Court No. - 30 Case :- WRIT - C No. - 4582 of 2010 Petitioner :- M/S Mahavir Hanuman Developers Pvt. Ltd. Respondent :- Commissioner, Meerut And Another Petitioner Counsel :- H.N. Sharma Respondent Counsel :- C.S.C. Hon'ble Abhinava Upadhya,J.
Certain stamp deficiency was determined vide order of the
Collector passed under Section 47-A(3) of the Indian Stamp Act,
against which the petitioner preferred a Revision before the Chief
Controlling Revenue Authority at Allahabad. However, the said
Revision was not registered and the Authority below was of the
opinion that it should have been filed before the Commissioner.
The petitioner applied for the certified copy for filing an Appeal
before the Commissioner but due to some delay he obtained the
certified copy belated, thereafter the petitioner preferred an Appeal
before the Commissioner under Section 56(1-A) of the Indian
Stamp Act. The Commissioner refused to entertain the Appeal on
the ground that the Appeal was filed with some delay and also due
to the fact that the petitioner has not deposited 1/3rd of the entire
amount required under this statute for consideration of the stay
application of the petitioner. The petitioner submits that he has
already deposited 1/3rd of the entire amount and as such his
Appeal may be considered.
In my view, since the petitioner has already deposited 1/3rd of the
entire amount, his Appeal may be considered and decided in
accordance with law. The petitioner will furnish the certified copy
of this order before the concerned Authority, within a period of
one week from today and thereafter the proceedings will be
initiated as prescribed under law.
With the aforesaid observations, the writ petition is finally
disposed of.
Order Date :- 1.2.2010
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