w w w . L a w y e r S e r v i c e s . i n



M/s. MSD Real Estate LLP v/s The Collector of Stamps & Another


Company & Directors' Information:- S V CORPORATION LLP [Active] CIN = AAQ-7877

Company & Directors' Information:- A AND A REAL ESTATE PRIVATE LIMITED [Active] CIN = U70101MP2005PTC017801

Company & Directors' Information:- A TO Z REAL ESTATE PRIVATE LIMITED [Active] CIN = U70102MH2010PTC210456

Company & Directors' Information:- V H REAL ESTATE PRIVATE LIMITED [Active] CIN = U70102PB2006PTC030719

Company & Directors' Information:- K. S. REAL ESTATE PRIVATE LIMITED [Active] CIN = U45201MP2006PTC018693

Company & Directors' Information:- J A REAL ESTATE PRIVATE LIMITED [Active] CIN = U70102MH2006PTC165621

Company & Directors' Information:- A L W ESTATE PRIVATE LTD [Active] CIN = U70101WB1993PTC057397

Company & Directors' Information:- A R K ESTATE PRIVATE LIMITED [Active] CIN = U45400DL2008PTC173098

Company & Directors' Information:- V A C L INDIA REAL ESTATE LIMITED [Active] CIN = U41000UP2010PLC039840

Company & Directors' Information:- S L H ESTATE PRIVATE LIMITED [Active] CIN = U45201DL2005PTC140123

Company & Directors' Information:- A P T AND CO LLP [] CIN = AAL-8025

Company & Directors' Information:- R D N A AND CO LLP [Active] CIN = AAM-4183

Company & Directors' Information:- H AND H REAL ESTATE PRIVATE LIMITED [Active] CIN = U45201DL2005PTC140352

Company & Directors' Information:- S K G ESTATE PRIVATE LIMITED [Active] CIN = U45201DL2005PTC140647

Company & Directors' Information:- A V N ESTATE PRIVATE LIMITED [Active] CIN = U45201DL2005PTC134084

Company & Directors' Information:- I AND S REAL ESTATE INDIA LIMITED [Strike Off] CIN = U70102WB2012PLC187177

Company & Directors' Information:- C A P A (INDIA) LLP [] CIN = AAF-9325

Company & Directors' Information:- M N REAL ESTATE PRIVATE LIMITED [Active] CIN = U70101DL2013PTC262884

Company & Directors' Information:- M M REAL ESTATE PRIVATE LIMITED [Active] CIN = U45201UP1993PTC015665

Company & Directors' Information:- K D REAL ESTATE PRIVATE LIMITED [Converted to LLP] CIN = U70102WB2013PTC189883

Company & Directors' Information:- N C G REAL ESTATE PRIVATE LIMITED [Active] CIN = U70109DL2006PTC152212

Company & Directors' Information:- R T C REAL ESTATE PRIVATE LIMITED [Active] CIN = U45201UP2008PTC036088

Company & Directors' Information:- M G S REAL ESTATE PRIVATE LIMITED [Active] CIN = U74140PB1989PTC009913

Company & Directors' Information:- R S A ESTATE PRIVATE LIMITED [Strike Off] CIN = U74899DL1994PTC059983

Company & Directors' Information:- S C G REAL ESTATE PRIVATE LIMITED [Active] CIN = U70109DL2006PTC152560

Company & Directors' Information:- S S R REAL ESTATE PRIVATE LIMITED [Strike Off] CIN = U45201UP1999PTC024735

Company & Directors' Information:- T. R. REAL ESTATE PRIVATE LIMITED [Active] CIN = U45201MP2006PTC018690

Company & Directors' Information:- M S ESTATE PRIVATE LIMITED [Strike Off] CIN = U45202MH1998PTC117103

Company & Directors' Information:- M D S & CO LLP [] CIN = AAF-2760

Company & Directors' Information:- A A A M & CO LLP [Active] CIN = AAT-1669

Company & Directors' Information:- M G K ESTATE PRIVATE LIMITED [Active] CIN = U74899DL1988PTC033870

Company & Directors' Information:- R C A AND CO LLP [Active] CIN = AAU-3441

Company & Directors' Information:- D B Y & CO LLP [] CIN = AAF-3364

Company & Directors' Information:- J P REAL ESTATE PRIVATE LIMITED [Active] CIN = U45200WB2007PTC114205

