AEGIS BPO SERVICES LIMITED Vs. STATE OF UP

JUDGEMENT

(1.) Under challenge in this writ petition is the order dated 3.3.2010 passed by the District Magistrate/Collector. Gautam Budh Nagar in Stamp Case No. 46/2007 08 State v. M/s. Aegis BPO Services Limited determining deficiency in stamp duty of Rs. 58,31,900/- and imposing penalty of Rs. 5,83,190/- and further directing to pay the deficiency with interest @ 1.5% per month from the date of execution of the instrument ie. 1.7.2006 till its payment.

(2.) The aforesaid order passed in exercise of powers under Section 33/47-A of the Indian Stamp Act, 1899 (hereinafter referred to as the Act) is appealable/ revisable under Section 56 of the Act but the order has been assailed directly by invoking writ jurisdiction on the allegation thai it is patently without jurisdiction and the document is void on which no stamp duty is leviable.

(3.) Irrespective of the alternative remedy so available the Court entertained the writ petition and vide order dated 9.4.2010 granted time to the learned Standing counsel to file counter affidavit. A counter affidavit has been filed and though an objection to the maintainability of the writ petition without exhausting the alternative remedy has been raised but the same has not been seriously pressed for the reason tha the writ petition involves only legal issues which can be decided on the basis of the affidavits exchanged between the parties.