Arijit Banerjee, J. - (1.) The short question that falls for determination in this appeal is whether or not an instrument, namely, a Nomination Agreement executed by and between the appellant/writ petitioner and the respondent no. 11 in the State of West Bengal on a non-judicial stamp paper of Rs. 10 and bearing endorsement of the Collector, Hyderabad, under Sec. 42 of the Indian Stamp Act, 1899 (in short the 'Stamp Act') is liable to be assessed for stamp duty in West Bengal as a conveyance under Art. 23 of Schedule 1A to the Stamp Act.
(2.) In a litigation between the respondent no. 11, India Media Services Pvt. Ltd. (in short 'IMSPL') and the owners of a property known as 'Indian Express Building' situate at Hyderabad, a consent decree dated 17 March, 2004 was passed by this Court awarding the said property to IMSPL. By an agreement dated 5 December, 2005 described as a 'Nomination Agreement' (hereinafter referred to as the 'said agreement') executed in Kolkata by and between IMSPL and the appellant, the appellant was nominated by IMSPL to receive convenience of the said property in its name and it is recorded in the said agreement that the appellant accepted such nomination.
(3.) Section 42 of the Stamp Act in so far the same is relevant for the present purpose reads as follows:- "S. 42. Endorsement of instruments in which duty has been paid under Section 35, 40 or 41.- (1) When the duty and penalty (if any), leviable in respect of any instrument have been paid under Section 35, Section 40 or Section 41, the person admitting such instrument in evidence or the Collector, as the case may be, shall certify by endorsement thereon that the proper duty or, as the case may be, the proper duty and penalty (stating the amount of each) have been levied in respect thereof, and the name and residence of the person paying them. (2) Every instrument so endorsed shall thereupon be admissible in evidence, and may be registered and acted upon and authenticated as if it had been duly stamped, and shall be delivered on his application in this behalf to the person from whose possession it came into the hands of the officer impounding it, or as such person may direct:" The said agreement bears an endorsement under Sec. 42 of the Stamp Act made by the Collector, Hyderabad on 4 June, 2014 certifying that the proper deficit stamp duty of Rs. 50,000/- and penalty of Rs. 1,000/- aggregating Rs. 51,000/-, has been levied in respect of the said agreement. It is not in dispute that the said amount of Rs. 51,000/- has been paid by the appellant.;