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Lalji Yadav v. State Of U.P. & Others - WRIT - C No. 3171 of 2007 [2007] RD-AH 1173 (18 January 2007)
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Court No.4
Civil Misc. Writ Petition No. 3171 of 2007
Lalji Yadav .....Petitioner
versus
State of U.P & others ....Respondents
****
Hon'ble Ashok Bhushan,J
Heard counsel for the petitioner and the learned standing counsel.
By this writ petition, the petitioner has prayed for quashing the order dated 27.7.2002 passed by the Commissioner directing for recovery of deficiency in the stamp duty and penalty amounting to Rs. 3,05,344.00. Petitioner filed a revision which too has been rejected on 28.9.2006.
The counsel for the petitioner challenging the impugned orders contended that there was no jurisdiction to impose penalty of Rs. 16544/-. The learned standing counsel Shri R.K.Sahi contended that the power to impose penalty was very much with the imposting authority in view of section 47-A(4). He submits that amendment made in Section 47-A by sub section (4) was only with regard to realisation of simple interest which has no bearing in the present case.
The learned counsel for the petitioner could not substantiate his submission that there was no power or jurisdiction to impose penalty. The learned counsel for the petitioner lastly contended that 1/3rd amount deposited by the petitioner during pendency of the revision be also adjusted.
In above view of the matter, no grounds have been made out to interfere with the impugned orders. However, the 1/3rd amount deposited during pendency of the revision shall be adjusted in the amount to be deposited by the petitioner under the impugned orders.
With the above observation, the writ petition is dismissed.
Date 18.1.2007
IB
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