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VIVEK KUMAR BIRLA
Viswatosh Narayan Singh – Appellant
Versus
State of U. P. – Respondent
JUDGMENT :
1. Heard Sri Anubhav Chandra, learned counsel for the petitioner, Sri Siddharth Singh, learned Addl. Chief Standing Counsel.
2. Present petition has been filed for quashing the impugned orders dated 27.12.2006, 29.9.2007 passed by Respondent no.3/ Sub Divisional Officer, Tehsil Kerakat, District Jaunpur and order dated 4.9.2009 passed by Respondent no.2/ Deputy Commissioner (Stamps), Varanasi Division, Varanasi.
3. By the impugned order dated 27.12.2006 passed by Respondent no.3/ Sub-Divisional Officer, Tehsil Kerakat, District Jaunpur, treating the lease deed to be in perpetuity in proceedings initiated under Section 47-A of the Indian Stamps Act, deficiency of stamp duty was found in the light of Schedule 1-B Article 35(a)(vi) of the Indian Stamps Act. The revision filed against the same was also dismissed.
4. It was submitted by learned counsel for the petitioner that initially order dated 27.12.2006 was passed by Respondent no.3 against the petitioner without granting proper opportunity of hearing to him and without following proper procedure of law. It was further pointed out that in fact, lease deed was surrendered on 2.6.2006.
5. The restoration application filed again
The lease deed contained an automatic renewal clause, establishing that no further act was required for renewal, thereby extending the lease beyond fifteen years.
Disciplinary action can be taken against quasi-judicial officers for negligence, even if the error is one of law, and lease agreements must be interpreted holistically.
The court established that independent lease deeds cannot be aggregated for stamp duty calculations, and the existence of an alternative statutory remedy precludes the invocation of writ jurisdiction....
Substitution of a lessee’s name post-death does not attract additional stamp duty if it does not establish a new lease.
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