- (1.) The present Writ Petition has filed by the petitioners under Articles 226/ 227 of the Constitution of India, inter alia, making the following prayers: A. Issue a writ, order or direction in the nature of certiorari quashing the order dated 21.2.2002 passed by Vice-Chairman Kanpur Development Authority Kanpur Nagar (Annexure-9 to the writ petition). B. Issue a writ, order or direction in the nature of mandamus commanding the respondents not to demand arbitrary stamp duty on the security deposit for the performance of the contract for which the agreement is to be executed between the petitioners and respondents. III. Issue a writ, order or direction in the nature of mandamus commanding the respondents not to realise the stamp duty on the security deposit, only in accordance with the provision of Article 57 of Schedule IB of the Indian Stamp Act. IV. Issue any other writ order or direction which this Hon'ble Court may deem fit and proper in the facts of the case. V. Cost of the petition may be awarded to the petitioners. It is, infer alia, averred in the Writ Petition that the petitioners were Proprietorship Firms dealing with the business of plantation of trees and work of preservation, and the petitioners were approved contractors of the Kanpur Development Authority, Kanpur Nagar. The petitioners submitted various tenders for the plantation of trees to the Kanpur Development Authority, Kanpur Nagar, and various orders, as detailed in paragraph 3 of the Writ Petition, were granted for various amounts, as mentioned in the said paragraph of the Writ Petition. Copies of the orders have also been filed as Annexures-1 to 8 to the Writ Petition.
(2.) It is, inter alia, further averred in the Writ Petition that in the aforesaid orders, the Kanpur Development Authority directed for deposit of the security amount and the Stamp Duty payable on the security amount at the time of the execution of agreement. A general order dated 21.2.2002 (Annexure-9 to the Writ Petition) was issued by the Vice-Chairman, Kanpur Development Authority, Kanpur Nagar, inter alia, stating that in case of cash security, the Stamp Duty on the agreement document would be payable under Article 5(c) and Article 40(a) of Schedule-1B to the Indian Stamp Act, 1899, which would be Rs. 125/- per thousand. The petitioners have thereupon filed the present Writ Petition seeking the reliefs, as mentioned above.
(3.) We have heard Shri Vineet Kumar Singh holding brief for Shri H.N. Singh, learned counsel for the petitioners, the learned Standing Counsel appearing for the respondent No. 1 and Shri M.C. Tripathi, learned counsel for the respondent Nos. 2, 3 and 4, and perused the record. It is submitted by Shri Vineet Kumar Singh holding brief for Shri H.N. Singh, learned counsel for the petitioners that on the facts and in the circumstances of the case, the Stamp Duty could be charged only in accordance with the provisions contained in Article 57 of Schedule- 1B to the Indian Stamp Act, 1899, and the order dated 21.2.2002 (Annexure-9 to the Writ Petition) issued by the Vice-Chairman, Kanpur Development Authority, Kanpur Nagar, was not correct in law. Shri Vineet Kumar Singh has placed reliance on a Division Bench decision of this Court in Tajveer Singh and others v. State of U.P. and others, 1997 2 AWC 1029. He has also relied upon a Division Bench decision of this Court in Civil Misc. Writ Petition No. 31069 of 2003, M/s Rajesh Construction Co. and others . State of U.P. and others, decided on 9.8.2011, wherein the said Division Bench decision in Tajveer Singh case has been followed.;