JODHPAL SINGH Vs. STATE

JUDGEMENT

(1.) By means of the present writ petition, the petitioner is challenging the order of Deputy Commissioner (Stamp), Aligarh Division, Aligarh dated 29.04.2010 in appeal against the order of the Assistant Commissioner (Stamp), Mahamaya Nagar dated 18.12.2009, by which he has raised the demand towards the deficient stamp duty at Rs. 1,81,250/- and also imposed penalty of the same amount at Rs. 1,81,250/-.

(2.) It appears that for the Sevaje Farm, the petitioner has been granted contract for the period prior to 01.06.1993 on the basis of the auction held by Nagar Palika, Hathras (Now Mahamaya Nagar). For the subsequent period, the auction was held on 10.05.1993. The petitioner participated in the auction. Along with the petitioner, two other persons, namely, Hira Lal and Banshi Dhar were also participated. The highest bid offered by the petitioner was Rs. 14,50,000/-. Since the offer of the petitioner was the highest, the same has been accepted and the petitioner has been directed to deposit one fourth of the amount on the bid sheet on 10.05.1993 itself. In pursuance thereof, the petitioner accepted the contract. However, despite the request being made, the petitioner has not executed the contract in writing. On the basis of the letter issued by Adhyak, Narar Palika, Hathras, dated 26.03.1996, a stamp case has been registered against the petitioner. The petitioner has been given notice. The petitioner filed reply stating therein that since no lease deed or any other documents has been executed relating to the contract, therefore, the petitioner is not liable for the stamp duty. The contention of the petitioner has not been accepted by Assistant Commissioner2 (Stamp) and vide order dated 18.12.2009, he has raised the demand towards deficient stamp duty at Rs. 1,81,250/- and also imposed penalty of the same amount.

(3.) Aggrieved by the order, the petitioner filed appeal, which has been dismissed by Deputy Commissioner (Stamp), Aligarh Division, Aligarh vide order dated 29.04.2010.