UMESH KUMAR SINGH Vs. DEPUTY COMMISSIONER STAMP LKO.

JUDGEMENT

(1.) Heard Mr. Upmanyu Srivastava, learned counsel for petitioners and learned State Counsel for opposite parties.

(2.) Both the petitions have been filed against order dtd. 7/2/2008 passed under Sec. 47A/33 of the Indian Stamp Act,1899 (hereinafter referred to as the Act of 1899) whereby instrument of transfer of the property concerned has been found to be undervalued and, therefore, appropriate valuation along with penalty and interest has been imposed upon petitioners.

(3.) Learned counsel for petitioners submits that so far as WRIT - C No. - 1001426 of 2008 is concerned, the impugned order has been passed on an exparte basis without any notice to petitioner, Dr. Umesh Kumar Singh. It is submitted that although impugned order indicates notice having been issued to opposite parties but in fact notices were issued in other connected matters and not in the present case and since impugned order has been passed on ex parte basis, the same has been directly assailed in proceedings under Article 226 of the Constitution of India without taking recourse to appellate proceedings under Sec. 56 of the Act of 1899. It is further submitted that this Court vide order dtd. 12/10/2022 directed filing of counter affidavits by opposite parties and in pursuance thereof pleadings have been exchanged. As such, it is submitted that once the petition was entertained by calling of counter affidavit and has remained pending for the past 15 years, no useful purpose would be achieved in remitting the matter for availing appellate proceedings. Learned counsel has placed reliance on a Division Bench decision of this Court in Roshan Lal v. State of Uttar Pradesh, reported in 2009 SCC OnLine All 1212 to buttress his submission.