Company & Directors' Information:- M A REAL ESTATE PRIVATE LIMITED [Active] CIN = U70101WB1999PTC090346

Company & Directors' Information:- C A N V A S & CO LLP [] CIN = AAG-1661

Company & Directors' Information:- T C G ESTATE PRIVATE LIMITED [Active] CIN = U70100MH2004PTC148218

Company & Directors' Information:- E I U INDIA LLP [] CIN = AAG-0189

Company & Directors' Information:- S S S R & COMPANY LLP [Active] CIN = AAS-6238

Company & Directors' Information:- R. K. H. REAL ESTATE PRIVATE LIMITED [Under Process of Striking Off] CIN = U70102UP2014PTC064961

Company & Directors' Information:- A.N.D. REAL ESTATE PRIVATE LIMITED [Active] CIN = U70101WB2005PTC105881

Company & Directors' Information:- V 3 S REAL ESTATE PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U70102UP2008PTC035669

Company & Directors' Information:- V M ESTATE PRIVATE LIMITED [Active] CIN = U70101DL1996PTC079469

Company & Directors' Information:- H S S REAL ESTATE PRIVATE LIMITED [Active] CIN = U70101DL1997PTC089383

Company & Directors' Information:- J B C ESTATE PRIVATE LIMITED [Active] CIN = U45101UP1988PTC010112

Company & Directors' Information:- J D M REAL ESTATE PRIVATE LIMITED [Active] CIN = U70100CT2008PTC020789

Company & Directors' Information:- M. S. REAL ESTATE PRIVATE LIMITED [Strike Off] CIN = U70102WB2010PTC150317

Company & Directors' Information:- B M P ESTATE PRIVATE LIMITED [Under Process of Striking Off] CIN = U45200DL2006PTC156493

Company & Directors' Information:- O P G ESTATE PRIVATE LIMITED [Active] CIN = U70101DL2008PTC180602

Company & Directors' Information:- M B S P & CO LLP [] CIN = AAI-4025

Company & Directors' Information:- Y N G AND CO LLP [] CIN = AAJ-6096

Company & Directors' Information:- ECOIRIA LLP [Active] CIN = AAO-2501

Company & Directors' Information:- V S K A & COMPANY LLP [Active] CIN = AAU-5542

Company & Directors' Information:- V 3 S REAL ESTATE LLP [] CIN = AAD-7283

Company & Directors' Information:- F A M S & CO LLP [Active] CIN = AAU-9603

Company & Directors' Information:- N K R G AND CO LLP [Active] CIN = AAX-4256

Company & Directors' Information:- H N C P & CO LLP [Active] CIN = AAT-5981

Company & Directors' Information:- V G R A N D & CO LLP [Under Process Of Strike Off] CIN = AAO-5777

Company & Directors' Information:- K N F ESTATE PRIVATE LIMITED [Active] CIN = U45202PN2006PTC129684

Company & Directors' Information:- S P K REAL ESTATE PRIVATE LIMITED [Active] CIN = U70101TZ2008PTC014522

Company & Directors' Information:- A K C L INDIA REAL ESTATE LIMITED [Active] CIN = U45400UP2015PLC073479

Company & Directors' Information:- A Q Z REAL ESTATE LIMITED [Active] CIN = U74120UP2012PLC051273

Company & Directors' Information:- L D REAL ESTATE PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U45201DL2003PTC122147

Company & Directors' Information:- D. D. REAL ESTATE PRIVATE LIMITED [Active] CIN = U45200DL2008PTC174755

Company & Directors' Information:- K R REAL ESTATE PRIVATE LIMITED [Active] CIN = U45201MH2003PTC141282

Company & Directors' Information:- G. T. REAL ESTATE PRIVATE LIMITED [Strike Off] CIN = U70109WB2010PTC155118

Company & Directors' Information:- V REAL ESTATE (INDIA) PRIVATE LIMITED [Active] CIN = U70102MH2007PTC175152

Company & Directors' Information:- G K S ESTATE PRIVATE LIMITED [Active] CIN = U70102TN2007PTC063818

Company & Directors' Information:- P S REAL ESTATE PRIVATE LIMITED [Active] CIN = U45200WB2007PTC113369

Company & Directors' Information:- J R ESTATE PRIVATE LIMITED [Strike Off] CIN = U45201DL1994PTC058595

Company & Directors' Information:- G P ESTATE PRIVATE LIMITED [Strike Off] CIN = U45201GJ1987PTC009746

Company & Directors' Information:- L D REAL ESTATE LLP [] CIN = AAE-4936

Company & Directors' Information:- R S A C & CO LLP [Active] CIN = AAX-1702

Company & Directors' Information:- A B D AND CO LLP [] CIN = AAG-4228

Company & Directors' Information:- D G K T & CO LLP [Active] CIN = AAY-0763

Company & Directors' Information:- P. C. ESTATE PRIVATE LIMITED [Strike Off] CIN = U45203MH2003PTC141842

Company & Directors' Information:- R H D B & CO LLP [] CIN = AAF-9564

Company & Directors' Information:- N J S R & CO LLP [Active] CIN = AAS-6904

Company & Directors' Information:- M S T S AND CO LLP [] CIN = AAJ-9789

Company & Directors' Information:- A G N & CO LLP [Active] CIN = AAT-3343

Company & Directors' Information:- A H S G & CO LLP [Active] CIN = AAU-8429

Company & Directors' Information:- J K J S & CO. LLP [] CIN = AAI-5880

Company & Directors' Information:- A B A M & CO. LLP [] CIN = AAF-2113

Company & Directors' Information:- M N S H & CO LLP [] CIN = AAG-4390

Company & Directors' Information:- T & R INDIA LLP [] CIN = AAH-4079

Company & Directors' Information:- S G S R & CO LLP [] CIN = AAH-3391

Company & Directors' Information:- D M M & COMPANY LLP [] CIN = AAJ-7431

Company & Directors' Information:- K D REAL ESTATE LLP [Active] CIN = AAN-0421

Company & Directors' Information:- Y S K AND CO LLP [Active] CIN = AAN-5713

Company & Directors' Information:- J K K & COMPANY LLP [Active] CIN = AAX-1522

Company & Directors' Information:- K L S AND CO LLP [] CIN = AAJ-7210

Company & Directors' Information:- A Y K J & CO LLP [Active] CIN = AAS-7373

Company & Directors' Information:- K N A AND CO LLP [Active] CIN = AAU-0083

Company & Directors' Information:- H S K & CO LLP [Active] CIN = AAT-9072

Company & Directors' Information:- S D U AND CO LLP [Active] CIN = AAM-9609

Company & Directors' Information:- T M S REAL ESTATE PRIVATE LIMITED [Active] CIN = U70101PB2004PTC027645

Company & Directors' Information:- D I REAL ESTATE PRIVATE LIMITED [Strike Off] CIN = U70101RJ2013PTC041288

Company & Directors' Information:- K R J REAL ESTATE PRIVATE LIMITED [Strike Off] CIN = U70101RJ2015PTC046880

Company & Directors' Information:- A N B R ESTATE PRIVATE LIMITED [Strike Off] CIN = U70200TN2013PTC090416

Company & Directors' Information:- REAL-T PRIVATE LIMITED [Active] CIN = U70109MH2007PTC172681

Company & Directors' Information:- G. S. P ESTATE PRIVATE LIMITED [Active] CIN = U70102MH2007PTC220021

Company & Directors' Information:- S B ESTATE PRIVATE LIMITED [Active] CIN = U45200MH2003PTC142450

Company & Directors' Information:- C AND A REAL ESTATE PRIVATE LIMITED [Strike Off] CIN = U70100MH1999PTC118097

Company & Directors' Information:- S S P REAL ESTATE PRIVATE LIMITED [Active] CIN = U70100MH2002PTC137833

Company & Directors' Information:- A. R. REAL ESTATE PRIVATE LIMITED [Active] CIN = U45400UP2012PTC050397

Company & Directors' Information:- R B L A REAL ESTATE PRIVATE LIMITED [Strike Off] CIN = U70102UP2012PTC049538

Company & Directors' Information:- N. K. N. ESTATE PRIVATE LIMITED [Active] CIN = U45400WB2011PTC171474

Company & Directors' Information:- J S Y REAL ESTATE PRIVATE LIMITED [Strike Off] CIN = U70100CH2004PTC027734

