Disposed

Asrec (India) Ltd. v. Inspector General of Registration and Controller of Stamps, State of Maharashtra and Ors.

Bombay HC19 Aug 2014WP/6002/2014

Case brief

AI extract

What is this about?

The court disposed of a writ petition by directing the Collector of Stamps to adjudicate two assignment agreements under section 31 of the Bombay Stamp Act, 1958. For an already impounded document, the court directed the petitioner to avail the statutory appeal under section 32B.

What did the court decide?

Directed the Collector of Stamps to adjudicate two documents under section 31 within three months and kept the appeal remedy open for the impounded document.

Asrec (India) Ltd. Vs Inspector General of… — Service and Employment | Bombay HC (2014)

wp-6002.14

pmw

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION

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WRIT PETITION NO.6002 of 2014

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ASREC (India) Ltd. … Petitioner Vs. Inspector General of Registration and Controller of Stamps and others … Respondents

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Mr. Ashish Kamat a/w Mr. Nikhil Rajani i/by M/s. V. Deshpande & Co., for the Petitioner.

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Mr. V.S. Gokhale, AGP, for the Respondent Nos.1 to 7.

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CORAM : A.S. OKA & G.S. KULKARNI, JJ. DATE : 19^th AUGUST, 2014

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P.C.

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. Heard the learned counsel appearing for the Petitioner. Prayer clause (a) of this Petition reads thus : -

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“(a) this Hon'ble Court be pleased to issue a Writ of Mandamus or any other Writ of the like nature thereby directing the Respondent No.1 to 6 to adjudicate and register the Assignment Agreements dated 4th January 2012, 30th March 2012 and 18th May 2012 as the maximum ceiling stamp duty has already paid on the Assignment Agreements by the Petitioner as per Government notification and to return the same to the Petitioner within four weeks and within such time as this Hon'ble Court may deem fit and proper.”

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We have perused the affidavit-in-reply of Ms. Vandana Suryawanshi, Collector of Stamps, Mumbai. To the affidavit-in-reply, a copy of order dated 24th July, 2014 has been annexed. The order dated 24th July, 2014 annexed to the said affidavit is an order under section 31 of the Bombay Stamp Act, 1958 (for short “the said Act”). The said order relates to the document impounded on 4th January, 2012 which is the first document in the prayer clause. As the power has been purportedly exercised under section 31 of the said Act, a remedy of an Appeal under section 32B of the said Act is available to the Petitioner.

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As regards the other two documents, the grievance is that the adjudication under section 31 has not been made. It is contended that the second document which is dated 30th March, 2012 has not been accepted for registration.

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As the grievance is that the documents are not being adjudicated upon, a direction can be issued to the Collector of Stamps to make adjudication on the other two documents.

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Accordingly, we dispose of the Petition by passing the following order :-

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ORDER

(i) As regards the agreement impounded on 4th January, 2012, we keep the remedy of the Petitioner under section 32B of the Bombay Stamp Act, 1958 expressly open. If an Appeal is preferred by the Petitioner within a period of four weeks from today, the same shall be disposed of by the Appellate Authority on merits as expeditiously as possible and preferably within a period of six months from the date on which the Appeal is filed;

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(ii) As regards the other two documents incorporated in the prayer (a), we direct the Collector of Stamps to make an adjudication in accordance with law under section 31 of the Bombay Stamp Act, 1958. The final order of adjudication shall be passed within a period of three months from today;

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(iii) All contentions and grievances of the Petitioner on merits are kept open;

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(iv) The Petition is disposed of on above terms;

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(v) All concerned to act upon an authenticated copy of this order.

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(G.S. KULKARNI, J )

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(A.S.OKA, J )

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Asrec (India) Ltd. v. Inspector General of Registration and Controller of Stamps, State of Maharashtra and Ors.

Case brief

What is this about?

What did the court decide?

Asrec (India) Ltd. v. Inspector General of Registration and Controller of Stamps, State of Maharashtra and Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

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Coram

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