BESTON SKYVISION PRIVATE LTD Vs. BOARD OF REVENUE

JUDGEMENT

(1.) Heard learned counsel for the petitioner and Sri Shashi Kant Upadhyay, learned Standing Counsel for the State.

(2.) Petitioner-M/S Beston Skyvision Private Ltd. through Shri Anurag Srivastava claiming to be power of attorney holder of Shri Prabhadass Nathani, is before this Court assailing the order impugned dated 26.4.2008 passed by the Additional Collector (F/R), Gautambudh Nagar/third respondent in Case No. 261 of 2007-08 and 331 of 2007-08, under Sec. 47A/33 Stamp Act, 1899, wherein deficiency of stamp duty along with fine, total Rs. 40,11,580/- has been levelled against the petitioner as well as the revisional order dated 12.3.2020 passed by the Board of Revenue/C.C.R.A. Meerut in Case No. 01471/2019, under Sec. 56 (1) of Indian Stamp Act, 1899 by which the revision was dismissed on the ground of inordinate delay.

(3.) The record in question reflects that the Sub-Registrar, Gautam Budh Nagar had submitted report dated 1.9.2007 regarding certain deficiency of stamp and consequently proceeding has been drawn against the petitioner bearing No.331 of 2007-08, under Sec. 47A and 33 of Indian Stamp Act(State of Uttar Pradesh Vs. M/S Beston Skyvision Private Ltd. Through Prabhadas Naithani). In the said proceeding notice was served upon the petitioner and admittedly he contested the proceeding. Finally the order impugned has been passed by the third respondent on 26.4.2008, wherein deficiency of stamp duty along with fine, total Rs.40,11,580/- has been levelled against the petitioner. The revision was preferred after inordinate delay of more than 8 years. The same was dismissed by the revisional authority vide order dated 12.3.2020 on the ground of delay and laches. The revisional authority has clearly proceeded to observe that no satisfactory explanation has been averred regarding day-to-day laches and on account of inordinate delay the revision was rejected.