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Rajesh Kumar Kushwaha And Others v. State Of U.P. And Another - WRIT - C No. 52933 of 2006  RD-AH 16614 (21 September 2006)
Civil Misc. Writ Petition No. 52933 of 2006
Rajesh Kumar and others . . . . . . . . . . . ... . . . . . . . . . Petitioners.
State of U.P. and another. . . .. . . . . . . . . . . . . . . . . . .Respondents.
Hon'ble A.K. Yog,J.
The present writ petition is being finally heard and decided at the admission stage as contemplated under the Rules of Court and no notice need be sent to the respondents, as they are represented by the learned Standing Counsel.
We have heard learned counsel for the petitioners and the learned Standing Counsel representing the respondents.
The question involved in the present writ petition under Article 226 of the Constitution of India is whether stamp duty can be levied/charged on the security deposit treating it as mortgage under the provisions of the Indian Stamp Act.
The above question has already been considered in some what similar and peculiar circumstances by a Division bench of this Court in 'Strong Construction Vs. State of U.P. and others' 2005 (2) AWC 2058 along with other connected writ petitions. There is no dispute at the Bar that the question involved in this writ petition has already been considered and adjudicated by this Court in the aforesaid case 'Strong Construction ( supra).
In view of the above, we allow this writ petition and set aside the impugned order requiring the petitioners to pay stamp duty treating the security deposit as mortgage deed. We further direct the respondents to charge stamp duty on such securities as provided under Article 57(b) Schedule 1B of the Indian Stamp Act.
No order as to costs.
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