Company & Directors' Information:- STAMPS OF INDIA PRIVATE LIMITED [Active] CIN = U74999DL2014PTC263550

Company & Directors' Information:- R N M REAL ESTATE PRIVATE LIMITED [Strike Off] CIN = U70109DL2014PTC271846

Company & Directors' Information:- A S REAL ESTATE PRIVATE LIMITED [Active] CIN = U70102DL2007PTC160519

Company & Directors' Information:- R B M REAL ESTATE PRIVATE LIMITED [Strike Off] CIN = U70102DL2011PTC229309

Company & Directors' Information:- J L G REAL ESTATE PRIVATE LIMITED. [Active] CIN = U70109DL2006PTC153714

Company & Directors' Information:- J M K REAL ESTATE PRIVATE LIMITED [Active] CIN = U70109DL2011PTC215141

Company & Directors' Information:- K L G ESTATE PRIVATE LIMITED [Strike Off] CIN = U70101DL2005PTC141271

Company & Directors' Information:- G L P ESTATE PRIVATE LIMITED [Active] CIN = U70101DL2006PTC148523

Company & Directors' Information:- V S C REAL ESTATE PRIVATE LIMITED [Strike Off] CIN = U70101DL2007PTC158403

Company & Directors' Information:- D V REAL ESTATE PRIVATE LIMITED [Active] CIN = U70101DL2013PTC253269

Company & Directors' Information:- R L REAL ESTATE PVT LTD [Active] CIN = U01111MP1995PTC009022

Company & Directors' Information:- C L C ESTATE PRIVATE LIMITED [Strike Off] CIN = U70109HR2009PTC039162

Company & Directors' Information:- J J REAL ESTATE PRIVATE LIMITED [Strike Off] CIN = U70101GJ2012PTC069946

Company & Directors' Information:- B. S. I. REAL ESTATE PRIVATE LIMITED [Strike Off] CIN = U70102PB2006PTC030758

Company & Directors' Information:- O S O REAL ESTATE PRIVATE LIMITED [Strike Off] CIN = U45400DL2007PTC166357

Company & Directors' Information:- A P A R & CO LLP [Active] CIN = AAS-8336

Company & Directors' Information:- A A M K & CO LLP [Active] CIN = AAT-0385

Company & Directors' Information:- V U D & CO LLP [Active] CIN = AAT-1391

Company & Directors' Information:- A K M W AND CO LLP [Active] CIN = AAF-4352

Company & Directors' Information:- MSD REAL ESTATE LLP [] CIN = AAG-4358

Company & Directors' Information:- M B D & CO LLP [] CIN = AAG-6725

Company & Directors' Information:- S R J N & CO LLP [] CIN = AAH-0969

Company & Directors' Information:- A T M S & CO LLP [] CIN = AAH-2210

Company & Directors' Information:- J J J AND COMPANY LLP [] CIN = AAH-6513

Company & Directors' Information:- B G K & CO LLP [] CIN = AAI-2849

Company & Directors' Information:- M N K D & CO LLP [] CIN = AAI-9526

Company & Directors' Information:- D S R V AND CO LLP [] CIN = AAJ-5358

Company & Directors' Information:- K D M AND CO LLP [] CIN = AAJ-9144

Company & Directors' Information:- S P K G & CO LLP [] CIN = AAK-1705

Company & Directors' Information:- V D S R & CO LLP [] CIN = AAK-2237

Company & Directors' Information:- M A S P N & CO LLP [] CIN = AAK-4575

Company & Directors' Information:- N P K & COMPANY LLP [] CIN = AAL-7453

Company & Directors' Information:- J B S K & CO LLP [Active] CIN = AAN-2033

Company & Directors' Information:- D R P B AND CO LLP [Active] CIN = AAN-7871

Company & Directors' Information:- PALVIT DEVELOPERS LLP [Active] CIN = AAO-3310

Company & Directors' Information:- N G V R AND COMPANY LLP [Active] CIN = AAO-4093

