Uttarakhand High Court
Appellants vs M/S Nutech Vainish Udyog on 18 March, 2024
IN THE HIGH COURT OF UTTARAKHAND
AT NAINITAL
HON'BLE THE CHIEF JUSTICE MS. RITU BAHRI
AND
HON'BLE SRI JUSTICE PANKAJ PUROHIT
18TH MARCH, 2024
SPECIAL APPEAL No.574 OF 2015
State of Uttarakhand and others.
...Appellants
Versus
M/s Nutech Vainish Udyog, Munikireti and others.
...Respondents
Counsel for the appellant/State. : Mr. K.N. Joshi, learned Deputy
Advocate General.
Counsel for respondent. : Mr. B.P. Nautiyal, learned senior
counsel assisted by Mr. Mohd. Matloob,
learned counsel.
JUDGMENT :
(per Ms. Ritu Bahri, C.J.)
Heard learned counsels for the parties at
length.
2. A perusal of the order dated 14.09.2015,
passed by the learned Single Judge, shows that the
learned Single Judge had examined the Annexure No.5,
dated 02.03.2007, wherein, it had been observed that
the stamp duty shall be recovered on the sale certificate
subject to the final decision of the writ petition before
the Hon'ble Supreme Court.
3. This Court has again perused the Annexure
No.5, at page no.33, of the paper book where the
observations made by the learned Single Bench is also
reflected in the order Annexure No.5. Once the
Department themselves has admitted that they have
accepted the stamp duty subject to the final decision of
the Hon'ble Supreme Court, and the Supreme Court
decision has now come that only 2% stamp duty can be
recovered, respondents-State will refund the amount
accepted beyond 2%.
4. In the counter affidavit filed, by the State, at
page no.73, it is mentioned that the appellant-State has
deposited the draft of 7.4%, and the number of draft
has also given along with the cost amount of
Rs.208350/-, which is reproduced as under:-
लीसा लौट लेखा................................................िटहरी................................................ वन प्रभाग
पत्राक.................... नीलाम......................... िदनांक 314/9
31-10-07
1- उपज 2006 2- नीलाम की ितिथ 18.8.07
3- लौट सं० 424, 425/07-08 4- लीसा की मात्रा 200 कु०.
5- नाम क्रेता मै० सुरे�ा केिमक�, ढालवाला
6- लीसा दर 2250 7- मूल्य 450000/-
8- अनुमोदन .............वन संर�क भागीरथी वृ� पत्रांक 627/9-9 िद०-30.8.07
9- लीसा उठाने की अंितम ितिथ
िववरण ब�क ड�ा�/ट�ेजरी चालान सं० ितिथ धनरािश
10- मू� वसूली 92.60% ड�ा� सं० 605805 िद०- 208350.00
9.10.07 एस०बी०आई० ऋिषकेश
208350.00
606029 िद०-19.10.07
एस०बी०आई० ऋिषकेश
16650.00
7.4% ड�ा� सं० 605806 िद०-
9.10.07
16650.00
606030 िद०-19.10.07
450000.00
एस०बी०आई० ऋिषकेश एस०बी०आई०
ऋिषकेश
11- िवल� शु�
12-िजला प�रषद् लाभांश 645808 िद०-9.10.07 एस०बी०आई० 1000.00
5/-प्रित कु�ल ऋिषकेश
13. म�ी सिमित चैक सं० 0057402 िद० 19.10.07 11275.00
शु� 2.5 प्रितशत एस०बी०आई० ऋिषकेश
14-�ापार कर 4 % वािण� कर ड�ा� सं० 605807 10483.00
(1) फम� की िद०-9.10.07 एस०बी०आई० ऋिषकेश
पंजीकरण सं.
ड�ा� सं० 606031 िद०-19.10.07
एस०बी०आई० ऋिषकेश 10483.00
(2) िबक्री कर के�ीय उ�ादन शु� चा0नं0
9122410/154 िद०-27.10.07 74160.00
15- आयकर - फम� �ारा
प्र�ुत
16-स�ूित� िववरण रव�ा सं० ितिथ िटनों की सं�ा गोल वजन कु�ल म� शु� वजन कु�ल म�
47/20 िद० 9.10.07 613 106.13 100.00
50/20 िद 19.10.07 623 106.23 100.00
सलं�क
1- लौट लेखा प्रभागीय वनािधकारी िटहरी वन प्रभाग की सेवा म� मय संल�क के आव�क काय�वाही हेतु प्रेिषत।
2- 92.6% ड�ा� - 2 न०
7.4% ड�ा� - 2 न०
3- िजला प�रषद - 1 नं०
4- 4% बैट- 2 नं०
िनकासी रव�ा - 2 न०
योग- 9 न०
ह० अ��
लीसा भ�ार अिधकारी
ऋिषकेश।
5. Since this amount has already been deposited,
no ground is made out to interfere in the judgment of
the learned Single Judge. The special appeal is
dismissed. The State shall refund the excess stamp duty
to the respondent petitioner.
______________
RITU BAHRI, C.J.
_________________
PANKAJ PUROHIT, J.
Dt: 18th March, 2024
NR
