M CHOWDHURY Vs. COLLECTOR OF STAMPS

JUDGEMENT

(1.) This writ petition was filed by M. Chowdhury praying for the issuance of an appropriate writ quashing the order of the Collector of Stamps, Delhi, No. D.58/61, dated 13/15-4-1961, whereby the Collector ordered the realisation of stamp duty of Rs. 150.00 with penalty of Rs. 1,500.00 from the petitioner, and also for the issuance of a direction prohibiting the Collector from realising the said amounts.

(2.) Suit No. 177 of 1960, Nawabzada Ghalib Husan Khan. v. Chowdhwy, on the file of the Court of the Commercial SubJudge, Delhi, was decreed on 3-12-1960. The plaintiff, Nawabzada Ghalib Hasan Khan, had filed a document (Annexure B) in the suit. After the suit was decreed on 3rd December, 1960, the Commercial Sub-Judge impounded the document on 25th February, 1961, under section 33 of the Indian Stamp Act, and forwarded it to the Collector of Stamps, Delhi, on the same day under section 38(2) of the Act for action under section 40 of the said Act. As the petitioner was the executant of the aforesaid document, the Collector of Stamps passed an order (Annexure A) on 13/15-4-1961 holding that the document was a bond, imposed a stamp duty of Rs. 150.00 and a penalty of Rs. 1,500.00, and directed the Certificate Officer, 24-Parganas to realise the said amounts from the petitioner.

(3.) The petitioner filed an application before the Collector of Stamps, Delhi, on 27-11-1961 praying that the order, dated 13/15-4-1961 may be set aside. But, the Collector rejected the said application on 28-11-1961. Thereupon, the petitioner filed the present writ petition on 11th December, 1961, praying that the order dated 13/15-4-1961 may be quashed, and that the Collector may be directed not to realise the amounts of stamp duty and penalty from the petitioner.