GAURAV ASEEM AVTEJ Vs. CHIEF CONTROLLING REVENUE AUTHORITY

JUDGEMENT

(1.) DISAGREEING with the Division Bench decision of this Court in the case of Syed Mahfooj Hussain Versus State of U.P. and others reported in 2003 (52) ALR 346, a co-ordinate Bench had referred this matter along with five connected matters to be decided by a larger Bench. Facts of the Case: Since all these writ petitions relate to the same issue, the same have been heard and are being decided by a common order. Writ Petition No. 57850 of 2009 is being treated as the leading petition and its facts are being given.

(2.) BY means of the present writ petition, the petitioner has sought a writ, order or direction in the nature of certiorari declaring the U.P. Act No. 38 of 2001 by which the proviso to clause 1-A was added to section 56 of the Indian Stamp Act, 1899 as ultra vires to the Constitution of India as the condition to deposit 1/3rd amount is also not applicable in filing the revision. The petitioner further prays for a writ, order or direction in the nature of certiorari quashing the recovery certificate for the dues of stamp duty dated 18.0-8.2009 issued by the Tehsildar, Bijnor filed as Annexure 17 to the writ petition which has been issued in pursuance to the order dated 29.06.2009 passed by the Collector (Stamp) filed as Annexure 15 to the writ petition wherein deficiency of stamp duty of Rs. 63,84,000/- has been determined and a penalty of Rs. 2,55,36,000/- has been imposed. A writ of mandamus directing the respondents not to press the petitioner for depositing deficiency of stamp duty and the penalty in respect of sale deed dated 29.11.2004 during the pendency of Stamp Revision No. 46/2009-10 filed by the petitioner before the Chief Controlling Revenue Authority, U.P. Allahabad has also been sought.

(3.) WE have heard the learned counsel for the parties. Statutory Provisions: