A.K.SIKRI.J. - (1.) LEAVE granted.
(2.) ELEVEN Agreements for sale were executed in favour of the Petitioner herein. In each of these agreements a part of land comprising area 0.385 Hectare, falling in Khasra No.25 situated in village Mahua Kheda, Tehsil Kashipur, Udham Singh Nagar, Uttarakhand was sought to be purchased by the Petitioner. The Petitioner had also paid earnest money of varying amounts against the total consideration which are agreed to in each of the agreements. For example, in one Agreement dated 4.12.2007, total consideration mentioned was Rs.24,70,000/- and at the time of signing the Agreement for Sale, an advance amount of Rs.6,15,000/- was paid. A sum of Rs.10,000/- was paid as Stamp duty on this deed of Agreement of Sale. In a similar manner, other 10 agreements were also presented for registration, paying a sum of Rs.10,000/- as Stamp duty on each of them. The Deputy Registrar concerned impounded all these documents as he felt that the documents were not sufficiently stamped. Matter was referred by him to the Assistant Commissioner (Stamp & Registration) for adjudication of proper Stamp duty and to recover deficit Stamp duty from the Petitioner. Notices were issued to the Petitioner by the Assistant Commissioner (Stamp & Registration) and an enquiry was conducted. After receiving his objections, the Assistant Commissioner (Stamp & Registration) passed the orders holding that the Stamp duty paid on these documents was deficient. In each of the cases, he directed the Petitioner to make up for the deficit Stamp duty along with penalty imposed as well as interest. For example, in respect of, document, illustrated above, the Petitioner was called upon to pay Rs.1,44,3 75/- as deficient Stamp duty and Rs. 70,000/- as penalty with interest. Similar Orders were passed in other ten cases.
(3.) CHALLENGING these Orders, the Petitioner preferred Revision Petition before the Additional Commissioner, Kumaon Mandal, Nainital which was, however, dismissed by an Order dated 10.3.2011. That order was challenged by filing Writ Petitions in the High Court of Uttarakhand, Nainital which have met the same fate in so far as an issue regarding deficient Stamp duty is concerned. However, partial relief is given to the Petitioner modifying the Orders of Deputy Registrar, in as much as deficient Stamp duty is worked out at Rs. 88,800/- and not Rs.1,44,375/-. On this amount reduced penalty of 15% is imposed i.e. Rs.13,320/-.;