ATMA SINGH Vs. MUNICIPAL BOARD GHAZIABAD

JUDGEMENT

(1.) THESE analogous five Writ petitions, involve similar questions of fact and law for determination hence it is convenient to dispose them of by a common judgement. The points in these petitions is as to whether Bid-Sheets, signed by1 the parties containing terms of auction sale, would be covered by the definition of 'instrument' as defined under section 2 (14) of the Indian Stamps Act, 1899 (for short the Act) and the definition of Lease under section 2 (16) of the Act. In Writ Petition No. 10624 of 1980.

(2.) RELIEF sought is for the issuance of writ of certiorari quashing demand notice dated 5th November, 1977, (Annexture-12 to the writ petition), which was to the effect that the petitioner hid obtained lease on 18th July, 1971 for five years but did not take initiative to get the deed executed. Instruments including bid- sheet signed by the parties, were perused and it was found that a sum of Rs. 395/- was payable by the petitioners as deficiency In stamp duty and sum of Rs. 3,265/- as penalty, total sum of Rs. 8660/- was payable by the petitioner. Similarly In Writ Petition No. 10695 of 1980.

(3.) THE demand notice dated 13th October, 1978 (Annexure 12 to the writ petition) for a sum of Rs. 6045/- as deficiency in stamp duty and a sum of Rs. 415/- as penalty, total sum of Rs. 10160/- was sought to be quashed- In Writ Petition No. 585 of 1980.