Uttarakhand High Court
WPMS/3750/2025 on 19 February, 2026
Author: Alok Kumar Verma
Bench: Alok Kumar Verma
Office Notes,
reports, orders or
SL. proceedings or
Date COURT'S OR JUDGES'S ORDERS
No directions and
Registrar's order
with Signatures
19.02. WPMS No.3750 of 2025
2026 Hon'ble Alok Kumar Verma, J.
Learned Assistant Commissioner Stamp / Collector Stamp, Udham Singh Nagar had directed the petitioner to deposit Rs.12,37,500/- as stamp duty, Rs. 6,12,563/- as interest and Rs. 12,37,500/- as fine, total Rs. 30,87,563/-. Against the said order dated 20.09.2024, a Revision (Revision No.17 of 2024-25) was filed by the petitioner. While allowing the said Revision partially, learned Board of Revenue / Chief Controller Revenue Authority, Uttarakhand, Circuit Court, Nainital has reduced the fine of Rs.12,37,500/- to Rs. 6,18,750/- but the remaining order dated 20.09.2024 has been confirmed.
2. Heard Mr. Nagesh Aggarwal, learned counsel for the petitioner and Mr. V.D. Bisen, learned Standing Counsel for the respondent.
3. Mr. Nagesh Aggarwal, Advocate, contended that it has been held by both authorities that no stamp duty was paid on the consideration of the Agreement to sell dated 23.11.2021. He submitted that only Rs.06,18,75,000.00 was paid at the time of the Agreement. Therefore, stamp duty on the whole consideration of the agreement cannot be demanded while possession was not delivered at the time of the agreement. Petitioner undertakes to deposit the fine of Rs.6,18,750/- before the authority concerned within four weeks' from today. He further submitted that the stamp duty on the total sale consideration was paid at the time of registration of the sale-deed. Therefore, the authorities cannot demand the stamp duty twice.
4. Admit.
5. Learned counsel for the respondent has sought four weeks' time to file counter affidavit.
6. Time is granted.
7. In view of the undertaking of the petitioner, the effect and operation of the judgment dated 20.09.2024, passed by learned Assistant Commissioner Stamp/ Collector Stamp, Udham Singh Nagar and the judgment dated 11.11.2025, passed by learned Board of Revenue/ Chief Controller Revenue Authority, Uttarakhand Circuit Court, Nainital, are stayed till the next date of listing.
8. List on 22.04.2026.
(Alok Kumar Verma, J.) 19.02.2026 Pant/