Court No. - 33 Case :- WRIT - C No. - 71688 of 2009 Petitioner :- C.T.S. Industries Ltd. Respondent :- State Of U.P. And Others Petitioner Counsel :- Rajiv Gupta,Rakesh Dubey Respondent Counsel :- C.S.C. Hon'ble Pankaj Mithal,J.
The challenge in this writ petition is to the order dated 22.9.2009
passed by District Collector in case no.52/2008-09 in respect of
document no.2043 which happens to be a sale deed dated
16.1.2007.
Necessary counter and rejoinder affidavits have been exchanged
between the parties and the counsel for the parties agree for final
disposal of the writ petition on merits.
Learned counsel for the petitioner has submitted that the aforesaid
sale deed had been the subject matter of determination of market
value and deficiency of stamp duty in case no.2 /200708 wherein
the Additional District Magistrate (Finance & Revenue) vide order
dated 30.7.2007 determined the deficiency of Rs.1,54,000/- in
stamp duty. The deficiency so determined along with interest and
penalty of Rs.2000/- was deposited by the petitioner on 9.5.2007.
Therefore, the second order in respect of the same document is
wholly illegal and without jurisdiction as the same document can
be subjected to determination of market value and deficiency of
stamp duty in two separate proceedings.
In the counter affidavit there is no denial to the fact that in respect
of the document in question earlier also proceedings under the
Indian Stamp Act were initiated and the deficiency was duly
determined which has also been deposited. The averments to this
effect made in paragraph 4 of the supplementary affidavit filed by
the petitioner have not been controverted. The certified copy of the
sale deed in question has also been brought on record by means of
the supplementary affidavit. The said sale deed is dated 16.1.2007
and it has been registered on 14.5.2007 at serial no.2043. It is the
same document in respect of which the impugned order has been
passed. The deficiency of stamp duty in respect of the said
document had previously been determined by the order dated
30.7.2007 passed by the Additional District Magistrate (Finance &
Revenue). The said order has become final and conclusive and the
petitioner has also deposited the deficiency according to the said
order.
In view of aforesaid order, the authorities were not competent to
initiate any fresh proceedings under Section 47-A of the Indian
Stamp Act in respect of the same sale deed. The impugned order as
such is hit by the principle of double jeopardy and cannot be
sustained in law.
Accordingly, the writ petition is allowed and the impugned order
dated 22.9.2009 passed by District Collector in case no.52/2008-09
is quashed.
Order Date :- 28.7.2010
BK