- (1.) The petitioner before this Court seeks quashing of the recovery proceedings initiated by the respondents dated 15.03.2013 with reference to the order of the Assistant Commissioner Stamp's, Gautam Budh Nagar dated 29.04.2009 and 30.05.2006 passed in Stamp Case no.61/1280 of 2007-08 & Case no.517/2005-06 respectively. Petitioner has further prayed that the respondents may be restrained from taking any coercive action against the petitioners and its properties in terms of the said recovery proceedings.
(2.) Facts in short leading to present writ petition are as follows: Subject matter of dispute in the present writ petition is plot no.C-14, Phase-II, Noida, District-Gautambudh Nagar. On 18.11.2002 M/s Parag Agrotech Pvt. Ltd. executed a Lease Deed of the said plot in favour of M/s P.R.Packaging Ltd. This document was subject matter of proceedings under Section 33/47-A of the Indian Stamp Act culminating in an order dated 30.05.2006 wherein the document was found to be deficiently stamped to the tune of Rs.2,11,920/-. Penalty to the tune of Rs.2,13,080/- was also imposed. What proceedings were taken against the said order, is not known. According to the petitioner, the order stands on record as on date as recovery in terms thereof are being taken. According to the petitioner under a sale deed M/s KTL Industries Pvt. Ltd. became the owner of the said plot. This M/s KTL Industries Pvt Ltd. is stated to have executed a fresh lease on 1.05.2004 in favour of one M/s Fine Chemtech Pvt. Ltd of the plot. This lease deed was also the subject matter of proceedings under Section 33/47-A of the Indian Stamp Act culminating in order dated 29.04.2009, wherein it was found that the document was deficiently stamped to the tune of Rs.5,48,380/-, penalty of Rs.10,96,760/- was also imposed. What has happened thereafter in respect of the said proceedings, is also not known. According to the petitioner this order also stands on record as per his information. Subsequently one M/s KOA Tools India Ltd has sold the same plot C-14 to the petitioner on 15.06.07. On 25.03.2013 the Revenue Authorities of District-Gautambudh Nagar have initiated recovery proceedings under the provisions of U.P.Z.A & L.R Act against the plot for recovery of the stamp duty and the penalty levied under orders dated 30.05.2006 and 29.04.2009. Hence, this petition.
(3.) According to petitioner, he was not a party to the proceedings culminating in the order dated 30.05.2006 or in the proceedings culminating in the order dated 29.04.2009 and therefore, no recovery can be affected against the plot, which has been purchased by the petitioner on 15.06.2007. According to the petitioner, he was given to understand that the plot was not encumbered and that a good valid title has been passed under the sale deed. It is further pointed out by the petitioner that in view of Section 48 read with Section 29 of the Indian Stamp Act, the liability of payment of the stamp duty in the matter of lease is upon the lessee and therefore, if there is, any deficiency in payment of stamp duty on the lease deeds executed in 2002 and in 2004, then coercive action can be taken against the lessees of the two deeds namely M/s P.R.Packaging Ltd and M/s Fine Chemtech India Pvt. Ltd. alone. It is his case that plot no.C-14 could not be put to distress for recovery of the stamp duty in terms of the orders dated 8.03.2006 and 29.04.2009. In support of his case learned counsel for the petitioner has also placed reliance upon the judgment of the Division Bench of this Court in the case of Kunwar Pal Sharma & Others Vs State of U.P & Others. He has also relied upon the judgment of Jiley Singh Vs State of U.P & Others, 2003 AIR(All) 7.;