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RAJESH KUMAR KUSHWAHA AND OTHERS versus STATE OF U.P. AND ANOTHER

High Court of Judicature at Allahabad

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Rajesh Kumar Kushwaha And Others v. State Of U.P. And Another - WRIT - C No. 52933 of 2006 [2006] RD-AH 16614 (21 September 2006)

 

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.10

             Civil Misc. Writ Petition No. 52933 of 2006                          

Rajesh Kumar and others .  . .  . . . . . . . . ...  . .  .  . . . . . . Petitioners.

                                   Versus

State of U.P. and another. . . .. . . .  . . . .  . . .  . .  . . . .  .  .Respondents.

        ----

Hon'ble A.K. Yog,J.

Hon'ble R.K.Rastogi,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.

Dated:21.9.2006

RPP.


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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