PANKAJ NAQVI,J. - (1.) Heard Ms. Kamini Jaiswal, learned Senior Counsel assisted by Sri Yash Tandon for the petitioner and Sri S.K. Upadhyay, the learned standing counsel. This writ petition is preferred against the order dated 14.11.2017, passed by the C.C.R.A, Allahabad in Stamp Appeal No. 59/2013-14 (State of U.P. and others v. M/s Regent Pvt. Ltd) , whereby delay in filing the appeal has been condoned.
(2.) A deed of amalgamation was approved by the Hon'ble Calcutta High Court vide order dated 20.5.2003 whereby certain liabilities, current assets, etc. of J.K.D.P.L were transferred to the petitioner/RDL, which became a subject matter of dispute under Section 40/47/33 of the Stamp Act before the ADM, Amroha who on 2.9.2011 after hearing the petitioner, determined the pay ability of stamp to the tune of Rs. 4 Cr along with statutory interest, penalty of Rs. 2 Cr, registration charges Rs. 5020/-, net amounting to Rs. 6,00,05,020/-. The petitioner filed a review of the order dated 2.9.2011 on 29.9.2011 which came to be allowed on 14.12.2011. The State challenged the order dated 14.12.2011 in Stamp Appeal No. 59/2013-14 under section 56 of the Stamp Act before the C.C.R.A, Allahabad on 17.10.2013 without any application for condonation of delay. Upon an objection raised by the petitioner that in the absence of any delay condonation application, appeal preferred by the State is liable to be dismissed, the State filed an application for delay condonation in the pending appeal on 3.11.2017, allegedly without service of notice upon the appellant/respondent State on the premise that the order dated 14.12.2011 was not placed or brought to the knowledge of any authority and it was only on a complaint in the year 2013 that the order came to the knowledge of the Department and it was then decided to file an appeal. The petitioner was granted time on 7.11.2017 to file objections to the delay but no objection in writing was filed, only oral objections were advanced. The C.C.R.A on 14.11.2017 condoned the delay in filing of the appeal and stayed the operation of the order dated 14.12.2011, fixing 19.12.2017 for hearing of the appeal. Challenging the order dated 14.11.2017, condoning the delay in the pending appeal, the present writ petition has been filed.
(3.) It is submitted by learned Senior Counsel for the petitioner that delay has been mechanically condoned, the order dated 14.11.2017 is liable to be set aside/quashed and that of the review dated 14.12.2011 be restored.;