SULEMAN Vs. STATE OF U P

JUDGEMENT

(1.) This bunch of writ petitions has been filed by lessees of developed plots (for construction of residential houses)as per the separate tripartite deeds executed between the concerned petitioner, U.P. State Industrial Development Corporation (herein after referred to as UPSIDC) and M/s Ansal Housing Construction Ltd. New Delhi (hereinafter referred to Ansal).

(2.) These petitions are a classic example of the manner in which the UPSIDC in collusion with the construction Company Ansal has created a situation, (a) for defrauding the public exchequer and (b) for mis-leading common person like the petitioners to believe that the Tripartite deed was first transfer of the property and so they were entitled to the benefit of reduced rate of stamp duty under the relevant Government order. The mis-representation has lead to a situation where huge demand towards stamp duty penalty alongwith interest has been raised against the petitioners under the orders impugned passed by the Stamp authorities under the Indian Stamp Act

(3.) Brief facts of the case as on record of these petitions are as follows.