RAJ KUMAR VERMA Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Shri Anupam Kulshreshtha, learned Senior Counsel assisted by Ms. Shatakshi Shukla, Advocate appearing for the petitioners and learned Standing Counsel for the State-respondents.

(2.) This writ petition raises significant questions in relation to nature, validity and extent of recovery proceedings against legal representatives of a person, who died pending proceedings under Indian Stamp Act, 1899 ('the Stamp Act'). This issue revolves around consideration of various provisions from different enactments, as would be discussed. Brief facts

(3.) The petitioners Raj Kumar Verma and Deepak Soni are sons of late Rakesh Kumar Verma. Their father purchased agricultural plots by registered sale deeds in the year 2020. Proceedings under Sec. 47-A of the Stamp Act were initiated against petitioners' father and by an order dtd. 12/5/2022, the Additional District Magistrate, (Finance and Revenue), Agra ('ADM') imposed deficiency and penalty upon the purchaser, the quantum is immaterial.