MITTAL UDYOG, GAGRET Vs. STATE OF H.P.

JUDGEMENT

(1.) Both these writ petitions involve identical questions of facts and law, therefore, these are being decided by a common judgment.

(2.) In Civil Writ Petition No. 313 of 1979, M/s Mittal Udyog, Gagret, are the petitioners, It is a partnership firm. For establishing its stainless steel melting plant, it took loan from the Himachal Pradesh Financial Corporation and mortgaged its immovable property. Two mortgage deeds were registered on July 15, 1973 and July 28, 1973 by the Sub -Registrar, Amb. Thereafter, revised payment schedules to these mortgage deeds were also got registered on 20 -1 -1976 and 28 -3 -1977. No stamp duty and registration charges were paid on these documents. These were documents No. 57 of 20 -1 -1976 and 226 of 1977. Copies of these documents are Annexures ˜C and D to the writ petition.

(3.) It seems, the Accountant General, Himachal Pradesh, vide his audit note dated 30 -3 -1979 pointed out that an amount of Rs. 7,511 on document No. 57 dated 20 -1 -1976 and amount of Rs. 7,216 on document No. 226 of 1977 was chargeable as registration fee In view of this audit objection, the Sub -Registrar, Amb, took up the matter with the petitioner firm. Copies of two of the notices dated 30 -7 -1979 issued by the Sub - Registrar, Amb, are Annexure G and H to the writ petition wherein he had requested the petitioner -firm to deposit the amounts in question failing which these would be recovered as arrears of land revenue. The petitioner - firm had already explained its position in notice dated 21 -7 -1979 which was issued through Sh. Karam Chand, Advocate, Una to the Deputy Secretary (Revenue) to the Government of Himachal Pradesh. In reply to this notice, the Inspector General of Registration, Himachal Pradesh intimated vide his letter dated 24 8 -1979 that the document in question were liable to registration fee, as the exemption from payment of registration fee on the documents executed in favour of the Himachal Pradesh Financial Corporation was available only up to the end of fourth five year plan.