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PIYUSH AGRAWAL
Kingswood Hotel Pvt. Ltd. – Appellant
Versus
State of U. P. – Respondent
JUDGMENT :
Piyush Agrawal, J.
Heard Shri Tarun Agrawal, alongwith Shri Shiv Sagar Singh, learned counsel for the petitioners and Shri Rishi Kumar, learned ACSC for the State - respondents.
2. The instant writ petition has been filed for issuing mandamus directing the respondent No. 2 to register the correction deed dated 15.7.2015 in the name of the petitioner No. 1 as per the provision of Article 34-A of Schedule 1-B of the Indian Stamp Act. The petitioners have further prayed for a direction upon the respondents to ensure registration of the correction deed without any further delay.
3. Learned counsel for the petitioner submits that on 1.3.2010, the New Okhla Industrial Development Authority (hereinafter referred to as, 'the Noida') came out with a Scheme for commercial plots for builders/developers in Noida.
4. He further submits that the scheme, which opened on 1.3.2010, specifically contemplates a condition in paragraph Nos. 8(a), 8(d) and 8(e) providing that in case the land is allotted, then special purpose company shall be formed, which shall carry out all their responsibility as allottee and the execution of the lease deed will be made in favour of the special purpose company
The correction deed executed due to clerical error should not be treated as a new instrument requiring full stamp duty, but rather charged minimal duty to complete the transaction.
Allowance for spoiled stamps – As per tenor of instrument, hence there was no unjust enrichment of State because stamp duty paid to it was as per provisions of Stamp Act. No doubt, Stamp Act provides....
In the performance of this duty, if the authority in whom the discretion is vested under the statute, does not act independently and passes an order under the instructions and orders of another autho....
The liability to pay stamp duty on auction sale certificates is not exempted by procedural errors; legal provisions must be adhered to strictly.
Procedural compliance under Section 33A of the Indian Stamp Act is essential and if satisfied, appeals should resolve substantive disputes rather than writ petitions.
The main legal point established in the judgment is that the petitioner was not liable to pay deficit stamp duty and registration fees, and the impounding of the registered sale certificate was quash....
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.
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