High Court of Judicature at Allahabad
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Lalloo Shau v. A.D.M., Mohoba And Others - WRIT - C No. 13027 of 2006  RD-AH 5096 (3 March 2006)
Hon'ble Sushil Harkauli, J.
Hon'ble Vikram Nath, J.
Connect with Writ Petition No. 51192 of 2006.
The learned Standing Counsel may file a counter affidavit within one month.
Issue notice to the respondent no. 4. Steps to be taken within a week. List on the date fixed in the notice.
While imposing stamp duty and penalty u/s 47-A/33 of the Stamp Act the authority is concerned with the document and the affect thereof and not with the possession or construction on the spot. The possession and construction depends upon whatever private arrangement is made between the owner and the person making construction.
In view of the above, it is directed that till further orders of this Court, the operation of the impugned order dated 29.4.2005 and consequent recovery will remain stayed.
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