Court No. - 33 Case :- WRIT - C No. - 40779 of 2010 Petitioner :- Dalveer Singh Respondent :- State Of U.P. & Others Petitioner Counsel :- Dr. Akhilesh Kumar Sharma Respondent Counsel :- C.S.C. Hon'ble Pankaj Mithal,J.
The petitioner is challenging the order dated 21.11.2009 passed by the
Additional District Magistrate Sadar/Collector (Stamp) demanding stamp duty
on the security furnished by the petitioner for the due execution of the works
contract.
According to the petitioner on such a document a fixed stamp duty is payable.
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.
Learned Standing Counsel prays for and is granted six weeks’ time for filing
rejoinder affidavit. Two weeks’ thereafter is allowed to the petitioner for filing
rejoinder affidavit.
List after two months.
In view of the decision rendered in M/s Strong Construction Supra, the
operation of the impugned order dated 21.11.2009 shall remain stayed and the
respondents are directed not to compel the petitioner to pay stamp duty on
security deposit in question treating it as “mortgage deed” and not to charge
stamp duty on such security as provided under Article 57(b) of Schedule 1-B
of the Indian Stamp Act.
Order Date :- 15.7.2010
SKS