- (1.) This application is at the instance of the plaintiff and is directed against the Order No.85 dated August 22, 2013 passed by the learned Civil Judge (Senior Division), 1st Court, Alipore in Title Suit No.38 of 2007 thereby disposing of two applications, one filed by the plaintiff and another by the defendant, wherein the plaintiff has been directed to deposit the assessed stamp duty of Rs.78,75,063/- as per assessment of the stamp duty and penalty by the Collector.
(2.) In a suit, on the basis of a development agreement relating to an immovable property, the question of valuation of the suit property and the payment of stamp duty and the penalty thereon arose. The matter come up before this Court and by an order dated September 26, 2011 in C.O. No.3163 of 2011, this Hon'ble Court directed for re-assessment of the valuation to be made for the purpose of the stamp duty payable together with penalty for impounding a deed. Thereafter, the learned Trial Judge referred the matter to the Collector for determination of valuation, and he submitted the market value of the property to the tune of Rs.11,24,86,620/-. The stamp duty chargeable thereon comes to Rs.78,74,063/- and the penalty thereon has been determined at Rs.1,000/- and thus, the total amount payable for impounding is to the tune of Rs.78,75,063/- and this is apparent from Annexure-P/3 at page no.52. The defendant has filed an application for a direction upon the plaintiff to pay such stamp duty and penalty and the plaintiff has filed an application for rejection of the report of the Collector. On the basis of such assessment, the learned Trial Judge passed the impugned order directing the plaintiff to deposit the said duty along with the penalty. Both the applications have been disposed of accordingly by the impugned order. Being aggrieved, this application has been filed.
(3.) Now, the question is whether the impugned order should be sustained.;