Company & Directors' Information:- J A S N & CO LLP [Active] CIN = AAP-0336

Company & Directors' Information:- R S A G AND CO LLP [Active] CIN = AAP-1444

Company & Directors' Information:- REAL P K LLP [Active] CIN = AAQ-7757

Company & Directors' Information:- P R P A & COMPANY LLP [Active] CIN = AAT-7868

Company & Directors' Information:- S M B C & COMPANY LLP [Active] CIN = AAU-0557

Company & Directors' Information:- L M R K & CO LLP [Active] CIN = AAV-4030

Company & Directors' Information:- S H REAL ESTATE LLP [Active] CIN = AAV-4281

Company & Directors' Information:- S L B M AND CO LLP [Active] CIN = AAV-4289

Company & Directors' Information:- A T K REAL ESTATE LLP [Active] CIN = AAW-3471

Company & Directors' Information:- V K & COMPANY LLP [Active] CIN = AAW-7564

Company & Directors' Information:- D A M & CO LLP [Active] CIN = AAW-8134

Company & Directors' Information:- N A D & CO LLP [Active] CIN = AAW-9504

Company & Directors' Information:- A B R & CO LLP [Active] CIN = AAX-0331

Company & Directors' Information:- V H P A & CO LLP [Active] CIN = AAY-1712

Company & Directors' Information:- N C A P & COMPANY LLP [Active] CIN = AAY-2026

Company & Directors' Information:- B M P S & CO LLP [Active] CIN = AAW-9364

Company & Directors' Information:- J K J & CO LLP [] CIN = AAE-5439

Company & Directors' Information:- S G C O & CO LLP [] CIN = AAI-0379

Company & Directors' Information:- G P S & CO LLP [] CIN = AAI-0872

Company & Directors' Information:- K K A B & CO LLP [] CIN = AAJ-3296

Company & Directors' Information:- C S D AND CO LLP [] CIN = AAJ-4629

Company & Directors' Information:- M P G V & CO LLP [] CIN = AAJ-5351

Company & Directors' Information:- A T S G & CO LLP [] CIN = AAK-3751

Company & Directors' Information:- G G S H & CO. LLP [] CIN = AAL-8083

Company & Directors' Information:- J N S V & CO LLP [Active] CIN = AAM-6900

Company & Directors' Information:- S P K T & CO LLP [Active] CIN = AAN-7572

Company & Directors' Information:- S H A & CO LLP [Active] CIN = AAO-4028

Company & Directors' Information:- R S S P K & CO LLP [Under Process Of Strike Off] CIN = AAR-2109

Company & Directors' Information:- A A S S & COMPANY LLP [Active] CIN = AAT-4426

Company & Directors' Information:- R R S J & CO LLP [Active] CIN = AAV-8062

Company & Directors' Information:- A R B R & CO LLP [Active] CIN = AAX-6334

Company & Directors' Information:- S K B & COMPANY LLP [Active] CIN = AAT-5051

Company & Directors' Information:- P R S S & CO LLP [Active] CIN = AAW-2115

Company & Directors' Information:- G A S A & CO LLP [Active] CIN = AAU-4365

Company & Directors' Information:- S P A S AND CO LLP [Active] CIN = AAS-9005

Company & Directors' Information:- S K R AND COMPANY LLP [Active] CIN = AAB-9330

Company & Directors' Information:- C S AND CO LLP [] CIN = AAL-5204

Company & Directors' Information:- M M G S AND CO LLP [Active] CIN = AAW-8857

Company & Directors' Information:- A J M S & CO LLP [Active] CIN = AAS-6794

Company & Directors' Information:- S B S S & CO LLP [] CIN = AAG-2178

Company & Directors' Information:- P Y S & CO LLP [] CIN = AAG-9715

Company & Directors' Information:- P U M & CO LLP [Under Process Of Strike Off] CIN = AAP-1869

Company & Directors' Information:- P V R A & CO LLP [Active] CIN = AAP-2457

Company & Directors' Information:- K S N C & CO LLP [Active] CIN = AAQ-8095

Company & Directors' Information:- A R N P AND CO LLP [Active] CIN = AAS-7063

Company & Directors' Information:- N M G K & COMPANY LLP [Active] CIN = AAU-2181

Company & Directors' Information:- S H A P AND COMPANY LLP [Active] CIN = AAU-5309

