KHURANA BROTHERS Vs. STATE OF UTTARAKHAND

JUDGEMENT

(1.) The petitioners, who are three in numbers in the present writ petition, have raised their grievances as against the impugned order dtd. 25/9/2020, which has been passed by the respondent No.1, directing to realize the stamp duty @ 12.50%, on the auction sale of the resin, which according to the petitioners, it happens to be in contravention to the judgment of the Hon'ble Apex Court as rendered on 27/10/2010 in the matter qua the petitioners themselves.

(2.) The contention of the petitioners, is that on the demand of the stamp duty to be paid as per revised rate by the Government Order, later on @ 8%, which was initially reduced to 8%. The matter travelled to before this Court in Writ Petition No.8959 of 1993, M/s Newtech Varnish Udyog and Others Vs. State of Uttar Pradesh and another", and the High Court of Judicature at Allahabad, which was ceased with the matter, and after its transfer under Sec. 35 of the Reorganization Act, was renumbered as Writ Petition No.297 of 2002, which was dismissed by the Hon'ble Court vide its judgment dtd. 13/4/2004.

(3.) After the dismissal of the writ petition by the Division Bench of this Court, the petitioner, therein, which included the present petitioner also, who was a petitioner of Writ Petition No.902 of 2001, "M/s Khurana Brothers Vs. State of Uttaranchal and others", had preferred a review petition, before the Division Bench of this Court, being Review Petition No.2345 of 2004, which was allowed by the judgment and order dtd. 27/12/2007, holding that the petitioner would not be liable for stamp duty @ 12.50%, as per Article 18 of the Stamp Act.