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SUBHASH VIDYARTHI
Ascent Education Trust, Kanpur Thru. Chairman Mr. Gurusharan Singh – Appellant
Versus
State of Uttar Pradesh Thru. Addl. Chief Secy. /Prin. Secy. Deptt. of Revenue, Lko. – Respondent
JUDGMENT :
Subhash Vidyarthi, J.
1. Heard Sri Rishabh Raj Advocate, the learned counsel for the petitioner and Sri Hemant Kumar Pandey, the learned Standing Counsel representing all the opposite parties.
2. By means of the instant Writ Petition filed under Article 226 of the Constitution of India, the petitioner has challenged the validity of an order dated 12.12.2022 passed by the Collector, Unnao, holding that the petitioner has paid a deficient stamp-duty on a sale-deed dated 17.07.2017 executed in its favour and ordering recovery of a sum of Rs. 15,24,220/- towards deficient stamp-duty and an equal amount as penalty. The petitioner has also challenged the validity of an order dated 09.05.2024 passed by the Commissioner, Lucknow Division, Lucknow, dismissing the petitioner’s appeal under Section 56 (1-A) of the Indian Stamp Act filed against the aforesaid order passed by the Collector.
3. The learned Standing Counsel has raised a preliminary objection that in the order dated 09.05.2024 passed by the Commissioner Lucknow Division, Lucknow, it is recorded that it was stated on behalf of the petitioner-appellant that the penalty of Rs. 15,24,220/- imposed by the Collector, Unnao be wai
Admissions made by counsel are binding on their clients unless proven otherwise; clients may dispute recorded concessions in appropriate forums.
(1) Stamp duty is not chargeable on an order/decree of Court as the same do not fall within documents mentioned in Schedule I or I-A read with Section 3 of Stamp Act, 1899.(2) Registration of documen....
Notices lacking specific details regarding deficiencies in Stamp Duty violate principles of natural justice, rendering recovery orders invalid.
A consent decree obtained by fraud must be challenged in the court that issued it; separate suits for challenge are not maintainable.
The main legal point established in the judgment is the permissibility of amendments at any stage of the proceedings, the necessity of amendments for determining the real questions in controversy, an....
The court clarified the jurisdiction of the court in requiring payment of deficit stamp duty and penalty, and the process for depositing the penalty amount and seeking a refund from the Collector.
An unstamped document is inadmissible for any purpose, including collateral purpose, as per Section 35 of the Indian Stamp Act, 1899.
A consent decree obtained through fraud is void, and courts must investigate claims of fraud before accepting the decree as valid.
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