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M/S B.M. Construction v. State Of U.P. & Others - WRIT - C No. 30903 of 2006  RD-AH 11513 (14 July 2006)
Hon'ble Yatindra Singh,J.
This is a writ petition against the notice demanding stamp duty on security deposit by the petitioner.
We have heard counsel for the petitioner and the Standing Counsel 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 rate mentioned in the notice 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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