KUNWARPAL SHARMA Vs. STATE OF U P

JUDGEMENT

(1.) G. P. Mathur, J. Who is liable to pay the stamp duty on a deed on conveyance of immovable property is the question which requires consideration here.

(2.) THIS petition under Article 226 of the Constitution has been filed for quashing of the proceedings initiated against the petitioners in pursuance of recovery certificate dated 12-3-1997 issued by ADM, (Finance and Revenue) for recovery of Rs. 96,400/- towards deficiency of stamp duty. The learned Standing Counsel was granted time on 28-3-2001 and on several occasions thereafter to file counter- affidavit but no counter-affidavit has been filed. Since the issue involved is a purely legal once, the writ petition has been finally heard with the consent of the parties.

(3.) CHAPTER II of the Stamp Act (as applicable to State of Uttar Pradesh) deals with Stamp Duties and the heading of Part E is - "duty by whom payable. " Sections 29 (c) and 48 reads as under : "29. duty by whom payable.- In the absence of an agreement to the contrary, the expense of providing the proper stamp shall be borne : - (c) In the case of a conveyance (including a reconveyance of mortgaged property) by the grantee; in the case of a lease or agreement to lease - by the lessee or intended lessee. 48. Recovery of duties and penalties.- All duties, penalties and other sums required to be paid under this Act may be recovered by the Collector by distress and sale of the movable property of the person from whom the same are due, or by any other process for the time being in force for the recovery of arrears of land revenue. "