ITC LTD Vs. STATE OF U P

JUDGEMENT

(1.) HEARD Mr. Jayant Bhushan, senior Advocate, assisted by Mr. Yashwant verma, appearing for the petitioner and Mr. Devendra Upadhyaya. learned Chief standing Counsel, for the State.

(2.) THE question involved in all these writ, petitions is whether the stamp duty is payable on the property as it stands on the date of execution of deed or demand for additional stamp duty can be created on the presumption of future or intended change of use to which the property may be put to by the vendee.

(3.) AS the parties in all three writ petitions are same and the common question of law is involved, the same are being decided by a common judgment. WRIT PETITION NO. 1415 OF 2005 (MS)WRIT PETITION NO. 1416 OF 2005 (MS)