Madhya Pradesh High Court
Lanxess India Private Limited Thr. Thr. ... vs The Additional Tehsildar And District ... on 18 January, 2018
W.P. No.1219/2018 1
HIGH COURT OF MADHYA PRADESH: BENCH AT INDORE
W.P. No.1219/2018
LANXESS India Private Limited & Another Vs. Additional Tehsildar & Another
Indore, dated 18.01.2018
Parties through their counsel.
The petitioner before this Court has filed the present
petition being aggrieved by RRC issued by Senior Collector
of Stamp dated 18.12.2017 and 08.05.2017 (Annexure-P/1 &
P/1A) respectively.
The facts of the case reveal that petitioner No.2 has sold
transferred immovable property and an order was passed on
22.01.2014by the Collector of Stamps directing payment of stamp duty to the tune of Rs.14,42,70,831/-. Appeals were preferred by the petitioner and the same are pending before the learned Additional Commissioner, Ujjain.
Earlier also, as the amount in dispute was being recovered by the petitioner, the petitioner came up before this Court by filing a writ petition i.e. W.P. No.7604/2016 and this Court by an order dated 21.11.2016 has disposed of the writ petition with a direction to the competent authority to decide the petitioner's appeal within thirty days on merits and interim order was also passed in favour of the petitioner. There after, the learned Additional Commissioner has passed an interim order dated 24.11.2016 and in spite of there being an interim order, the Collector of Stamp has issued revenue recovery certificates.
The petitioner's prayer is that his appeal is pending, as interim order is there, the question of issuance of revenue recovery certificate doesn't arise.
On the other hand, learned Deputy Advocate General, Shri Pushyamitra Bhargava has fairly stated before this Court that the appellate authority be directed to decide the appeal at W.P. No.1219/2018 2 an early date and till then the interim order in the matter will continue.
Resultantly, after hearing learned counsel for the parties, the present writ petition stands disposed of. The interim order granted in the appeal will continue till the appeals are finally decided. The appellate authority is directed to decide the appeal within a period of thirty days from today. The impugned demand notices dated 18.12.2017 and 08.05.2017 are quashed. It is also clarified that this Court has not expressed any opinion upon the merits of the case.
It is made clear that if the appeals are not decided by the appellate authority, the interim order shall continue till the appeals are finally decided by the appellate authority.
Certified copy today itself.
(S.C. Sharma) Judge Ravi Digitally signed by Ravi Prakash Ravi Prakash DN: c=IN, o=High Court of Madhya Pradesh, ou=Administration, postalCode=452001, st=Madhya Pradesh, 2.5.4.20=8c41d94e3639781a0083754cf33213a20de4d0ca6 c70fb2b3437951134024cc4, cn=Ravi Prakash Date: 2018.01.19 10:21:15 +05'30'