10th July, 2009, learned counsel for the respondent i.e. the original petitioner had stated that pursuant to the impugned judgment of the learned Single Judge, sale deed is already returned to the petitioner.
5. In view of these facts, we see no reason to interfere with the order passed by the learned Single Judge. Firstly, the action of the authorities was rather belatedly initiated. As held by the learned Single Judge after 14 years of the date of execution of the sale deed and its registration, notice was issued. Secondly, during pendency of this Appeal, the authorities have also implemented the decision of the learned Single Judge and have returned the original to the respondent.
6. On all these grounds, the appeal is dismissed.
(S.J.Mukhopadhaya,C.J.) (Akil Kureshi,J) ***vcdarji Top