- (1.) Heard learned Counsel for the Petitioner and learned standing counsel for the Respondents.
(2.) This writ petition arises out of proceedings under Section 47-A Stamp Act for determining deficiency in stamp duty, if any, payable on the sale-deed dated 21.5.1996. The first order was passed by A.D.M. (Finance and Revenue) Meerut on 14.7.1998 in case No. 277 of 1997-98 State v. M/s Escotel Mobile Communication Ltd. Proceedings were initiated on the complaint of the headmaster of some Primary School Fatehpur.
(3.) The authorities must be extra careful before initiating proceedings under Section 47-A of Stamp Act on the complaints of unconcerned persons. More often then not due to some grudge either not connected with or not fully concerned with the transaction in question such complaints are filed.;