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2022 Supreme(All) 1186

SIDDHARTHA VARMA, AJIT SINGH
Super Seal Flexible Hose Limited Thru Its Auth. Signatory – Appellant
Versus
State Of U. P. – Respondent


Advocates:
Advocate Appeared:
For the Appellant : Prakhar Tandon, V.K. Singh
For the Respondent: G.P. Srivastava, G.P.Goswami, Mahesh Narain Singh

JUDGMENT :

Siddhartha Varma, J.

Writ-C No.30548 of 2008 was filed with a prayer that the notice dated 5.5.2008 which was issued by the Collector, Gautam Budh Nagar and the letter dated 11.1.2008 which was issued by the respondent no.3-Sub-Registrar, Gautam Budh Nagar be quashed.

2. The notice which was served upon the petitioner was a notice under sections 17, 27, 33, 40, 47-A and 64 of the Indian Stamp Act, 1899 read with Rules 7, 8, 9 and 10 of the Uttar Pradesh Stamp (Valuation of Property) Rules, 1997. The notice was to the effect that the document i.e. the lease deed which was executed by the U.P. State Industrial Development Corporation-respondent no.4 (hereinafter referred to as the "UPSIDC") on 17.12.2007 had not stated about certain properties which were leased out to the petitioner and, therefore, as per the notice there was a shortage of stamp duty to the extent of Rs.74,08,000/-. The petitioner was required to appear on 4.6.2008 and was required to place before the Stamp Authorities its version. Apparently, the notice was based upon an inspection report of the Sub-Registrar of the Registration Department dated 11.1.2008. When the writ petition was filed, an order was passe

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