STATE OF UTTARAKHAND Vs. KAILASH ROSIN FACTORY

JUDGEMENT

(1.) This is a defendants' Second Appeal, where a challenge has been given to the judgment and decree dated 15th December, 2004, as was passed by the District Judge, Pauri Garhwal in Civil Appeal No. 4 of 2002, as well as, against the judgment and decree dated 29th November, 2001, as was passed by the Court of Civil Judge (Senior Division), Pauri Garhwal, in Original Suit No. 36 of 1999, M/s Kailash Rosin Factory, Partnership Firm Muni-Ki-Reti Vs. State of U.P. and others.

(2.) By virtue of the judgments impugned, the issue which stood adjudicated was as against the appellants/State, it was an issue pertaining to the levying of the stamp duty on the conveyance of resin, under a contract, which was made in favour of the plaintiff/respondent.

(3.) Another issue, which was also agitated was pertaining to the impact of non compliance of the provisions contained under Section 80 of the C.P.C. As a result thereto, the Suit, the interpretation given was that the Suit instituted by the plaintiff/respondent, being Suit No. 36 of 1999, stood adjudicated by partially decreeing the suit and confining the recovery to the extent of Rs.62,906.80 paise, as it has been observed by the Trial Court's judgment in its para 32, which is referred to hereunder :-