RAKESH KUMAR Vs. DEPUTY COMMISSIONER STAMP

JUDGEMENT

(1.) Petitioner has invoked the writ jurisdiction of this Court for quashing of the order dated 3.12.2010 passed by respondent No.3, Additional District Magistrate (Finance and Revenue) and the appellate order thereto dated 19.8.2011 passed by the Deputy Commissioner (Stamp).

(2.) The brief facts giving rise to this writ petition are that that the petitioner was granted mining lease on 23.5.1995 for a period of five years. The petitioner presented the aforesaid lease deed for registration before the Sub-Registrar who referred the matter to the Assistant Commissioner (Stamp) for determination of the appropriate stamp duty. The Assistant Commissioner (Stamp) vide order dated 13.12.1995 determined the deficiency in stamp duty on the aforesaid lease deed by Rs.3,89,940/- and directed for payment of equivalent amount of penalty.

(3.) The aforesaid order was modified on 26.3.1996 and penalty was reduced to Rs.160/- with the leave to the petitioner to deposit the deficiency in two instalments. First of Rs.1 lac forthwith and the other of the remaining amount within a year.