SANJAY KANUBHAI PATEL Vs. CHIEF CONTROLLING REVENUE AUTHORITY

JUDGEMENT

(1.) THE petition is filed for a writ of certiorari to quash and set aside the order dated 30th September, 2002 passed by respondent No. 1 confirming an order dated 21-5-02 passed by the Superintendent of Stamps.

(2.) THE petitioner submitted in the office of the Superintendent of Stamps, mumbai on 30th March, 1999, under the New Amnesty Scheme declared by the State Government on 26th September, 1998, a document for payment of proper stamp duty. The document referred to was executed on a non-judicial stamp paper of Rs. 20. 00 only. The Superintendent of Stamps by an order dated 21-5-02 concluded that the document was a partnership deed attracting stamp duty under Articles 47 (l) (b) and 47 (l) (c) of Schedule I of the Bombay stamp Act, 1958 (hereinafter referred to as the said Act ). The duty was assessed at Rs. 12,51,650. 00 alongwith a fine of Rs. 300. 00 and subject to the conditions laid down in the Amnesty Scheme. The petitioner preferred an appeal against the said order before the first respondent. As stated above, the first respondent confirmed the order of the Superintendent of Stamps.

(3.) BEFORE referring to the document, it is necessary to set out the Articles in Schedule I to the said Act. They are Articles 47 (l) (b) and (c) and 5 (ga):