DHARAMBIR SINGH Vs. STATE OF U.P

JUDGEMENT

(1.) The facts are : For extracting sand an auction for a year on 5-3-1992. The highest bid of Dharambir Singh at Rs. 2,07,000.00 is accepted and patta executed on & stamp at Rs. 10.00. This closed a transaction.

(2.) On 30-3-1992 Sub registering Officer Banda forwards a reference under Sec. 33-A Stamp Act to Additional Collector for legal action to recover deficient stamp duty. He refers to an amendment Ordinance No, 40 of 1991 effective from 1.11.1991 to state that notification No. 5250/11.91-500(26)90, dated 23.10.1991 the explanation No. 4 thereof prescribes that stamp shall is due under Sec. 35(b) of Appendix I of I-B of Stamp Act. In this view of things, an amount at Rs. 25,875.00. Stamp duty on the lease and Rs. 6,500.00 on earnest advance of Rs. 51,750.00. This TOTALS to Rs. 32,375 00. The revisionist had raise Rs. 10.00 ; he is directed to pay further more a sum at Rs. 32365.00.

(3.) A stamp case is registered and a show cause notice is issued. On 14-9-1992 Dharambir Singh filed an objection saying that lease is for 9 months, less than one year. He avers that case is not covered by Explanation pursuant to Notification dated 25-10-1991. The transaction is not a conveyance. The relief to dismiss the reference he prays the court for.