Sanjay Maheshwari And Another vs State Of U P And 2 Others
2023 Latest Caselaw 5451 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 34
 

 
Case :- WRIT - C No. - 3454 of 2023
 

 
Petitioner :- Sanjay Maheshwari And Another
 
Respondent :- State Of U P And 2 Others
 
Counsel for Petitioner :- Rahul Pandey,Rohit Pandey
 
Counsel for Respondent :- C.S.C.
 

 
Hon'ble Saurabh Shyam Shamshery,J.

Petitioners have approached this Court challenging the order dated 4.6.2022 passed by Prescribed Authority under the Stamp Act whereby the initially determined deficiency of stamp duty was reduced and thereafter a direction was passed to return the already deposited excess amount.

Shambhavi Tiwari, Advocate, holding brief of Rohit Pandey, learned counsel for petitioner submits that while issuing above referred direction to return excess payment, component of interest was not considered. She further submits that petitioners have approached this Court directly without availing the alternative remedy of filing an appeal on the limited issue with regard to component of interest while returning the excess amount.

She further submits that aforesaid issued has been settled by this Court in Writ-C No.12032 of 2018 M/s Kailash Mansarover Build Con. Pvt. Ltd. Vs. State of U.P. & Ors, decided on 28.9.2018.

Learned counsel for the petitioners after arguing for sometime fairly submits that petitioners will avail alternative remedy and further prayed that contentions raised in this writ petition as well as above referred judgment be taken note of by the Appellate Authority while considering the appeal on a limited issue of interest on repayment of excess amount.

Learned Standing Counsel has no objection if this writ petition is disposed of.

Considering the above submissions and without entering into the merits of case, this writ petition is disposed of with liberty to petitioners to file an appeal under provisions of Stamp Act to raise the issue of component of interest on repayment of excess amount as well as the petitioners are at liberty to place a judgment passed by this Court in M/s Kailash Mansarover Build Con. Pvt. Ltd. (supra) before appellate authority and in case an appeal is filed within a period of two weeks, appellate authority will take note of submissions and above referred judgment shall pass a reasoned order in accordance with law expeditiously, preferably within a period of six weeks thereafter.

Order Date :- 17.2.2023

SB