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2023 Supreme(P&H) 988

JAISHREE THAKUR
Chirag & Company Pvt. Limited – Appellant
Versus
Additional Deputy Commissioner-cum-Collector Shaheed Bhagat Singh Nagar, Punjab – Respondent


Advocates appeared:
Mr. Puneet Kansal, Advocate for the petitioner.
Mr. Deepanjay Sharma, DAG, Punjab.

JAISHREE THAKUR, J.

1. The petitioner by way of instant writ petition seeks quashing of the letter dated 12.4.2021 (Annexure P/5) and order dated 6.10.2021 (Annexure P-15), vide which the petitioner has been directed to pay difference of Rs.51,95,243/- on account of deficiency in stamp duty.

2. The facts as enumerated in the writ petition are that on 14.8.2015, a company known as M/s Montari Industries Ltd. was ordered to be wound up by this High Court in Company Petition No. 83 of 2010 and an Official Liquidator was appointed. Thereafter, for sale of the movable and immovable properties of the said company i.e. land, building, machinery etc., a sale notice was published in the Indian Express dated 28.12.2016 (P-1). The petitioner was a successful bidder as it had given the highest bid for the properties. Thereafter, Official Liquidator filed a Company Application No. 35 of 2017 in the High Court seeking confirmation of sale of movable and immovable properties in favour of the petitioner being the highest bidder, which was allowed, vide order dated 2.6.2017 (P-2). The petitioner received letter dated 9.2.2021 (P-3) from the Official Liquidator to complete the formalities as per the r

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