BINDU SINGH Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri Amrendra Nath Tripathi and Sri Sant Prasad Singh Advocates, the learned counsel for the petitioner, Sri Hemant Kumar Pandey, the learned Standing Counsel for the State and perused the records.

(2.) Writ C No.8666 of 2024 has been filed challenging validity of an order dtd. 24/1/2024 passed by the Additional District Magistrate (Finance and Revenue), District - Ambedkar Nagar in Case No.1226 of 2022, under Sec. 47-A of the Indian Stamp Act, 1899, whereby a deficiency of Rs.39,080.00 in payment of Stamp Duty and Rs.7,240.00in payment of registration fee has been imposed regarding Document No. 1549/2022. Besides ordering for recovery of the amount of deficiency in payment of Stamp Duty and registration fee, a penalty of Rs.10,000.00 has been imposed and the entire amount has been ordered to be recovered from the petitioner along with interest at the rate of 1.5% per month. The petitioner had filed an appeal under Sec. 56 (1-A) of the Indian Stamp Act, bearing Case No.581 of 2024, which has been dismissed by means of a judgment and order dtd. 26/7/2024 passed by the Additional Commissioner (Stamp), Ayodhya Division, Ayodhya and the petitioner has challenged validity of the aforesaid order also.

(3.) Writ C No. 8680 of 2024 has been filed challenging validity of an order dtd. 24/1/2024 passed by the Additional District Magistrate (Finance and Revenue), District - Ambedkar Nagar in Case No.1228 of 2022, under Sec. 47-A of the Indian Stamp Act, 1899, whereby a deficiency of Rs.1,81,100.00 in payment of Stamp Duty and Rs.36,220.00 in payment of registration fee has been imposed regarding document no. 1548/2022. Besides ordering for recovery of the amount of deficiency in payment of Stamp Duty and registration fee, a penalty of Rs.50,000.00 has been imposed and the entire amount has been ordered to be recovered from the petitioner along with interest at the rate of 1.5% per month. The petitioner had filed an appeal under Sec. 56 (1-A) of the Indian Stamp Act, bearing Case No.579 of 2024, which has been dismissed by means of a judgment and order dtd. 26/7/2024 passed by the Additional Commissioner (Stamp), Ayodhya Division, Ayodhya and the petitioner has challenged validity of the aforesaid order also.