SUNITA AGARWAL,J. - (1.) Heard Ms. Soumya Srivastava and Sri Dhiraj Srivastava, learned counsels for the petitioners and learned Standing Counsel for the respondents.
(2.) This writ petition is directed against the orders dated 6.12.2001 and 28.9.1998 passed by respondent no. 1 and respondent no. 2; respectively, in a matter arising out of the proceedings initiated under Section 33/47 of the Indian Stamp Act, 1899. Brief facts relevant to decide the controversy at hands are that a registered agreement for levy of Toll Tax over Toll bridge namely Ambala-Saharanpur-Mussoorie Road new Hindan Bridge near Gagalheri, District Saharanpur was executed in favour of the petitioners, partners of the firm known as M/s Lekhraj and others for a period of one year in view of settlement of auction for Rs. 1,00,03,100/-. The stamp duty of Rs. 5,50,192.50/- was paid by the petitioners thereon. The letter dated 7.11.1988 handing over charge for levy of Toll Tax was issued in favour of the petitioners by the Public Works Department. After execution of the contract, the petitioners started collection of Toll Tax from 10.11.1988 and made collections upto November, 1989.
(3.) Much after the expiry of the period of the said agreement, a notice was issued to the petitioners by the respondent no. 2 stating therein that the stamp duty paid by them on the said agreement was insufficient and as such they were liable to pay deficit stamp duty and penalty. Objection dated 25.3.1992 was filed by the petitioners with the assertions therein that the stamp duty leviable as per Article 35(a) of Schedule 1-B of the Indian Stamp Act, as applicable in the State of U.P., had been paid by them. No further duty and penalty, therefore, could be imposed.;