STATE OF HARYANA Vs. MAHABIR SOLVENT PLANT

JUDGEMENT

(1.) THE present revision petition has been filed against the order dated 2.3.1994 passed by the Additional District Judge, Kurukshetra, accepting the appeal filed by the respondent against the order dated 8.1.1992 passed by the Collector, Thanesar directing the respondent herein to deposit a stamp duty of Rs. 5,33,120/- (five lac thirty three thousand one hundred twenty) with the Sub-Registrar, Shahabad (M). It was further directed that in case of failure to deposit, the same would be recovered as arrears of land revenue. The brief facts of the case are as under :-

(2.) THE learned Collector by referring to the provisions of Section 2(10) of the Indian Stamp Act read with Section 2(6) of Indian Registration Act, 1980 came to the conclusion that stamp duty was required to be paid on the total value of the property amounting to Rs. 44.31 lacs and, therefore, answered the reference under Section 47-A(2) of the Indian Stamp Act (for short the 'Act') in favour of the petitioner herein and against the respondent.

(3.) IT may be noticed that no reason whatsoever was given by the Collector by assessing the stamp duty as to how the bifurcation made by the Liquidator attached to the Delhi High Court at the time of sale was bad.