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2015 Supreme(All) 1046

D. Y. CHANDRACHUD, YASHWANT VARMA
VIJAYA JAIN – Appellant
Versus
STATE OF U. P. – Respondent


Advocates:
Counsel :
Aishwarya Pratap Singh for the Appellant; C.S.C. for the Respondents.

JUDGMENT

Hon’ble Yashwant Varma, J.—The original petitioner is in appeal before us consequent to the order of the learned Single Judge dismissing her writ petition on 17 August 2015 holding that the petitioner had an equally efficacious statutory remedy of filing an appeal under Section 56 of the Indian Stamp Act 1899 (the Act).

2. The writ petition laid challenge to an order dated 10 November 2014 passed by the Collector and District Magistrate, Gautambudh Nagar holding that the gift deed executed in favor of the appellant on 17 December 2012 was liable to be subjected to a levy of Rs. 8,89,000/- as deficit stamp duty together with penalty of four times the deficit stamp duty amounting to Rs. 35,56,000/-. Thus a total amount of Rs. 44,45,000/- was sought to be recovered from the appellant. Apart from the above, the deficit amount of stamp duty was also subjected to a levy of interest at the rate of 1.5 % per month on simple interest basis from the date of execution of the instrument till the date of actual recovery of the sums aforementioned. Since the order of 10 November 2014 was stated to have been made ex parte, the appellant sought recall of the same by moving an application b












































































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