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M/S KANOHAR LAL ELECTRICAL PVT. LTD. versus STATE OF U.P. AND OTHERS

High Court of Judicature at Allahabad

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M/S Kanohar Lal Electrical Pvt. Ltd. v. State Of U.P. And Others - WRIT - C No. 4507 of 1999 [2007] RD-AH 13965 (14 August 2007)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

(Court No. 23)

Civil Misc. Writ Petition No. 4501 of 1999

M/s Kanohar Lal Electrical Private Limited Versus State of U.P and others.

AND

Civil Misc. Writ Petition No. 4506 of 1999

M/s Kanohar Lal Electrical Private Limited Versus State of U.P and others.

AND

Civil Misc. Writ Petition No. 4507 of 1999

M/s Kanohar Lal Electrical Private Limited Versus State of U.P and others.

AND

Civil Misc. Writ Petition No. 4510 of 1999

M/s Kanohar Lal Electrical Private Limited Versus State of U.P and others.

Hon'ble S.U.Khan J

First and third writ petitions are listed today. Learned counsel for the petitioner mentioned that two more similar writ petitions of the same petitioner arising out of similar orders of the same date i..e petitions at serial No.2 and 4 were also pending. Accordingly files of these writ petitions were also summoned from the office. Learned standing counsel was also directed to get his file. With the consent of the parties, the said writ petitions are also treated to be on today's cause list.

Heard learned counsel for the parties.

First Writ Petition

Petitioner purchased some land through registered sale deed dated 16.7.1991. Sub Registrar sent the matter to the Collector recommending that proceedings for realisation of proper stamp duty under section 47-A of Stamp Act should be initiated against the petitioner as in view of the Sub- Registrar market value of the property shown in the sale deed was inadequate. Deficiency pointed out was to the tune of Rs. 8915/-. Sub Registrar sent the communication on 29.6.1995 through District Registrar, Meerut to District Magistrate Meerut. Notice was issued to the petitioner on 29.6.1996. This fact is mentioned in the impugned order dated 30.3.1998 passed by Assistant Collector I Class / Additional City Magistrate, Meerut in case No. 23 State Vs. Seth Kanohar Lal. Through the said order, petitioner was directed to pay Rs. 8915/- as deficiency in stamp duty and Rs. 892/- as penalty.

Second Writ Petition

In this writ petition, impugned order was passed by the same authority i.e. Assistant Collector I Class / Additional City Magistrate, Meerut on the same date i.e. 30.3.1998 in case No. 28. Same deficiency and penalty as in first case was also determined in the instant case.

Third Writ Petition

In this writ petition, impugned order was passed by the same authority i.e. Assistant Collector I Class / Additional City Magistrate, Meerut on the same date i.e. 30.3.1998 in case No. 21. Same deficiency and penalty as in first case was also determined in the instant case.

Fourth Writ petition

In this writ petition, impugned order was passed by the same authority i.e. Assistant Collector I Class / Additional City Magistrate, Meerut on the same date i.e. 30.3.1998 in case No. 25. Same deficiency and penalty as in first case was also determined in the instant case.

In all the orders dated 30.3.1998, it is mentioned that sale deeds were registered on 16.7.1991 and notices were issued to the petitioner on 29.6.1996, even though the matter had been referred by the Sub Registrar through District Registrar Meerut to District Magistrate Meerut on 29.6.1995. Against all the four orders passed by Assistant Collector I Class revisions were filed being Revision Nos. 24, 25, 26 and 27 all of 1996. Additional Commissioner (Administration), Meerut Division, Meerut allowed the revisions in part and set-aside the penalty, however, stamp deficiency was maintained. Question of limitation was argued by the petitioner before both the courts below but it was decided against the petitioner.

A full bench authority of this court reported in Girjesh Kumar Srivastava Vs. State AIR 1998 Alld 237 has held that limitation of four years under section 47-A of Stamp Act as it stood at the relevant time starts with the registration of the deed and ends with issuance of notice to the purchaser/ seller. The full bench clearly held that notice must be issued within four years from the date of registration otherwise proceedings under section 47-A of the Stamp Act would be barred by time. Full bench further held that the mere fact that reference was made by the Sub Registrar or any other authority within four years from the date of registration of the deed would not make any difference and would not save the limitation if notice was issued after four years from the date of registration of the deed.

In view of the aforesaid full bench authority, proceedings initiated against the petitioner through notices dated 29.6.1996 in respect of sale deeds registered on 16.7.1991 were clearly barred by limitation.

Accordingly, all the writ petitions are allowed. All the impugned orders are set-aside .

If under interim orders passed in these writ petitions petitioner has deposited some amount then the same alongwith accrued interest if any shall be returned to the petitioner within three months.

14.8.2007

Waqar


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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