LAWS(ALL)-2024-10-85

YOUNG STYLE OVERSEAS Vs. STATE OF U. P.

Decided On October 17, 2024
Young Style Overseas Appellant
V/S
STATE OF U. P. Respondents

JUDGEMENT

(1.) Heard Sri Shashi Nandan, learned Senior Counsel assisted by Sri Sanjay Goswami and Sri Shreyas Srivastava, learned counsel for the petitioner and Sri M.C. Chaturvedi, learned Additional Advocate General assisted by Sri Chandan Kumar, learned counsel for the respondents.

(2.) The petitioner in the instant writ petition has assailed two orders dtd. 17/8/2022 and 2/8/2017 passed by the District Magistrate/Collector (Stamp), Agra (hereinafter referred to as 'respondent No. 2') in Stamp Case No. 94 of 201314. Respondent No. 2 by order dtd. 2/8/2017 decided the issue No. 1 formulated by the Chief Controlling Revenue Authority vide order dtd. 16/12/2011, and by order dtd. 17/8/2022, he determined the deficiency in stamp duty to the tune of Rs.1,45,35,270.00

(3.) The brief facts of the case are that the petitioner is a partnership firm having its registered office in Agra and is primarily dealing in the export of shoes.