IN THE HIGH COURT OF MADHYA PRADESH AT GWALIOR BEFORE HON'BLE SHRI JUSTICE AMIT SETH WRIT PETITION No. 8231 of 2013 STATE OF M.P. AND OTHERS Versus ANAND MOHAN CHHAPARWAL AND OTHERS Appearance:

Shri Vijay Sundaram - Govt. Advocate for the petitioners/State.

Shri Amit Lahoti - Advocate assisted by Shri Divakar Vyas - Advocate for respondents.

Reserved on : 03/12/2025 Delivered on : 10/12/2025 ORDER With the consent of parties, the matter is heard finally.

The instant writ petition filed under Article 226 of the Constitution of India challenges the order dated 15.01.2013 (Annexure-P/1) passed by the Board of Revenue, Madhya Pradesh, Gwalior, whereby the order dated 12.07.2012 passed by the Collector of Stamps, District Gwalior, to the extent, it imposes the penalty of Rs.9 Lacs on deficit stamp duty of Rs.51,57,442/- on the respondents has been set aside.

2. Brief facts leading to filing of the instant writ petition are as under:

2.1Certain immovable properties situated in Gwalior came to be partitioned between the respondents vide arbitration award passed in the year

2009. When the award was presented by the respondents before the Sub- Registrar for its registration, finding the stamp dut