RATAN SEEDS PVT. LTD. Vs. ASST. COMMISSIONER STAMPS

JUDGEMENT

(1.) Petitioner company has invoked the extraordinary jurisdiction of this Court under Article 227 of the Constitution of India, seeking writ in the nature of certiorari quashing the impugned order dtd. 27/2/2019 passed by Assistant Commissioner Stamps/Collector Stamps, Udham Singh Nagar.

(2.) Brief facts, of the case, are that initially lease deed was executed by one Sri. Jagir Singh on 23/3/1996 in favour of the petitioner company, granting lease of the Bhoomidhari land, bearing khasra no. 105/6 admeasuring 0.809 hectares for a period of 20 years commencing from 23/3/1996, in consideration of the payment of Rs.2,000.00 per annum as rent. Before expiry of the lease period, another lease deed was executed by Sri. Gurdayal Singh (successor of Sri. Jagir Singh) on 22/3/2016 for a period of 30 years in the favour of the petitioner company @ Rs.2000.00 per annum. The said lease deed was got registered in the office of the Sub-Registrar, Kashipur. Sub-Registrar, Kashipur, found some short fall in the payment of stamp duty on the lease deed, therefore it sent intimation to the Registrar Stamp, Udham Singh Nagar in this regard and the matter was referred to Assistant Commissioner Stamp/Collector Stamp. Notice under Sec. 47-A of the Indian Stamp Act was issued to the petitioner company and case no. 06/MV/2016-17 was registered against the petitioner.

(3.) Despite time granted to the petitioner company, objection to the notice has not been filed and the case was proceeded ex-parte and vide order dtd. 9/11/2018 petitioner company was directed to pay deficient stamp duty of Rs.11,12,160.00 along with interest and penalty of Rs.5,00,500.00 and the petitioner company was directed to deposit total amount of Rs.16,12,660.00 in default of payment of which same shall be recovered as land revenue.