WPMS/2972/2022
2022 Latest Caselaw 3843 UK

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                                  WPMS No. 2972 of 2022
                                  Hon'ble Manoj Kumar Tiwari, J.

Mr. Nikhil Singhal, Advocate for the petitioner.

Mr. Yogesh C. Tewari, Standing Counsel for the State of Uttarakhand / respondent nos. 1 to 3.

Heard.

Petitioner has challenged imposition of penalty by the Collector, in exercise of power under Section 40 of Indian Stamp Act. According to the petitioner, Collector has not recorded any reason for imposing such penalty.

Learned counsel for petitioner has relied upon a judgment rendered by Hon'ble Supreme Court in the case of Trustees of H.C. Dhanda Trust v. State of Madhya Pradesh & others in Civil Appeal Nos. 3195- 3196 of 2020.

Learned Standing Counsel, however, submits that there are two notifications issued by the Government of Uttarakhand based on which penalty and interest was imposed upon the petitioner by Collector. However, Chief Controlling Revenue Authority waived the amount of interest, as the notification regarding interest was issued, after execution of the registered sale deed. Learned Standing Counsel points out that the said registered sale deed was executed in favour of two persons, however, only petitioner has challenged imposition of penalty in this writ petition.

Learned Standing Counsel prays for and is granted six weeks' time for filing counter affidavit.

List this case on 18.03.2023. Till the next date of listing, no recovery shall be made from the petitioner, pursuant to the impugned order, if petitioner deposits a sum of Rs. 1,00,000/- (Rupees One Lacs only) with the Collector, Haridwar, within three weeks from today.

It is made clear that such deposit shall be in addition to the amount deposited towards making good the deficiency of stamp duty and shall also be subject to final outcome of the writ petition.

Stay Application (I.A. No. 1 of 2022) stands disposed of.

(Manoj Kumar Tiwari, J.) 30.11.2022 Navin