IN THE HIGH COURT OF MADHYA PRADESH AT GWALIOR BEFORE HON'BLE SHRI JUSTICE AMIT SETH

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ON THE 23 OF FEBRUARY, 2026 WRIT PETITION No. 5360 of 2025 M/S FILINT HOMES INFRASTRUCTURE PVT. LTD. THR.

Versus THE STATE OF MADHYA PRADESH AND OTHERS Appearance:

Shri Naval Kumar Gupta, Senior Advocate with Shri YPS Rathore-

Advocate for petitioner.

Shri Sanjay Singh Kushwaha - Govt. Advocate for respondents/State.

ORDER

1. The instant writ petition was initially filed as MP No. 1672 of 2017 under Article 227 of the Constitution of India. Subsequently, vide order dated 07.02.2025 it was permitted to be converted into a writ petition under Article 226 of the Constitution of India and thereafter the present writ petition has been registered as such.

2. The instant writ petition takes exception to the order dated

29.2.2016 passed by the Collector of Stamps, Distt. Gwalior in Case No. 10/B-105/12-13/47 (A) (1) whereby, on the reference made by the Sub- Registrar, Gwalior vide letter dated 24.1.2013 finding deficit stamp duty on the sale deed dated 14.5.2012, the adequate stamp duty after adjusting the duty already paid was ascertained at Rs. 93,10,500/- and by imposing the penalty of Rs. 10 lacs thereon, t