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2007 Supreme(Cal) 581

SANJIB BANERJEE
Kanai Banerjee – Appellant
Versus
Hasmukh D. Parekh – Respondent


Advocates appeared:
Probal Kumar Mukherjee, S. Chakra-borty, for Petitioner; P. S. Basu, G. K. Sinha, S. B. Chakraborty, for Respondent.

ORDER :- The petitioner has invoked Art. 227 of the Constitution of India to assail an order of May 4, 2007 passed in Title Suit No. 43 of 2003. By such order, the learned Civil Judge (Senior Division), 4th Court at Alipore declined the petitioner's request for not accepting the principal document on which the respondent's suit was based, in evidence, upon putting the respondent on terms.

2. The learned Court below ascertained the stamp duty that was payable on the document and required the respondent to put in five times the value thereof by way of penalty as condition precedent for the document to be received in evidence. The revisional petitioner submits that in view of the provisions of the Stamp Act, 1899, the document could not have been received in evidence upon it being stamped and should have been sent down to the collector for adjudication of stamp duty and penalty. The petitioner assails the adjudication of stamp duty by the learned Court below and the imposition of penalty at five times the amount of stamp duty and urges that Section 35 gives no authority to the Court to assess stamp duty nor does it permit any discretion in the matter of the quantum of penalty. The peti




























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