Court No. - 33 Case :- WRIT - C No. - 46467 of 2010 Petitioner :- Rajveer Singh Respondent :- State Of U.P. And Others Petitioner Counsel :- Rajesh Kumar Dubey Respondent Counsel :- C. S. C. Hon'ble Bharati Sapru,J.
Challenge in this writ petition is to the order dated 1.7.2010
passed by the Executive Engineer whereby stamp duty on
security furnished for the purposes of contract has been
demanded by treating it to be a mortgage deed.
Heard learned counsel for the petitioner and the learned
Standing counsel.
The question involved in this petition is regarding stamp duty
to be charged on security deposit under the Indian Stamp
Act. This question has been considered in detail by a
Division Bench of this Court in Writ Petition No.35096 of
2004 (M/s. Strong Construction Vs. State of U.P. and others)
decided on 22.3.2005 along with 91 other connected
petitions and has been decided in favour of the petitioner.
In view of aforesaid, the respondents are directed not to
compel the petitioners to pay stamp duty on security deposit
in question treating it to be a “mortgage deed” and to charge
stamp duty on such security as provided under Article 57(b)
of Schedule 1-B of the Indian Stamp Act. However, it is
clarified that this order is applicable only in those cases
where the stamp duty is being asked on the security amount
and it is not applicable in any other case.
List in the first week of September, 2010 by which time
learned Standing counsel may file counter affidavit.
Order Date :- 10.8.2010
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