$~10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 14231/2024 M/S PETRO IT SOLUTIONS PRIVATE LIMITED .....Petitioner Through: Mr. Aman Agarwal and Ms. Vanshika Khandelwal, Advs.

versus DEPARTMENT OF REVENUE & ANR. .....Respondents Through: Mr. Anubhav Gupta, Panel Counsel (GNCTD) and Ms. Ishita Gupta, Adv.

CORAM:

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R

% 20.01.2026

1. The solitary grievance raised by the petitioner is qua the imposition of penalty to the extent of Rs.5,42,957/- under the Impugned Order dated

17.06.2024 passed by respondent no. 1.

2. Learned counsel appearing for the petitioner, during the course of submissions, submits that on an assurance being given by the respondent, this Court on 03.11.2025, directed the Divisional Commissioner to decide the rectification application. Thereafter, when the rectification application was presented, the same has been disposed of on the ground that the said authority has become functus officio after the passing of the order dated

17.06.2024. It is under this background, the matter has been heard.

3. The penalty of Rs.6,42,957/- was imposed by the Collector of Stamp/ SDM vide its order dated 18.03.2024. In paragraph no.1