ROSHANLAL FULCHAND Vs. CHIEF CONTROLLING REVENUE AUTHORITY
HIGH COURT OF GUJARAT
CHIEF CONTROLLING REVENUE AUTHORITY
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N. H. BHATT -
(1.) AS far as the first out of the two alternative prayers is concerned the petitioner has no case. Under sec. 54 (1A) of the Bombay Stamp Act 1958 the Chief Controlling Revenue Authority is required to make a Reference if the amount of duty payable as a result of such decision in a case where the instrument is not charged with any duty or the amount required to make up such duty in a case where the instrument is charged with insufficient duty exceeds Rs. 2000.00 at the instance of a party presen- ting an application within a period of sixty days from the date of such decision and accompanied by a fee of Rs. 100/. In the case on hand the amount of duty is only Rs. 550.00. The other sum of Rs. 1650.00 is the amount of penalty. Mr. S. A. Shahs submission was that the amount of penalty is also the part of the duty and so when total liability exce- eds Rs. 2000.00 sec. 54 (1A) of the Act is attracted. The various provisions of the Bombay Stamp Act clearly reveal the distinction between duty and penalty. Penalty is fine for not volunteering to pay the amount of duty fixed by law. It is therefore not possible for me to accede to the request made by Mr. S. A. Shah for the petitioner. Petition allowed.;
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