Delhi High Court - Orders
M/S Aecom India Private Limited vs Govt. Of Nct Of Delhi on 28 March, 2024
$~13
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 4540/2024
M/S AECOM INDIA PRIVATE LIMITED
..... Petitioner
Through: Mr. Amish Tandon with Mr. Rahul
Kumar, Mr. Anurag Kaushik and Mr.
Aakash Thakur, Advocates.
versus
GOVT. OF NCT OF DELHI
..... Respondent
Through: Ms. Rashi Jain, Advocate for Mr.
Raju, ASC, GNCTD.
CORAM:
HON'BLE MR. JUSTICE MANOJ JAIN
ORDER
% 28.03.2024 CM APPL. 18608/2024(exemption) Exemption allowed, subject to all just exceptions. W.P.(C) 4540/2024
1. Ms. Rashi Jain, learned counsel appears on advance notice and accepts notice. She seeks time to file a response by a short affidavit within two weeks' time with an advance copy to other side. Rejoinder, if any, be filed within two weeks, thereafter.
2. List on 17.05.2024.
CM APPL. 18609/20243. The petitioner has moved application under Section 151 CPC seeking directions to the respondents from enforcing the impugned order dated 08.03.2024 and taking any coercive action in relation to said order.
4. According to petitioner, petitioner itself had submitted the instrument before the Collector and sought his opinion with respect to the stamp duty to W.P.(C) 4540/2024 1 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 29/03/2024 at 04:34:07 be levied on the same.
5. Such application was taken up by the Collector and while exercising his power under Section 31 of the Indian Stamp Act, 1899, the Collector of stamps, after calculating the stamp duty, directed as under:
" Keeping in view of the facts and circumstances stated above, the applicant is directed to pay the total stamp of Rs. 1,87,09,962/-(stamp duty of Rs. 75,44,340/- and a penalty of Rs. 1,11,65,622/-) within 15 days of this Order, failing which the amount shall be recovered as arrear of land revenue under Section-48 of the Indian Stamp Act, 1899."
6. The grievance of the petitioner is that while exercising power under Section 31 of the said Act, the Collector has no jurisdiction to either levy any penalty or to initiate recovery.
7. According to learned counsel for petitioner, since there was a direction to pay the stamp duty as well as the penalty within 15 days and since such period has already expired, it is apprehended that there might be some coercive action to recover the aforesaid amount in terms of Section 48 of the Indian Stamp Act, 1899.
8. Petitioner has also strongly relied upon order dated 12.01.2018 passed by this Court in W.P.(C) 8781/2015 wherein it is inter alia, observed that Collector of Stamps, while exercising powers under Section 31 of Indian Stamp Act, 1899 has no jurisdiction to initiate recovery proceedings.
9. Learned counsel for the respondent has apprised the Court that as on date, no such precipitative step has been initiated.
10. Keeping in mind the fact that besides calculating the stamp duty, the Collector has not only levied penalty but has also directed steps for W.P.(C) 4540/2024 2 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 29/03/2024 at 04:34:07 recovery, the aspect related to recovery shall remain stayed till the next date of hearing.
11. List on 17.05.2024.
MANOJ JAIN, J MARCH 28, 2024/sw W.P.(C) 4540/2024 3 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 29/03/2024 at 04:34:08