ANAND RATHI COMMODITIES LTD Vs. STATE OF UTTARAKHAND

JUDGEMENT

(1.) PRESENT petition is filed assailing the order dated 20.4.2010 passed by the Additional Collector (Finance and Revenue), Dehradun as well as order dated 22.10.2013 passed by the Commissioner, Garhwal Division, whereby the petitioner was asked to pay Rs. 80,000/ - towards the stamp duty at the rate of Rs. 100/ - per agreement on 800 agreements and statutory revision filed by the petitioner was dismissed by the Revisional Court.

(2.) BRIEF facts of the present case, inter alia, are that the petitioner was involved in share business; the petitioner has entered into the share marketing agreements with different persons; a complaint was made to the Collector by one Shri Bharat Bhushan Gupta to the effect that the petitioner was executing share business agreement with different persons on the stamp papers issued by the State of Maharashtra, therefore, was causing loss of the revenue to the State of Uttarakhand.

(3.) UNDISPUTEDLY , only one photo copy of the alleged agreement dated 2.12.2006 was produced before the Collector. Learned Additional Collector was pleased to issue notice to the petitioner on 4.1.2010 asking the petitioner to furnish the details of the agreements executed by the petitioner with different persons and to show cause as to why amount of Rs. 80,000/ - be not recovered from the petitioner towards the stamp duty at the rate of Rs. 100/ - per agreement for 800 agreements.