Parveen Ahuja And ANR. v. Commissioner, Jalandhar Division, Jalandhar And ORS.
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
Letters Patent Appeal No.4 of 2015 (O&M) DATE OF DECISION: 06.01.2015 Parveen Ahuja and another .....Appellants versus Commissioner, Jalandhar Division, Jalandhar .....Respondents CORAM:- HON'BLE MR.JUSTICE S.J. VAZIFDAR, ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH Present: Mr. Harsh Bunger, Advocate for the appellants ..
S.J. VAZIFDAR, ACTING CHIEF JUSTICE (Oral):
The learned single Judge has admitted the writ petition challenging the levy of stamp duty in the proceedings under Section 47(a) of the Indian Stamp Act, 1899 (as applicable to the State of Punjab). The appeal is against the order to the extent that a stay has been granted conditional upon the petitioners' depositing 25% of the amount demanded by the respondentauthorities. Considering the nature of the order passed by the authorities under the Stamp Act, we see no reason to interfere with the learned Judge's exercise of discretion in granting a conditional stay of the demand.
2.
The only modification that we intend making is that the respondents shall be entitled to accept the amount of 25% subject to their agreeing to return the amount in the event of their PARKASH CHAND 2015.01.07 13:02 I attest to the accuracy and authenticity of this document
LPA-4-2015 - 2 - being ordered to do so at the final hearing of the petition. The respondents shall also be entitled to withdraw the amount subject to their agreeing to refund the amount with interest if so ordered at the hearing of the petition. The time to deposit the amount, as directed by the impugned order, is extended up to and including 31st March, 2015.
3.
The application for condonation of delay is allowed. The appeal stands dismissed with the aforesaid directions. (S.J. VAZIFDAR) ACTING CHIEF JUSTICE 06.01.2015 (AUGUSTINE GEORGE MASIH) parkash* JUDGE PARKASH CHAND 2015.01.07 13:02 I attest to the accuracy and authenticity of this document