Arfat Ahmad v. State of U.P. Thru. Prin. Secy. Revenue Lko. and 2 Others
Case brief
What is this about?
Allahabad High Court, Lucknow Bench; WRIT - C No. 10631 of 2024; Arfat Ahmad v. State of U.P.; Manish Mathur, J.; order dated 17.12.2024. Challenge to order dated 25.10.2024 under Section 47-A of the Indian Stamp Act, 1899 imposing stamp duty deficiency. Preliminary objection of maintainability upheld in effect via alternative remedy: liberty granted to appeal under Section 56, subject to deposit of deficient stamp duty and penalty before the appellate authority within four weeks of presentation of appeal. Petitioner's contention of liability limited to half (joint purchase with opposite party no.3) and liability towards accrued interest left to appellate authority. Petition disposed of.
What did the court decide?
Liberty to avail appeal under Section 56 of the Indian Stamp Act, 1899, conditional on deposit of the deficient stamp duty and penalty before the appellate authority within four weeks of presenting the appeal.