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IN THE HIGH COURT OF JUDICATURE AT PATNA
Mohit Kumar Shah
Tarachand Singh @ Tara Singh Son of Late Vishwanath Singh – Appellant
Versus
State of Bihar through the Principal Secretary, Registration, Excise and Prohibition Department – Respondent
JUDGMENT :
Mohit Kumar Shah, J.
1. The present writ petition has been filed for quashing the order dated 24.04.2023, passed by the Ld. Court of Collector, West Champaran at Bettiah, i.e. the respondent no.3, in Misc. Case No. R.M.-69/2009-10 (Md.Sahabuddin vs. Tara Singh @ Tarachand Singh), whereby and whereunder the stamp vendor license of the petitioner, bearing License No.01/1996-97 has been cancelled.
2. The brief facts of the case, according to the petitioner are that the petitioner was possessing a stamp vendor license bearing License No. 01/1996-97, however, the same was suspended by the respondent no.3 by an order dated 19.11.2013, passed in connection with Misc. Case No. R.M.-69/2009-10, filed by one Md. Sahabuddin, which was challenged by the petitioner by filing a writ petition before this Court, bearing C.W.J.C. No.5353 of 2019. The said writ petition was disposed of by a co-ordinate Bench of this Court, vide order dated 27.03.2019, directing the respondent no.3 to pass the final order, in the aforesaid Misc. Case No. R.M.-69/2009-10, within a period of five months of receipt/production of a copy of the said order.
3. The respondent no.3 had failed to pass the final order i
Clerical errors in official records should not lead to severe penalties, especially when no harm is caused to any party.
The court upheld the decision of the 1st respondent State to not issue new stamp vendor licenses due to the proposed implementation of e-stamping facility, stating that it was taken in public interes....
The liability to pay stamp duty on auction sale certificates is not exempted by procedural errors; legal provisions must be adhered to strictly.
Point of Law : Cancellation of license – Sale of stamp papers over and above the actual price - Cancellation of license of the petitioners by way of the impugned order is violative of principles of n....
Procedural compliance under Section 33A of the Indian Stamp Act suffices for levy of deficit stamp duty; remedy through appeal is not barred by concurrent writ proceedings.
Procedural compliance under Section 33A of the Indian Stamp Act is essential and if satisfied, appeals should resolve substantive disputes rather than writ petitions.
Refund of stamp duty is not permissible when the duty has been utilized for a document that was executed but refused registration due to non-compliance with legal provisions.
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