KHURANA BROTHERS Vs. STATE OF UTTARKHAND

JUDGEMENT

(1.) The present special appeal is directed against the order dtd. 18/12/2019 passed by the learned Single Judge of this Court in MCC No. 1239 of 2019 (Review Application) in WPMS No. 421 of 2012 (M/s. Khurana Brothers v. State and another).

(2.) The petitioner had preferred the aforesaid writ petition to challenge the demand for payment of stamp duty @ 8%, Depot rent @ Re. 1/- per quintal per day for 1200 quintals of Lisa and late fee @ 0.05 per day per Rs.100.00, of the outstanding price of Lisa as contained in the respondents' letter dtd. 25/10/2011.

(3.) The petitioner sought a further direction to the respondents to not charge stamp duty from the petitioner in excess of 2% as provided under Article 23(b) of the Indian Stamp Act, 1899.