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SUBHASH VIDYARTHI
Bindu Singh – Appellant
Versus
State of U. P. – Respondent
JUDGMENT :
SUBHASH VIDYARTHI, J.
1. Heard Sri Amrendra Nath Tripathi and Sri Sant Prasad Singh Advocates, the learned counsel for the petitioner, Sri Hemant Kumar Pandey, the learned Standing Counsel for the State and perused the records.
2. Writ C No. 8666 of 2024 has been filed challenging validity of an order dated 24.01.2024 passed by the Additional District Magistrate (Finance and Revenue), District- Ambedkar Nagar in Case No. 1226 of 2022, under Section 47-A of the Indian Stamp Act, 1899, whereby a deficiency of Rs.39,080/- in payment of Stamp Duty and Rs.7,240/-in payment of registration fee has been imposed regarding Document No. 1549/2022. Besides ordering for recovery of the amount of deficiency in payment of Stamp Duty and registration fee, a penalty of Rs.10,000/- has been imposed and the entire amount has been ordered to be recovered from the petitioner along with interest at the rate of 1.5% per month. The petitioner had filed an appeal under Section 56 (1-A) of the Indian Stamp Act, bearing Case No. 581 of 2024, which has been dismissed by means of a judgment and order dated 26.07.2024 passed by the Additional Commissioner (Stamp), Ayodhya Division, Ayodhya and the peti
Notices lacking specific details regarding deficiencies in Stamp Duty violate principles of natural justice, rendering recovery orders invalid.
Authorities must adhere to the initial deficiency notice and cannot impose additional charges without proper notice and justification.
Procedural compliance under Section 33A of the Indian Stamp Act suffices for levy of deficit stamp duty; remedy through appeal is not barred by concurrent writ proceedings.
Procedural compliance under Section 33A of the Indian Stamp Act is essential and if satisfied, appeals should resolve substantive disputes rather than writ petitions.
No revenue recovery proceedings can be initiated without a final order under Section 47 A of the Stamp Act.
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