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IN THE HIGH COURT OF ALLAHABAD
Hon'ble Piyush Agrawal,J.
Moradabad Bareilly Expressway Limited – Appellant
Versus
State of U.P. – Respondent
| Table of Content |
|---|
| 1. the court hears arguments from both parties. (Para 1 , 2) |
| 2. petitioner argues jurisdiction and limitation issues regarding stamp duty. (Para 3 , 4) |
| 3. respondent argues validity of proceedings based on the stamp act. (Para 5 , 12 , 13) |
| 4. court reviews the timeline of permissions and notices under the act. (Para 6 , 7 , 8 , 9 , 10 , 11) |
| 5. court finds proceedings initiated beyond statutory limitation. (Para 14 , 15 , 16 , 19) |
| 6. legislature's intent limits actions to within eight years post-execution. (Para 18) |
| 7. court quashes the impugned order and allows the writ petition. (Para 20 , 21 , 22) |
JUDGMENT :
PIYUSH AGRAWAL, J.
1. Heard Shri Tarun Agrawal, learned counsel for the petitioner and Shri A.C. Mishra, learned ACSC for the State-respondents.
2. The instant writ petition has been filed against the impugned order dated 16.10.2024 passed by the Collector, Moradabad.
3. Learned counsel for the petitioner submits that a concession agreement was executed between the petitioner and the National Highway Authority of India (NHAI) on 19.02.2010 for design, build, finance, operate and transfer (DBFOT) for maintenance and management of NH – 24, from kms. 148 to kms. 262 (approx
Proceedings initiated beyond the 8-year limitation period under the Indian Stamp Act are deemed without jurisdiction and illegal.
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The court determined that proceedings to recover deficit stamp duty must be concluded within six years from the original adjudication date, emphasizing timely resolution in revenue matters.
The main legal point established is that an application under Section 31 of the Stamp Act, along with a petition under Section 5 of the Limitation Act, can be adjudicated by the Collector for issuanc....
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