KHURANA BROTHERS Vs. STATE OF UTTARANCHAL

JUDGEMENT

(1.) SINCE all these review petitions are based on common grounds involving similar set of facts and question of law and have been filed seeking review of common judgment dated 13th april, 2004 passed by this Court in aforementioned writ petitions, hence these are being decided by one and common judgment.

(2.) THE dispute relates to payment of stamp duty on the instrument of sale of resin by auction. Earlier this Court, following the judgment of Allahabad High Court M/s. Bhatt Industries, Damodhara, District almora and Ors. v. The Divisional Forest Officer, almora and Ors. , had dismissed these writ petitions vide order dated 13. 4. 2004 by holding that the petitioners were liable to pay the stamp duty. Now, these review petitions have been filed citing one and common ground that the Division Bench of the allahabad High Court in the aforesaid judgment did not examine the document in question as to whether it is a conveyance or simply an instrument of agreement of sale.

(3.) ON a careful perusal of the judgment of the Allahabad High Court (supra), we find that the submission of the learned Counsel for the review petitioners/petitioners is correct for the reason that in the said judgment document in question has not been examined. Therefore, we may proceed to examine this question.