Disposed¶27

M/s Maurya Motors Pvt. Ltd. v. The State of Bihar

Patna HC28 Aug 2024CWJC/5232/2023

Case brief

AI extract

What is this about?

Maurya Motors Pvt Ltd; Patna High Court; CWJC No.5232 of 2023; Mohit Kumar Shah J; Indian Stamp Act 1899 Section 38(2); deficit stamp duty; deed of lease; penalty Rs.7,62,069/-; Impounding Case No. 01 of 2019-20; Collector-cum-District Magistrate Patna; audit objection not served; opportunity to file objections; fresh order within four weeks; Public Demand Recovery Act; writ petition disposed.

What did the court decide?

Liberty to the petitioner to file objections to the audit objection before the learned Collector, Patna within two weeks from the date of the order; upon such filing, the learned Collector, Patna to consider the objections and pass a fresh order in connection with Impounding Case No. 01 of 2019-20 within four weeks thereafter. ¶27

M/s Maurya Motors Pvt. Ltd. Vs The State of Bihar — Patna HC (2024) — LawSathi Research

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the petitioner, in whose case the audit objection annexed to the counter affidavit of respondent no. 5 was not served prior to the impugned order dated 12.11.2022 in Impounding Case No. 01 of 2019-20, should be granted an opportunity to file his objections before the learned Collector, Patna so that a fresh reasoned order may be passed.

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Court's answer

Liberty granted to the petitioner to file his objections to the audit objection before the learned Collector, Patna within two weeks from the date of the order; in case such objections are filed within that period, the learned Collector, Patna shall consider the same and pass a fresh order in connection with Impounding Case No. 01 of 2019-20 within four weeks thereafter.

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Detailed headnote1 paragraphs

Patna High Court (Mohit Kumar Shah, J) disposed of Civil Writ Jurisdiction Case No.5232 of 2023 filed by M/s Maurya Motors Pvt. Ltd. challenging the order dated 12.11.2022 of the Collector-cum-District Magistrate, Patna in Impound Case No.01 of 2019-20, which, in exercise of power under Section 38(2) of the Indian Stamp Act, 1899, had directed the petitioner to pay deficit stamp duty on the registered instrument (deed of lease) with penalty amounting to Rs.7,62,069/-, failing which recovery under the Public Demand Recovery Act. Noting the petitioner's submission that the audit objection annexed to the counter affidavit of respondent no. 5 (Accountant General) had not been served upon it prior to the impugned order, and the State counsel's undertaking that the Collector would re-visit the order upon receipt of objections, the court granted liberty to the petitioner to file objections to the audit objection within two weeks and directed the learned Collector, Patna to consider the same and pass a fresh order in connection with Impounding Case No. 01 of 2019-20 within four weeks thereafter. The writ petition was disposed of on these terms.

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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.5232 of 2023

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M/s Maurya Motors Pvt. Ltd. through its Director Pradeep Kumar Tiwary aged about 61 Years (Male) Son of Sri Laldhari Tiwary, registered Office Plot No.C-1 Industrial Area, Patliputra, Police Station-Patliputra, District-Patna.

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... ... Petitioner/s

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Versus

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The State of Bihar through the Collector-cum-District Magistrate, Patna. 2. The Collector-cum-District Magistrate, Patna.

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The Senior Deputy Collector, Legal Branch, Patna.

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The District Sub-Registrar Patna City, District-Patna.

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The Accountant General, (Accounts Assessment), Bihar, Patna.

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... ... Respondent/s

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Appearance :

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For the Petitioner/s : Mr.Jitendra Prasad Singh, Advocate For the Respondent/s : Mr.Vikash Kumar (SC-11) For the A.G. : Mr. Arun Kumar Arun, Advocate

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CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH ORAL ORDER

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7 28-08-2024

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The present writ petition has been filed

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seeking the following reliefs:-

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“1. That this is an application for issuance of an appropriate writ or writs setting aside the order dated 12.11.2022 passed by the Collectorcum-District Magistrate, Patna in Impound Case No.01 of 2019-20 whereby and whereunder in exercise of power under Section 38(2) of the Indian Stamp Act, 1899 he has directed the petitioner to pay the deficit Stamp Duty on the

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Patna High Court CWJC No.5232 of 2023(7) dt.28-08-2024 2/3

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registered instrument (deed of lease) with penalty amounting to Rs.7,62,069/- failing which the same shall be recovered under the provisions of Public Demand Recovery Act and/or to grant of any other relief/reliefs for which the petitioner is legally entitled in the facts and circumstances of the case.”

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At the outset, the learned counsel for the petitioner submits that the audit objection annexed to the counter affidavit, filed on behalf of the respondent no. 5, was not served upon the petitioner prior to passing of the impugned order dated 12.11.2022, by the learned Collector-cumDistrict Magistrate, Patna in Impounding Case No. 01 of 2019-20, hence the petitioner be granted an opportunity to file his objections before the learned Collector, Patna so that the same can be considered and a reasoned and a wholesome order may be passed, thereafter.

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Per contra , the learned counsel for the respondent-State submits that in case any objection is filed by the petitioner with reference to

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Patna High Court CWJC No.5232 of 2023(7) dt.28-08-2024 3/3

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the aforesaid audit objection, within a period of two weeks from today, the learned Collector, Patna shall re-visit his order dated 12.11.2022 and pass a fresh order, in accordance with law, forthwith.

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Having regard to the facts and circumstances of the case, I deem it fit and proper to grant liberty to the petitioner to file his objections to the aforesaid audit objection before the learned Collector, Patna, within a period of two weeks from today and in case such an objection is filed within a period of two weeks from today, the learned Collector, Patna shall consider the same and pass a fresh order in connection with Impounding Case No. 01 of 2019-20, within a period of four weeks, thereafter.

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The writ petition stands disposed off on the aforesaid terms.

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(Mohit Kumar Shah, J)

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S.Sb/-

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M/s Maurya Motors Pvt. Ltd. v. The State of Bihar

Case brief

What is this about?

What did the court decide?

M/s Maurya Motors Pvt. Ltd. v. The State of Bihar

Case brief

What is this about?

What did the court decide?

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What the court decided

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