VISWATOSH NARAYAN SINGH Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) Heard Sri Anubhav Chandra, learned counsel for the petitioner, Sri Siddharth Singh, learned Addl. Chief Standing Counsel.

(2.) Present petition has been filed for quashing the impugned orders dated 27.12.2006, 29.9.2007 passed by Respondent no.3/ Sub Divisional Officer, Tehsil Kerakat, District Jaunpur and order dated 4.9.2009 passed by Respondent no.2/ Deputy Commissioner (Stamps), Varanasi Division, Varanasi.

(3.) By the impugned order dated 27.12.2006 passed by Respondent no.3/ Sub-Divisional Officer, Tehsil Kerakat, District Jaunpur, treating the lease deed to be in perpetuity in proceedings initiated under Section 47-A of the Indian Stamps Act, deficiency of stamp duty was found in the light of Schedule 1-B Article 35(a)(vi) of the Indian Stamps Act. The revision filed against the same was also dismissed.