FARGO ESTATES PVT LTD Vs. CHIEF CONTROLLING REVENUE AUTHORITY SECRETARY (REVENUE) & DIVISIONAL COMMISSIONER AND ORS

JUDGEMENT

(1.) This writ petition is directed against the order dated 12.6.2015 passed by the Chief Controlling Revenue Authority (hereafter referred to as "the appellate authority").

(2.) The petitioner who is a builder by the name of Fargo Estates Pvt. Ltd (hereafter referred to as "Fargo") is aggrieved by the impugned order on two broad counts. First, that Fargo was made a party to the proceedings before the appellate authority for the first time. In this behalf, it is contended that Fargo was not a party before the Collector of Stamps i.e., the authority from which the appeal was preferred and the resultant impugned order came to be passed. Second, that in any event, no liability towards stamp duty and penalty could befall Fargo, as Fargo, was not the vendee of the subject property.

(3.) Given this preface the following broad contours of the case are required to be noticed in order to adjudicate upon the matter: