- (1.) RAJESH Tandon, J. Heard Smt. Tehmina Punwani, Sr. Advocate assisted by Ms. Menka Tripathi and Sri M. S. Negi, Senior Advocate, the then General for the respondents.
(2.) BY the present writ petition, the petitioner has prayed for a writ of certiorari quashing the orders dated 17-4-2002 and 24-10-2001 passed by respondents No. 2 and 4 respectively. Briefly stated according to the petitioner, Nainital Hotel Company is a Company registered under Indian Companies Act, 1956 having its registered office at 5- Mall Avenue, Lucknow. The Royal Hotel Estate Property, situated at Masllital, Nainital is owned by several co-owners who rented the entire property to the Nainital Hotel Co. (P) Ltd. who is running the Royal Hotel business. Smt. Leela Devi Sah who had 13/16 share in the Royal Hotel property sold her share to the petitioner for a sale consideration of Rupees thirteen lakhs. An agreement to sell was entered upon and was duly registered with the sub- Registrar, Nainital. The sale-deed was to be executed after the Seller obtained the Income Tax clearance. Smt. Leela Devi Sah obtained Income Tax clearance and thereafter 1-4-1989 was fixed for execution of sale-deed. According to the petitioner Smt. Leela Sah did nut come to execute the sale-deed hence, the petitioner filed an injunction suit No. 164/89 against her for restraining her from selling her 13/16 share to any one else. A temporary injunction was issued against her on 16-10-1989. Smt. Leela Sah did not come to execute the sale-deed and thereafter the petitioner filed a suit No. 531/1991 before Civil Judge, Nainital for specific performance of contract against her to execute the sale-deed in accordance with the registered agreement to sell. This suit was decreed against Smt. Leela Sah on 20-10-1992. Pursuant to that decree she executed the sale-deed on 2-12-1992 on a sale consideration of Rs. thirteen lakhs on which the requisite stamp duty of Rs. 1,88,500/- was affixed. The Sub-Registrar referred the case to the Collector, Nainital under Section 47-A (2) of the Indian Stamp Act vide report dated 9-12-1992. A Stamp Case No. 52/103 was registered against the petitioner. The Additional District Magistrate on the basis of the report dated 4-12-1993 of the Tehsildar vide order dated 15-12-1993 assumed the market value of the property for Rs. 19,38,01,750/- and for 13/16 share for Rs. 15,74,63,921. 87 on which stamp duty was worked out at Rs. 2,26,43,780/ -. Further 100% penalty was imposed and thus the stamp duty was worked out at Rs. 4,52,87,560/ -.
(3.) AGAINST that order the petitioner filed a revision before the Board of Revenue, Allahabad, which was registered as Revision No. 1145 of 1993-94. The revision was allowed vide order dated 31-8-1994 and the case was remanded back to the Collector to decide it afresh on merits. Thereafter the case was decided afresh by the Additional District Magistrate, Nainital on 22-10- 1997, feeling aggrieved the petitioner filed a revision before the Board of Revenue, Allahabad which was registered as Revision No. 588/1997-98. The revision was allowed vide order dated 10-9-1999 and the impugned order was set aside. The case was again remanded to the Additional Collector, Nainital for a fresh decision. After remand of the case fresh proceedings were started as Stamp Case No. 52/21 of 1999-2000 by the Additional District Magistrate, Nainital. The petitioner filed documentary evidence in the case. The matted remained pending for a long and, therefore, the petitioner filed a writ petition No. 2467/2001 before the High Court and vide order dated 17-8-2001 High Court has allowed the writ petition and directed the A. D. M. (E) Nainital to decide the case within two months from the date of production of certified copy of that order. The petitioner alleged that thereafter several dates were fixed by the A. D. M. (E) but order was passed on 24-10-2001. Feeling aggrieved the present writ petition has been filed by the petitioner.;