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2013 Supreme(All) 1224

PANKAJ MITHAL
VINEETA AGARWAL – Appellant
Versus
ADDITIONAL COMMISSIONER (ADMINISTRATION) – Respondent


Advocates Appeared:
Ramesh Chandra Dwivedi for the Petitioner; C.S.C., Satish Chaturvedi, Ashwani Mishra and R.K. Pandey for the Respondents.

JUDGMENT

Hon’ble Pankaj Mithal, J.—Heard Sri Ramesh Chandra Dwivedi, learned counsel for the petitioner, learned Standing Counsel for respondent Nos. 1 to 3 and Sri Rajesh Kumar Pandey, counsel for Allahabad Development Authority, respondent No. 4.

Petitioner is aggrieved by the order of the Additional Collector (Finance and Revenue), Allahabad dated 15.2.2008 and the appellate order thereto dated 28.7.2008 passed by the Additional Commissioner (Administration), Allahabad Division, Allahabad.

2, Undisputed facts giving rise to this petition are that the Allahabad Development Authority leased out a plot of land in favour of the petitioner in Shantipuram Scheme, Phaphamau, Allahabad and a lease-deed in respect of the same was executed on 4.6.2003. However, in the lease-deed the plot number was incorrectly mentioned as D-396 in place of D-393. Accordingly, a correction deed was executed and got registered on 7.2.2006. The authorities by the impugned orders have determined deficiency in stamp duty on the aforesaid correction deed by treating it to be a fresh lease-deed.

3. The submission of learned counsel for the petitioner is that by the aforesaid deed dated 7.2.2006 only correction i








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