Nanakram Kalra and another vs Board of Revenue, M.P., Gwalior and another

Hon''ble Shri N.K. Mody, J.—The prayer in this petition is for quashment of order dated 11/01/2012 Annexure-P/4 passed by respondent No.1 whereby petitioner has been directed to pay the deficit stamp duty alongwith interest @ 12% per annum and the penalty amounting to Rs.1,58,000/- Short facts of the case are that a transaction took place regarding sale and purchase of Municipal House No.38/2, New Palasia, Indore and the agreement to sale was executed on 13/05/2005 according to which the sale price was fixed @ Rs.1,481/-per sq.ft. It was alleged that it was agreed between the parties that a detailed agreement to sale shall be executed after verification of title-deeds. It was alleged that vide letter dated 10/06/2005 petitioner No.1 asked owners of the said house to accept 20% of the sale price and execute the agreement to sale but owners neither submitted full particulars about the title nor executed the agreement, therefore, a suit was filed by the petitioners. In the said suit an objection was raised to the effect that documents which were submitted by petitioners is not duly stamped. Upon this petitioners moved application before Collector of Stamps for impounding the said instruments and to make it duly stamped. The said application was allowed and petitioner was directed to pay stamp duty of Rs.6,000/-and Rs.2,000/-towards penalty. It was alleged that on 13/07/2011 the requisite amount was deposited by the petitioners. Later-on petitioners came to know that miscalculation has been committed by Collector of Stamps in calculating the stamp duty, therefore, petitioners filed the revision petition before respondent No.1 and in the said revision petition the order dated 11/01/2012 which is impugned herein has been passed, hence this petition.

Learned counsel for the petitioners submit that Annexure-P/4 is illegal. It is submitted that respondent No.1 has not authorized to impose the interest and penalty. It is submitted that petition filed by the petitioners be allowed and order Annexure-P/4 be quashed.

From perusal of record, it is evident that in the impugned order it is no where stated that how the penalty has been imposed. In view of this, petition filed by the petitioners is disposed of with a short direction that petitioners shall moved an appropriate application for recalling of the order Annexure-P/4 before the respondent No.1 wherein petitioner shall submit that the order be recalled as respondent No.1 is having no authority to impose the penalty and the interest. If such an application is filed alongwith copy of the order passed by this Court then respondent No.1 after giving an opportunity of hearing to the petitioners shall pass a reasoned order. With the aforesaid observation, petition stands disposed of. C.C. as per rules.