High Court of Judicature at Allahabad
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M/S Vijay Associates v. State Of U.P. Thru' Principal Secy. Tax & Registration & Ors - WRIT - C No. 8451 of 2006  RD-AH 5581 (8 March 2006)
Hon'ble Sushil Harkauli, J.
Hon'ble Vikram Nath, J.
The controversy involved in this writ petition already stands decided by a Division Bench of this Court in the case of M/s. Strong Constructions Vs. State of U.P. & Ors., 2005 (98) RD 662, wherein it has been held that stamp duty on security deposit will be charged under Article 57 (b) of Schedule I-B of the Indian Stamp Act, 1899.
Following the said decision, this writ petition is also allowed in the same terms and with the same directions as contained in the aforesaid judgment of Strong Constructions (supra).
Writ petition is allowed as above.
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