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M/S. Puja Kesarwani v. State Of U.P. And Others - WRIT - C No. 25228 of 2006  RD-AH 9116 (8 May 2006)
Hon'ble Yatindra Singh,J.
This is a writ petition against the notice demanding stamp duty on security deposited by the petitioner.
We have heard counsel for the petitioner, the Standing Counsel and Sri A.K. Misra for the respondents.
The points raised in this writ petition are covered by a Division bench decision of this Court in Civil Misc. Writ Petition no. 36087 of 1994 ( Tajveer Singh and others Vs. State of U.P. and others) reported in 1997 (2) A.W.C. 1029.
In view of the reasons mentioned in the judgment rendered in the aforesaid writ petition, this writ petition is allowed. The impugned order, so far as it demands stamp duty from the petitioner on security deposit at the rates mentioned therein is quashed. The respondents will, however, be free to realize the stamp duty, (if not already paid), from the petitioner under Article 57, Schedule 1B of the Stamp Act as amended by the State of U.P. In view of the facts and circumstances of the case, there will be no order as to costs.
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