Court No. - 33 Case :- WRIT - C No. - 37427 of 2010 Petitioner :- Mahesh Mittal And Another Respondent :- Addl. Commissioner Agra Division Agra & Ors. Petitioner Counsel :- S.K. Purwar Respondent Counsel :- C.S.C. Hon'ble Pankaj Mithal,J.
Petitioners purchased 1/4th share in the land in dispute vide
registered sale deed on payment of usual stamp duty. Subsequently
a correction deed (Tittama) in connection with the aforesaid sale
deed was executed and presented for registration. On the said
Tittama, the ADM Finance and Revenue vide order dated 20.8.08
has determined deficiency in stamp duty and imposed penalty. The
petitioners revision against the same has also been dismissed.
The argument of learned counsel for the petitioners is that the
aforesaid Tittama is part and parcel of the earlier sale deed and is
not a separate sale deed on which stamp duty can be charged
again.
Learned Standing Counsel prays for and is allowed a month’s time
to file counter affidavit. Two week’s time thereafter are allowed to
the petitioners to file rejoinder affidavit.
List for admission immediately thereafter.
The deficiency in stamp duty as well as the penalty / registration
charges so determined have been deposited by the petitioner
therefore the same shall be refunded in case the writ is allowed.
Order Date :- 1.7.2010
SR