M/S. A.P. CONSTRUCTION AND ANOTHER versus STATE OF U.P. AND OTHERS

High Court of Judicature at Allahabad

Indian Supreme Court Cases / Judgements / Legislation

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M/S. A.P. Construction And Another v. State Of U.P. And Others - WRIT - C No. 30471 of 2006 [2006] RD-AH 10466 (26 May 2006)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon. Dr. B.S. Chauhan, J.

Hon. Dilip Gupta, J.

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.  

Dt/- 26.5.2006

Sharma/30471

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