Pioneer Dwelling Private ... vs State Of Maharashtra, Thr. ...
2023 Latest Caselaw 11325 Bom

2023:BHC-NAG:16086-DB



                        1                                                                wp 2689.23

                            IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                      NAGPUR BENCH : NAGPUR

                                      Writ Petition No.2689/2023

                 Pioneer Dwelling Private Limited,
                 through its Authorized Signatory,
                 Shri Anil S/o ThankappanNair,
                 Aged about 55 years, R/o. 263,
                 Bajaj Nagar, Nagpur-440010.                                             .... Petitioner

                                                       Versus

                 1.      State of Maharashtra,
                         through its Secretary, Revenue and Forest Department,
                         Mantralaya, Mumbai-32.

                 2.      State of Mahabharata,
                         through its Secretary,
                         Department of Tourism and Cultural Affairs,
                         Mantralaya, Mumbai- 32.

                 3.      The Joint District Registrar and Collector of Stamps,
                         New Administrative Building No.2,
                         A-Wing, 3rd Floor, Civil Lines, Nagpur 440014.        .... Respondents
                 -----------------------------------------------------------------------------------

Mr. Anand Parchure, Advocate for the petitioner. Ms. R. Sharma, AGP for the respondents.

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CORAM : A.S. Chandurkar & Abhay J. Mantri, JJ DATE : 03-11-2023.

Oral Judgment (Per-A.S. Chandurkar, J.)

Rule. Rule made returnable forthwith and heard

learned Counsel for the parties.

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2. The petitioner has raised a challenge to the notice

dated 28-03-2023 issued by the Collector (Stamps), Nagpur,

seeking to recover deficit stamp duty along with penalty under

the provisions of the Maharashtra Stamp Act, 1958 (for short,

'Act of 1958').

3. In the reply filed on behalf of the respondent no.3, it

is stated that against the aforesaid notice, remedy of filing an

appeal under Section 53(1A) of the Act of 1958 is available.

4. The learned Counsel for the petitioner submits that

the petitioner would prefer an appeal under Section 53(1A) of

the Act of 1958, within a period of 15 days from today. He prays

that the interim order dated 26-04-2023 be continued till the

appeal is decided. While issuing notice in the writ petition it was

directed that on the petitioner's furnishing bank guarantee in this

Court for 50% of the principal amount of Rs.63,82,475/-, no

coercive steps would be taken. The bank guarantee has been

accordingly furnished and it is valid till 03-05-2024.

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5. In view of the aforesaid, the following order will serve

the ends of justice : (a) The petitioner is at liberty to challenge the

notice dated 28-03-2023 by filing an appeal under Section

53(1A) of the Act of 1958. If such appeal is filed within a period

of 15 days from today, the same shall be entertained on merits in

the light of the fact that this writ petition was filed on

21-04-2023 which is prior to 60 days from issuing of the said

notice. The appeal shall be decided on its own merits and in

accordance with the law.

(b) The bank guarantee furnished by the petitioner shall

be kept operative till 03-05-2024 and the same shall be subject to

the final outcome of the appeal. The Appeal shall be decided by

the end of April, 2024. All points raised are kept open.

6. Rule is made absolute in above terms with no order as

to costs.

                                            (Judge)                                 (Judge)


                 Deshmukh
Signed by: Mr. S.Deshmukh
Designation: PS To Honourable Judge
Date: 04/11/2023 15:17:56