Company & Directors' Information:- B K Y & CO LLP [Active] CIN = AAU-7172

Company & Directors' Information:- B R D P & CO LLP [Active] CIN = AAV-4924

Company & Directors' Information:- S R B A & CO LLP [] CIN = AAF-9001

Company & Directors' Information:- C S M & CO LLP [Active] CIN = AAW-1462

Company & Directors' Information:- A C C A & CO LLP [] CIN = AAF-2112

Company & Directors' Information:- K A M AND CO LLP [Active] CIN = AAU-7380

Company & Directors' Information:- S C M K & CO LLP [Active] CIN = AAT-2422

    Civil Appeal No. 3194 of 2020 (Arising Out of SLP(C) No. 7990 of 2020)

    Decided On, 17 September 2020

    At, Supreme Court of India

    By, THE HONOURABLE MR. JUSTICE ASHOK BHUSHAN & THE HONOURABLE MR. JUSTICE R. SUBHASH REDDY & THE HONOURABLE MR. JUSTICE M.R. SHAH

    For the Appellant: Puneet Jain, Christi Jain, Advocates. For the Respondents: Arjun Garg, Aakash Nandolia, Mishra Saurabh, Advocates.



Judgment Text

Ashok Bhushan, J.Leave granted.2. This appeal has been filed against the judgment of the High Court of Madhya Pradesh at Indore dated 10.06.2020 by which the writ petition filed by the appellant challenging the notice dated 04.06.2020 issued by Additional Tehsildar (Recovery), District Indore as well as notice dated 04.06.2020 issued by Building Officer, Zone No.09, Municipal Corporation Indore has been dismissed.3. Brief facts giving rise to this appeal are:The property in question in this appeal is Lantern Hotel having Municipal No.28, Yeshwant Niwas Road, Indore with regard to which a Deed of Assent was executed on 21.04.2005 by the Trustees of Private Trust, namely, H.C. Dhanda Trust. H.C. Dhanda executed Will dated 26.10.2002. The Collector of Stamps issued notice stating that there is deficiency in the stamp duty on deed dated 21.04.2005 and passed an order dated 22.09.2008 holding the deed to be a Gift Deed and determined a deficiency of stamp duty to the extent of Rs.1,28,09,700/- and imposed penalty of ten times to the tune of Rs.12,80,97,000/-. H.C. Dhanda Trust filed writ petition in the High Court challenging order dated 22.09.2008 which was dismissed on 30.03.2017. An SLP(C) Diary No.30539 of 2017 was filed by the Trustees of H.C. Dhanda Trust against the judgment of the Madhya Pradesh High Court dated 30.03.2017 in which this Court passed following interim order dated 10.11.2017:"Issue notice, returnable in six weeks, limited to the quantum of penalty that has been imposed by the Collector (Stamps).Subject to the condition that stamp duty is paid within a period of one month, there shall be stay of the order qua the penalty."4. The Trustees of H.C. Dhanda Trust could not deposit the stamp duty, this Court made it clear by order dated 22.04.2019 in SLP(C) Diary No.30539 of 2017 that no interim order is operating as on date. An amount of Rs.1,28,09,700/- was deposited through a Treasury Challan dated 07.11.2019 which was the amount of stamp duty on behalf of Jogesh Dhanda son of late Shri H.C. Dhanda.5. The appellant, M/s. MSD Real Estate LLP by a Registered Sale Deed dated 27.11.2019, purchased the property in question, Lantern Hotel from the Trustees of the Trust of Jogesh Dhanda and Ishan Dhanda. The appellant applied for development permission and vide letter dated 18.11.2019 the appellant was granted permission for construction. Application for mutation was filed by the appellant in the Municipal Corporation. The appellant also deposited Rs.2,92,20,794/- property tax under protest, mutation in the name of the appellant was also made against the property in question.6. On 20.11.2019 the appellant along with Jogesh Dhanda submitted an application to Collector of Stamps regarding stamp duty and penalty imposed upon Lantern Hotel, Indore situate at Municipal No.28, Yeshwant Niwas Road, Indore. Along with letter the appellant submitted six post dated cheques totaling Rs.12, 80,97,025/-. A notice dated 04.06.2020 was issued by Addl. Tehsildar (Recovery) for depositing an amount of Rs.8,80,97,095/-, outstanding amount towards the penalty. On 04.06.2020 itself another letter was issued by the Office of Municipal Corporation, Indore regarding application received from the appellant for permission of building construction. The application for building permission was rejected by notice dated 04.06.2020. Aggrieved by the aforesaid two notices dated 04.06.2020 Writ Petition No.8145 of 2020 was filed by the appellant. In the writ petition the appellant has challenged notice dated 04.06.2020 issued by the Addl. Tehsildar(Recovery) as well as order dated 04.06.2020 of the Office of Municipal Corporation, Indore. The appellant also prayed for direction to restraint the respondents from giving effect to their impugned orders and from taking any