Hon'ble Pankaj Mithal - (1.) PETITIONERS are two registered private limited companies duly incorporated under the provisions of the Indian Companies Act. They are sister companies.
(2.) THE petitioner-companies were allotted plot No. 6-B and 6-A respectively in Sector-I, district Gautambudh Nagar by the Greater Noida Industrial Development Authority having value of Rs. 18, 11, 84, 248/- and Rs. 22, 19, 63, 683/-, respectively. THE Greater Noida Industrial Development Authority vide letter dated 24.3.2011 required both the companies to furnish stamp papers equivalent to 5% of the value of the plots allotted to them for the purposes of execution of the lease deeds. Petitioner No. 1 was required to pay stamp duty of Rs. 1,24,10,000/- and petitioner No. 2 Rs. 1,52,02,992/- as per the calculation made by their counsel. Since the amount of stamp duty payable was very heavy, it was advised that the same may be paid in cash and a certificate of payment may be obtained in the form of an endorsement by the officer in charge of the treasury as provided under Section 10-A of the Indian Stamp Act. The petitioners accordingly, for the purpose of payment of requisite stamp duty, as indicated above, applied to the respective banks i.e. Allahabad Bank, Nehru Place, New Delhi and Allahabad Bank, Vasundhara, Ghaziabad for preparation of the necessary drafts/bankers cheques in favour of Chief Treasury Officer, Gautambudh Nagar, U.P. Petitioner No. 1 was issued draft No. 019641 for a sum of Rs. 1,24,10,000/- and petitioner No. 2 was issued draft No. 018564 for an amount of Rs. 1,52,02,992/-.
(3.) THE above drafts/bankers cheques were submitted for payment of stamp duty before the Officer In charge, Treasury, Gautambudh Nagar on 26.3.2011 whereupon the petitioners were required to make an application in writing. THE assistant of the counsel for the petitioners accordingly drafted two separate applications for payment of stamp duty in cash/draft/bankers cheques and for issuance of necessary certificate by endorsement However, in submitting such applications due to some inadvertence/human error the amount of stamp duty payable by the two petitioner-companies were interchanged alongwith the drafts with the result that the Officer In charge, Treasury on 30.3.2011 issued certificate by endorsement to the effect that petitioner No. 1 had paid stamp duty of Rs. 1,52,02,992/- in place of Rs. 1,24,10,000/- and that petitioner No. 2 had paid stamp duty of Rs. 1,24,10,000/- in place of Rs. 1,52,02,992/-. The petitioners on knowing about the said mistake, immediately on 1st April, 2011 moved application for correction of the above certificates but as no order was passed on the same and the petitioners were orally informed that there is no provision for any such correction, they invoked writ jurisdiction of this Court making the following prayer: (i) Issue a writ order or direction in the nature of mandamus, commanding the respondent Nos. 3 and 4 to make the necessary correction in the certificates issued under Section 10-A of the Indian Stamp Act to the effect that the name shown in the certificate annexed as Annexure No. 6 may be changed to "M/S Express Projects Pvt. Ltd." and that in Annexure No. 7 may be changed to "M/S Rajhans Infratech Pvt. Ltd." (ii) Issue a writ order or direction in the nature of mandamus commanding the respondent No. 4 to decide the application of the petitioners and to make the necessary corrections in the certificate under Section 10-A of the Indian Stamp Act, as solicited therein. (iii) Issue a writ, order or direction which this Hon'ble Court may deem fit and proper in the nature and circumstances of the case; AND (iv) To award cost of the petition to the petitioner." ;