SURESH KUMAR AGRAWAL Vs. STATE OF M P

JUDGEMENT

(1.) By this writ petition filed under Article 226 of the Constitution of India, petitioners are seeking following reliefs :-

(2.) The contention of learned counsel for petitioner is that an oral partition took place between the members of Hindu Undivided Family on 31-3-1996 and accordingly the erstwhile Hindu Undivided Family which was existing in the name of Ram Vishal Agrawal was partitioned by metes and bounds. The share in the immovable property, assets and liabilities were allotted to each Coparcener in the oral partition. To avoid any future misunderstanding and to maintain peace in the family on the basis of the oral partition which took place on 31-3-1996, a document of memorandum of partition based on earlier oral partition dated 21-3- 1996 was prepared on 10-4-1996. On the basis of memorandum of partition the petitioners applied to get their names mutated in the municipal record. However, the Municipality Nagore instead of mutating the names of petitioners in the Municipal record referred the matter to Collector (Stamps). The Collector (Stamps) vide its order dated 25-9-2004 (Annexure-P/2) directed to pay deficit stamp duty and duty penalty. This order was assailed by the petitioners by filing an appeal before the Additional Commissioner Rewa which was allowed on 7-11-2006 and the matter was remanded to the Collector (Stamps). Thereafter vide Annexure-P/7 dated 20-9-2007 the Collector again passed an order to pay the stamp duty and duty penalty in terms of the order. This order was assailed before the Additional Commissioner, Rewa Division, Rewa by filing an appeal which was time barred, but the delay was not condoned although there was an application to condone the delay. The appeal was dismissed on 19-1-2010, and thus order of Commissioner was assailed before the Board of Revenue, who dismissed the appeal of petitioners by affirming the order of learned Additional Commissioner.

(3.) In this manner this petition has been filed by the petitioners.