RAKESH TIWARI, J. - (1.) HEARD counsel for the parties.
(2.) THIS writ petition has been filed challenging the order dated 30.10.1984 passed by the Chief Controlling Revenue Authority under the Stamps Act and order of Additional District Collector (Finance and Revenue) Varanasi, dated 30.11.1983 and for a direction to him for endorsing certificate on proposed sale deed certifying that full stamp duty has been paid by the petitioner. No counter -affidavit was filed by the State in spite of time being granted twice but a counter -affidavit filed on 29.5.2003 is on record, which was not served on the petitioners.
(3.) THE petitioner is a public limited company. It entered into an agreement of sale for purchasing the land, building and machinery of Central Jute Mills Ltd. Sahupuri, Varanasi. A draft sale deed was prepared and was presented to the Collector, Varanasi under Section 31 of the Stamp Act for giving his opinion on 6.2.1981 with regard to proper stamp duty, chargeable on the said deed. The petitioner paid requisite fee under Section 31 of the Act. This application was registered under the Stamp Act as case No. 49/80 -81. The Collector adjudicated and by order dated 16.2.1981 determined that stamp duty on the sale deed was chargeable as Rs. 8,71,972.50.;