MUNINDRA NATH UPADHYA Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) BY a public notice published ia the newspaper, it was advertised that right to collect toll tax over the bridge, situate at 56 Kms/239, Jalalpur, district Jaunpur over river Sai will be auctioned on 25th of April, 1V90. The petitioner participated in the aforesaid auction which was held on 25th of April. 1990, The petitioner was the highest bidder and his bid was to the tune of Rs. 41,090 lacs. The petitioner's bid was finally accepted by the Commissioner on 19th of July, i990. In accordance with the terms and conditions of the action notice, the petitioner deposited 1/4th of the total amount of the bid on 23rd of July, 1990. The petitioner's case is that he gave an application to the competent authority for assessment of the stamp duty for executing the agreement and stamp duty was assessed at Rs. 6,42,062.05.

(2.) AGGRIVED by the aforesaid assessment, the petitioner filed a writ petition in this Court and on 10th of January, 1991, this Court passed an Interim order in the said writ petition that the orders, dated 15th of November, 1990, 17th of November, 1990 and 31st of December, 1990 are to remain stayed during the pendency of the writ petition and the petitioner was permitted to pay stamp duty in accordance with the decision of the Full Bench of the Court in the Case of Board of Revenue v, Mulk Raj and others.

(3.) AGGRIEVED by the aforesaid order, the petitioner has filed the present writ petition. In response to the notice issue by this Court, counter affidavits have been filed on behalf of respondent no. 2 and 3.