MESSRES JAIN MOTORS Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri S.S.Niam learned senior counsel assisted by Sri Karshit Nigam, learned counsel for the petitioner and learned ACSC for the respondents.

(2.) Present writ petition has been filed assailing the order dtd. 29/6/2009 by which deficiency of stamp duty amounting to Rs.35,69,800.00 was imposed; the order dtd. 31/7/2009 by which recovery citation was issued and the order dtd. 16/3/2011 by which appeal preferred by the petitioner was dismissed by the respondent no.2 confirming the imposition of stamp duty.

(3.) Brief facts of the case are that the petitioner is doing the work of repairing and denting painting of vehicles and wheel allighment and has been given registration by the District Industries Centre, Kanpur Nagar which is categorised as 'small scale industries'. On 19/1/2009 a report was prepared by the General Manager of the District Industries Centre, Kanpur for execution of lease and higher purchase agreement and the stamp duty was determined for Rs.8,62,800.00. On 12/2/2009 a survey was made by the Sub Registrar IV Kanpur Nagar in which allegation was put forward that no industrial activity was undertaken by the petitioner, on the basis of which, proceedings under Sec. 47A of the Indian Stamp Act, 1899 was initiated and notice was issued to which reply was submitted by the petitioner on 22/6/2009 before the respondent no.3 raising objection about the ex parte report. Being not satisfied with the said reply the impugned order dtd. 29/6/2009 was passed holding deficiency of stamp duty amounting to Rs.35,69,800.00 and imposed penalty as well. Against the order dtd. 22/6/2009 the petitioner preferred appeal before respondent no.2. During the pendency of the appeal respondent no.3 has issued a recovery citation dtd. 31/7/2009 against the petitioner against which the petitioner preferred an appeal before the Board of Revenue which was dismissed by the impugned order dtd. 16/3/2011. Hence the present writ petition.