Haji Hakumuddin S/O Haji Safi vs State Of Rajasthan
2023 Latest Caselaw 4679 Raj/2

      HIGH COURT OF JUDICATURE FOR RAJASTHAN
                  BENCH AT JAIPUR

              D.B. Civil Writ Petition No. 4220/2023

Haji Hakumuddin S/o Haji Safi, R/o Ward No. 13 Sultana, Tehsil
Chirawa, District Jhunjhunu.
                                                                   ----Petitioner
                                   Versus
1.     State Of Rajasthan, Through Deputy Inspector General Of
       Stamp And Registration, Collector (Stamps), Sikar Circle.
2.     Collector (Stamp) Sikar, Collector Office Sikar.
3.     Shri Laxmi Naryan Rathi S/o Shri Jai Nayan, R/o C/o Ashi
       Infrastructure And Project Ltd. In Front Of Gadiya
       Bhawan, Modi Road, Jhunjhunu At Present Abbad Akola.
                                                                ----Respondents

For Petitioner(s) : Mr. M.A. Khan, Advocate with Ms. Rekha Jain, Advocate

HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA

Judgment / Order

11/09/2023

This petition has been filed by the petitioner aggrieved by

the imposition of stamp duty on a document.

We find that the petitioner had preferred a revision petition

which was listed for consideration before the Rajasthan Tax Board

on 17.10.2022, on which date, order was passed directing the

petitioner to deposit 25% of the disputed tax. When the case was

again listed on 02.11.2022, revision petition was dismissed for

want of prosecution as nobody appeared. It appears that on

02.11.2022, neither the amount was deposited, nor any

appearance was made. The order dated 17.10.2022 required the

petitioner to deposit 25% of the disputed tax amount. If the

(2 of 2) [CW-4220/2023]

petitioner has any grievance, he could have insisted for

exemption. But as nobody appeared, the Tax Board was left with

no option, but to dismiss the revision petition. The petitioner is

granted liberty to seek revival of the revision petition and raise all

the submissions which have not been raised earlier in support of

his case that he is not liable for payment of any further stamp

duty on account of execution of subsequent sale deed.

With the liberty aforesaid, this petition is dismissed.

(SHUBHA MEHTA),J (MANINDRA MOHAN SHRIVASTAVA),J

Mohita /4

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