KRISHNA MINES Vs. COLLECTOR, TIRUNELVELI DISTRICT; DIRECTOR OF GEOLOGY AND MINING; JOINT II SUB-REGISTRAR

JUDGEMENT

(1.) The petitioner prays for issuance of a writ, in the nature of certiorari, to quash the demand notice issued by the Collector, Tirunelveli, asking the petitioner to deposit a sum of Rs. 8,52,618/- [Rupees Eight Lakhs and Fifty Two thousand six hundred and Eighteen only] representing the deficit of the stamp duty.

(2.) The reading of the order shows, that the basis of the demand is an audit objection, by the Accountant General.

(3.) It is not in dispute, that the lease deed in favour of the petitioner was duly executed and registered by the Registrar. In case of deficit stamp duty, the recovery can be effected only under section 33(A) of the Indian Stamp Act, which reads as under:-