BHARTIYA SHIKSHA SAMITI Vs. CHIEF CONTROLLING REVENUE AUTHORITY

JUDGEMENT

(1.) HEARD Mr. K. K. Tiwari, Advocate for the petitioners and Mr. Dinesh Gahtori, Standing Counsel for the State of Uttarakhand.

(2.) THE present writ petition has been filed by the petitioners challenging two orders. First order is order dated 5.3.1991 passed by the Deputy Commissioner, Stamp by which it has been held that the instrument of gift deed has been under valued and consequently has directed the petitioner to pay the additional stamp duty. This order dated 5.3.1991 was challenged by the petitioners in revision being Stamp Revision No. 773 of 1993-94. The revision was partly allowed on 20.9.1994 inasmuch as the penalty imposed on the petitioners was set aside but the petitioners were directed to pay Rs.49,630/- as deficiency in stamp duty. In other words, the deficiency was maintained and the petitioner ordered to pay the same. It is these two orders which have been challenged before this Court.

(3.) THERE is another aspect which must be dealt with. This stamp duty is liable to be paid by the petitioners in the year 1982, as the gift deed was of 1982. Since, it has been valued on 5.3.1991 for the first time, the penalty has already been waived by the revisional authority. The deficiency of Rs.49,630/- shall be paid by the petitioners within a period of one month from today to the concerned authority with 5% simple interest on the said amount to be calculated from 5.3.1991.