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UTTAM KUMAR SINGH YADAV versus STATE OF U.P. & OTHERS

High Court of Judicature at Allahabad

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Uttam Kumar Singh Yadav v. State Of U.P. & Others - WRIT - C No. 16343 of 2007 [2007] RD-AH 5551 (28 March 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

Hon. Anjani Kumar , J.

Hon. Dilip Gupta, J.

We have heard learned counsel for the petitioner and the learned Standing Counsel appearing for the respondents. In view of the order that we propose to pass, it is not necessary to invite counter affidavit.

The question involved in this petition is regarding the stamp duty to be charged on security deposit under the provisions of Indian Stamp Act. This question has been considered in detail by a Division Bench of this Court in Writ Petition No. 35096 of 2004 (M/s. Strong Construction Vs. State of U.P. and others) decided on 22.3.2005 connected with 91 other writ petitions.

In view of the aforesaid decision, we quash the impugned order and direct the respondents not to compel the petitioner to pay stamp duty on security deposit in question treating it as "mortgage deed" and to charge stamp duty on such "securities" as provided under Article 57(b) of Schedule 1-B of the Indian Stamp Act.

The writ petition, therefore, succeeds and is allowed to the extent indicated above. However, it is clarified that this order is applicable only in those cases where the stamp duty is being asked on the security amount and it will not apply in any other circumstances.  

Date: 28.3.2007

GS-16343-07


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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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