VIJAY KUMAR GUPTA Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) HEARD Shri S. K. Misra, learned counsel for the petitioner, Shri prashant Mathur, learned Standing Counsel appears for the respondents.

(2.) IN a proceeding under Section 47-A of the Stamp Act initiated on a report of the asstt. Commissioner, Stamps dated 2-2-2004, the Asstt. Commissioner, Stamps by his ex parte order dated 30-5-2007 directed recovery of deficiency of Rs. 1,73,200/- and penalty of Rs. 1,000/- with interest at 1. 5% per month, with the findings that the summons were duly served. The petitioner filed an application to recall the order dated 30-5-2007. The application was dismissed on 4-10-2007 on the ground that there is presumption of service of notice by registered post.

(3.) THE petitioner filed a Stamp Appeal No. 13 of 2007 on 24-10-2007 challenging both the orders. The Commissioner, meerut Division has dismissed the appeals on 16-1-2008 on the objections raised by the District Government Counsel (Revenue) that separate appeals are required to be filed against the orders. The Commissioner has given liberty to the petitioner to file appeals against both the orders separately.