KRISHAN KUMAR AGGARWAL Vs. STATE OF HARYANA

JUDGEMENT

(1.) Krishan Kumar Aggarwal-Plaintiff has filed the instant second appeal, having remained unsuccessful in both the Courts below.

(2.) Appellant-Plaintiff filed suit against Respondents/Defendants i.e State of Haryana, Collector, Hissar and Sub-Registrar, Hissar. The Plaintiff's case is that Punjab National Bank sanctioned loan/credit facilities in favour of M/s Delhi Assam Roadways Corporation Ltd., Hissar. The Plaintiff furnished security bond for the same on behalf of the loanee in favour of Punjab National Bank. The said security bond was registered with Sub-Registrar, Hissar Defendant No. 3. The bond was executed on Stamp Paper of Rs. 15/- only. After registration, the security bond was returned by Defendant No. 3 to the Plaintiff, who deposited the same with the Bank.

(3.) Defendant No. 3 gave notice dated 16.10.2001 to the Plaintiff alleging that audit party of Accountant General had raised objection that Stamp duty of Rs. 12.73 lakhs chargeable on the aforesaid bond has not been affixed. Accordingly, Plaintiff was required to show cause why he should not deposit the said amount in Government Treasury. It appears that pursuant to the said notice, the Plaintiff furnished reply thereto. Sub-Registrar-Defendant No. 3, however, observed that the reply was not satisfactory and the objection raised by the audit party was justified. Sub-Registrar also observed that recovery of the aforesaid amount was to be made, but the same cannot be effected in ordinary course and the recovery could, therefore, be effected as arrears of land revenue. On receipt of said note from the Sub-Registrar, Deputy Commissioner, Hissar (Collector-Defendant No. 2) sent communication dated 19.06.2002 to the Executive Officer of District Revenue Accounts Branch in his own office directing that order for recovery of stamp duty amount of Rs. 12,72,735/- as arrears of land revenue be passed. This communication was signed by District Revenue Officer on behalf of Deputy Commissioner.