Dismissed

Smt. Santosh Kumari v. State of U.P. and 2 Others

Allahabad HC3 Aug 2021WRIC/7192/2021

Case brief

AI extract

What is this about?

This High Court dismissed a writ petition challenging an order imposing deficiency of stamp duty and penalty. The court held the petition was not maintainable due to a ten-year delay without plausible explanation and the existence of an alternative statutory remedy.

What did the court decide?

The writ petition is dismissed as it is not maintainable due to delay and non-availability of alternative remedy.

Smt. Santosh Kumari Vs State of U.P. and 2 Others — Writ and Judicial Review | Allahabad HC (2021)

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Court No. - 32

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Case :- WRIT - C No. - 7192 of 2021

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Petitioner :- Smt. Santosh Kumari Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Jitendra Singh Counsel for Respondent :- C.S.C.

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Hon'ble Rohit Ranjan Agarwal,J.

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Heard Sri Jitendra Singh, learned counsel for the petitioner and learned Standing Counsel for the respondents-State,

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This writ petition has been filed assailing the order dated 24.3.2011 passed by respondent No.3 holding deficiency of stamp duty of Rs.73,990/- and imposing penalty of Rs.37,000/- along with interest at the rate of 1.5% per month to be recovered from the petitioner.

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The Stamp Reporter has reported delay of 3526 days in filing the writ petition. According to learned counsel for the petitioner, in para 20 of the writ petition he has explained the delay. Relevant para 20 of the writ petition is extracted here as under :

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"That the petitioner was suffering from serious illness so he could appear before this Hon'ble Court for her grievance."

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Further learned counsel states that the petitioner is ready to deposit the deficit amount of stamp duty but penalty be waived off along with 1.5% p.m. interest.

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Having heard learned counsel for the parties and from perusal of record this writ petition is not maintainable on three counts. Firstly, this petition has been filed after a great delay of 10 years and no plausible reason has been accorded in the petition and it has only been stated that the petitioner was suffering from serious illness. No disclosure has been made about the illness or any hospitalization of the petitioner during her illness. Secondly, the order is of the year 2011 passed by Assessing Authority, which is appellable under Section 56 of the Indian Stamp Act, as such, the writ petition cannot be entertained on the ground of alternative remedy. Thirdly, the prayer of the petitioner for waiving off the penalty and the interest awarded at the rate of 1.5% per month cannot be granted as the petitioner has not availed the remedy of appeal.

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In view of the above, the writ petition is dismissed .

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Order Date :- 3.8.2021 Kushal

Smt. Santosh Kumari v. State of U.P. and 2 Others

Case brief

What is this about?

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Smt. Santosh Kumari v. State of U.P. and 2 Others

Case brief

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What did the court decide?

What the court decided

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