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2001 Supreme(All) 397

IN THE HIGH COURT OF ALLAHABAD
D. S. Sinha and Anjani Kumar, JJ.
BHASKAR SAHKARI AWAS SAMITI LTD., ALLAHABAD - Appellant
Versus
STATE OF UTTAR PRADESH - Respondents
C. M. W. P. 18621 Of 1991
Decided On : 04/26/2001

Advocates Appeared:
ARVIND SRIVASTAV, DEVENDRA PRATAP, Ravi Kant, Sandeep Mookerji

The binding effect of a Division Bench decision on a similar case and its influence on the dismissal of a subsequent petition.

Headnote:

Stamp Duty - Housing Co-operative Societies - Exemption Withdrawal

Fact of the Case:

The government order to withdraw the total exemption from payment of stamp duty for instruments involving housing co-operative societies, granted under Section 9 of the Indian Stamp Act, 1899, was challenged under Article 226 of the Constitution of India on the ground of discrimination and violation of Article 14.

Finding of the Court:

The court found that the controversy raised in the writ petition was already settled by a Division Bench decision, and the petitioner failed to dispute this position, leading to the dismissal of the petition.

Issues: The issues revolved around the withdrawal of stamp duty exemption for housing co-operative societies and the alleged violation of Article 14 of the Constitution of India.

Ratio Decidendi: The decision of the Division Bench in a similar case established the binding effect and led to the dismissal of the current petition.

Final Decision: The petition was dismissed with no order as to costs.

D. S. SINHA, ANJANI KUMAR, JJ.

( 1 ) GOVERNMENT Order dated July 12, 1990, purporting to withdraw the total exemption from payment of stamp duty In respect of instruments to which housing co-operative societies are party, granted under Section 9 of the Indian Stamp Act, 1899, vide Notification dated July 18, 1979, is under challenge in this petition under Article 226 of the Constitution of India on the ground of discrimination and thereby violation of Article 14 of the Constitution of India.

( 2 ) SRI Sandeep Mookerji, learned standing counsel of the State of U. P. , representing the respondents, submits, and rightly so, that controversy raised in instant writ petition is no longer res-integra inasmuch as it is covered by a Division Bench decision of this Court rendered in swatantra Bihar Sahkari Awas Samiti Ltd. v. State of U. P. and Others, AIR 1992 All 196.

( 3 ) SRI Arvind Srivastava, holding brief of Sri Ravi Kant, learned senior advocate appearing for the petitioner, has not been able to dispute this position despite strenuous efforts to wriggle out from binding effect of the aforesaid Division Bench decision.

( 4 ) IN view of the decision of the Court in Swatantra Bihar Sahkari Awas Samiti Ltd. v. State of u. P. and others, (supra), this petition must fail.

( 5 ) ACCORDINGLY the petition is dismissed. There is no order as to costs.


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