coercive/penal action against the appellant.7. Learned Single Judge by its order dated 10.06.2020 dismissed the writ petition. Learned Single Judge held that the appellant being subsequent purchaser is liable to pay the penalty amount. Learned Single Judge noticed that there being no interim order in SLP(C) Diary No. 30539 of 2017 pending in this Court he was liable to pay the penalty amount. The High Court also took the view that payment of penalty by post dated cheques cannot be approved by the High Court. Insofar as notice dated 04.06.2020 issued by the Municipal Corporation, the High Court took the view that at that time no interference was called for and after payment of penalty amount in toto, the appellant would be free to apply afresh for building permission again whereafter the Municipal authorities are directed to reconsider the application for building permission. With the above discussion, the writ petition was dismissed. Aggrieved by the judgment of the High Court, the appellant has filed this appeal.8. This appeal arising out of SLP(C)No.7990 of 2020 was filed on 24.06.2020.9. During the pendency of this appeal order dated 26.07.2020 has been issued by the Municipal Corporation, Indore as well as order dated 25.07.2020 and 28.07.2020 has been issued by the Municipal Corporation, Indore. The Municipal Corporation also issued letter dated 27.07.2020 to the Sub-Divisional Officer, Revenue, Indore requesting him to remove all encroachment on Municipal property and to handover possession of the land in question to the Municipal Corporation. The appellant by means of I.A.No.72517 of 2020 has prayed for stay the aforesaid orders and notices and has prayed for other reliefs consequent to the notices and orders issued as referred to in aforesaid IA. Counter-affidavit has also been filed by the Municipal Corporation, Indore to which Rejoinder-affidavit has also been filed. On 07.07.2020 while issuing notice this Court passed the following order:"Issue notice.List along with Diary No.30539/2017.Learned counsel for the petitioner submits that towards the penalty amount Rs.6.8 crores have already been encashed/paid and for rest of the penalty amount post-dated cheques have already been given. The petitioner undertakes to ensure that all post-dated cheques are cleared so that entire amount of penalty is paid which 1 shall, however, be subject to the order of this Court in the pending petition i.e. Diary No.30539/2017.In the meantime, impugned orders including the auction proceeding shall remain stayed."10. We have heard Shri Kapil Sibal, learned senior counsel appearing for the appellant. Shri Tushar Mehta, learned Solicitor General has appeared on behalf of the State. Shri Purushaindra Kaurav, learned Advocate General, has appeared for Municipal Corporation, Indore.11. Shri Kapil Sibal submits that the action of the Addl. Tehsildar (Recovery) asking for recovery of amount of Rs.8,80,9725/- was unjustified. It is submitted that the appellant after purchasing of the property has deposited the amount of deficit stamp duty as well as post dated cheques covering the entire amount of penalty of Rs.12,80,97,025/- by letter dated 20.11.2019 which was accepted by the Collector Stamps and letter dated 23.11.2019 was issued by the Collector of Stamps that cheques of total amount has been received and no stamp duty is outstanding. It is submitted that by 04.06.2020 on which date notice was issued by Addl. Tehsildar (Recovery) out of the abovesaid cheques, two cheques of Rs.2 crores each have already been encashed by the State Government. Shri Sibal submits that subsequently he has also deposited further amount and he has undertaken before this Court to ensure that all cheques given by him towards penalty amount shall be cleared.12. Shri Sibal further submits that building permission was granted to the appellant after being satisfied with all necessary requirements which could not have been cancelled by order dated 04.06.2020 by the Municipal Corporation, Indore. He submits that the appellant was committed to pay the entire amount of the penalty which commitment was accepted by the Collector of Stamps by letter dated 23.11.2019 and the action taken for cancelling the building permission was unjustified. Shri Sibal further submitted that in spite of the interim order passed by this Court on 07.07.2020 by which this Court has stayed the impugned orders and auction proceedings by the Municipal Corporation, the Municipal Corporation has issued several orders which are malafide and illegal. The order dated 25.07.2020 passed by the Municipal Corporation of Indore cancelling the mutation of the appellant on the ground that proceeding is pending in this Court and by the Collector regarding title of the