Narayan Singh vs State Of Madhya Pradesh

Petitioner has filed the present writ petition being aggrieved by Revenue Recovery Certificate issued by Tehsildar against him on 11/11/2019.

Collector of stamps has impounded the instrument dated 14/12/1991 and vide its order dated 13/10/2008 directed the petitioner to pay stamp duty of

Rs.2,46,587/-. Petitioner has not made good the deficit stamp duty and therefore, Tehsildar has exercised its power under M.P. Land Revenue Code

and issued Revenue Recovery Certificate against the petitioner.

Petitioner is aggrieved by the said order as High Court has stayed the order passed by Executing Court dated 18/11/2014, by which application of

petitioner for making reference to the High Court under Section 60 of Indian Stamp Act, 1899 was rejected.

It is argued by the counsel appearing for the petitioner that since order of Executing Court dated 18/11/2014 has been stayed by the High Court in

W.P. No. 2169/2015 vide its order dated 16/02/2015, therefore, Tehsildar could not have proceeded for issuance of attachment warrant dated

11/11/2019 against the petitioner.

Considered the arguments raised by the petitioner.

Collector of Stamps is competent authority who has determined the deficit stamp duty on instrument dated 14/12/1991 vide order dated 13/10/2008.

The order passed by Collector of Stamps was not challenged by the petitioner in appeal and therefore, said order has become final. In W.P. No.2169

of 2015, petitioner has challenged the order passed by the Executing Court dated 18/11/2014, by which his application for reference to the High Court

for determination of proper stamp duty on instrument dated 14/12/1991 was rejected. Since Executing Court has not determined any deficit stamp

duty, which has to be paid by the petitioner and same has been determined vide order dated 13/10/2008 by Collector, Damoh, therefore, no error has

been committed by Tehsildar in proceeding against the petitioner for recovery of deficit amount of stamp duty. Writ petition filed by the petitioner

bearing No. 2169 of 2015 has already been dismissed by order of this Court. Stay of order dated 18/11/2014 passed by Executing Court was in

respect of reference of matter to the High Court under Section 60 of Indian Stamps Act and dismissal of application for execution. Said order has

nothing to do with payment of stamp duty, therefore, no error has been committed by respondent No. 3 and proceeding against the petitioner by issuing

Revenue Recovery Certificate.

In view of aforesaid, writ petition filed by the petitioner is dismissed.

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