PANKAJ MITHAL, J. - (1.) HEARD Sri H.P.Mishra, learned counsel for the petitioner and learned standing counsel.
(2.) IN proceedings under Section 47-A of the Indian Stamp Act,1899 vide order dated 13.1.2010, deficiency in payment of stamp duty has been determined and a penalty of Rs.10,000/-has been imposed with the direction to pay the deficiency with interest @ 1.5%. This order has been assailed by the petitioner by filing an appeal under Section 56 of the Act before the Commissioner of the Division. At the time the appeal was filed the petitioner deposited 1/3 of the deficiency in stamp duty so determined and an interim order was passed on 25.2.2010 staying the operation of the impugned order dated 13.1.2010 for a period of one month. The appeal was heard on 22.3.2010 by the Commissioner, but before final order could be pronounced, the Commissioner was transferred. Thereafter the appeal was heard by the successor Commissioner on 26.4.2010 and order has again been reserved.
(3.) LEARNED standing counsel on obtaining instructions has informed that no final order as on date has been pronounced.;