SATYAWATI Vs. STATE OF U P

JUDGEMENT

(1.) Proceedings under Section 33/47-A of the (Indian) Stamp Act were initiated against the petitioners in terms of the a notice issued by the Deputy Registrar-I on 12.3.2010 whereunder the deficiency of the stamp duty on the document in question was shown as Rs. 24,480/-.

(2.) Before the proceeding in that regard could be concluded, a supplementary report was submitted after spot inspection by the Collector himself stating therein that the deficiency in the stamp duty in the matter was Rs. 59,200/-. A further direction was issued that the case be decided having due regard to the supplementary report so submitted.

(3.) The Assistant Commissioner Stamp without noticing the subsequent spot inspection report of Collector passed an order dated 31st March, 2010 upholding the earlier notice only because in response thereto the petitioners unconditionally agreed to pay the money mentioned in the notice.