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2025 DAILYLAW 21136 (ALL)

M/S BHARAT GRANITE STONE WORKS AND ANOTHER v. STATE OF UTTAR PRADESH AND 2 OTHERS

WRIC/5694/2025 · 2025-02-26

Anjani Kumar Mishra, Jayant Banerji

body2025

Judgment text

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Neutral Citation No. - 2025:AHC:27030-DB Court No. - 3 Case :- WRIT - C No. - 5694 of 2025 Petitioner :- M/S Bharat Granite Stone Works And Another Respondent :- State Of Uttar Pradesh And 2 Others Counsel for Petitioner :- Shiv Kumar Singh Counsel for Respondent :- C.S.C. Hon'ble Anjani Kumar Mishra,J. Hon'ble Jayant Banerji,J. 1. The only contention of the counsel for the petitioner is that he is not at fault if there is any deficiency in the document of lease which mining lease has been granted in favour of the petitioner. He had paid the stamp duty as pointed out by the Sub-Registrar at the time of the registration of the document. The deficiency has been pointed out during an audit and, therefore, the petitioner cannot be penalized. The DMF charges claimed has also been deposited by the petitioner although as to the chargeability of the DMF, the matter is subjudice before the Apex Court. The last submission and argument of desperation of the counsel for the petitioner is that even an NOC had been issued stating that no further dues were liable to be paid by the petitioner. 2. The issue involved is as regards deficiency of stamp duty on the registered document. In case, the petitioner is aggrieved by the order passed, he has the statutory alternative remedy of filing a revision before the Chief Controlling Revenue Authority. 3. Under the circumstances, this petition is dismissed on the ground of availability of statutory alternative remedy. Order Date :- 27.2.2025 A. V. Singh Digitally signed by :- AJAY VIKRAM SINGH High Court of Judicature at Allahabad