B.AMIT STHALEKAR,J. - (1.) Heard Sri S.D. Yadav holding brief of Sri V.S. Parmar, learned counsel for the petitioner and Sri Sanjay Goswami, learned standing counsel for the State-respondents.
(2.) The petitioner is seeking quashing of the orders dated 31.1.2005 and 30.6.2005 arising out of proceedings under the Indian Stamp Act, 1899 (hereinafter referred to as 'the Act 1899') for deficiency of stamp duty.
(3.) Briefly stated the facts of the case are that the petitioner which is a registered company entered into an agreement dated 31.3.2003 with the U.P. Power Corporation Limited, Banda on Stamp Paper of Rs. 100/- for completion of certain works. On an allegation that there was deficiency of stamp duty, proceedings were initiated against the petitioner under Section 47 A/33 of the Act. The Collector, Stamps/Parganadhikari, Banda by his order dated 31.1.2005 determined the deficiency of stamp duty against the petitioner at Rs. 6700/-. Aggrieved by the order of the Collector, Stamps the petitioner filed Stamp Appeal which has also been dismissed by the Additional Commissioner, Chitrakoot Dham Division, Banda vide his order dated 30.6.2005.;