property was wholly unauthorized and illegal. The appellant having purchased the property by registered sale deed, got mutation of title in his name. He further submitted that no proceeding is pending regarding title of property as mentioned in the letter dated 25.07.2020. He further submits that another order issued on 28.07.2020 by the Office-Commissioner Municipal Corporation which mentions that Indore Municipal Corporation has already sent letter to Sub-Divisional Officer Revenue for putting up the application before the competent officer for taking action under Section 4/5 of Madhya Pradesh Public Premises Eviction Act, 1974 for eviction is wholly illegal and unauthorised. He submits that the house property No.28, Yashwant Niwas Road, Indore was in the ownership of late Shri H.C. Dhanda which was gifted by his Highness Maharaja by order dated 22.04.1948 as free gift to late Shri H.C. Dhanda being Minister in the Cabinet of hisHighness and right from 1948 late Shri H.C. Dhanda was the owner in possession with regard to which subsequently he created a Trust by his Will. He submitted that property had been purchased by the appellant by registered sale deed dated 23.11.2019 and there is no question of Corporation or anyone else claiming any title in the property, no determination of title is pending in any Court of law and the observation made by the Corporation in its letter that determination of title is pending with the office of District Collector is wholly malafide and unjustified. He submits that subsequent letters and action taken by the Corporation as well as by the State authorities are only with the intent to harass the appellant and all are actions are beyond their jurisdiction and deserve to be set aside by accepting the IAs filed by the appellant.13. Shri Tushar Mehta, learned Solicitor General appearing on behalf of the State submits that no error was committed by the Addl. Tehsildar (Recovery) in issuing recovery notice dated 04.06.2020 since the interim order being not operating in SLP(C) Diary No.30539 of 2017 the amount of penalty was outstanding. He submits that there is no procedure or provision for accepting the amount of penalty by post dated cheques as it claimed by the appellant. Shri Mehta further submits that amount of penalty being outstanding against the property, mutation in the name of the appellant against the property as well as building permission has rightly been rejected. Shri Mehta further submits that subsequent actions including the notices and orders brought by the appellant by IA No.72517 of 2020 are all actions which are subsequent actions and has no relation to issues which have been raised in this appeal. He submits that neither subsequent actions, letters were part of the writ petition nor they can be considered in this appeal. He submits if so advised it is always open to take appropriate proceeding if he is aggrieved by any action subsequently taken after the decision of the writ petition.14. Shri Purushaindra Kaurav, learned Advocate General appearing for the Corporation fairly submitted that it is the appellant who are in possession of the property in question. He submitted that notices and actions taken by the Corporation and other authorities subsequent to the decision of the writ petition cannot be made subject matter of challenge in this appeal, remedy of the appellant if any is elsewhere. He supports the order of the Municipal Corporation by which building permission earlier granted has been cancelled.15. We have considered the submission of the parties and perused the record.16. In pursuance of the order of the Collector dated 22.09.2008, Trustees of H.C. Dhanda Trust were liable to deposit stamp duty as well as penalty. In SLP(C) Diary No.30539 of 2017 the interim order granted by this Court on 10.11.2017 having not been complied with there was no interim order operating and the Trustees of H.C. Dhanda Trust were liable to deposit the stamp duty and penalty. Although deficiency of stamp duty was deposited through the Treasury Challan dated 01.11.2019 but the penalty was not deposited and only post dated cheques between dates 25.02.2020 to 25.05.2020 were submitted on behalf of the appellant and Jogesh Dhanda. The High Court has rightly observed that facility to deposit the penalty by post dated cheques cannot be approved and the appellant being subsequent purchaser was liable to deposit the amount of penalty which was outstanding against the property and which was subject matter of the gift deed dated 21.04.2005. The High Court has rightly not interfered with the order dated 04.06.2020 issued by the Addl. Tehsildar (Recovery) demanding an amount of Rs.8,80,97,025/- which was outstanding on the above date.17. We by our order of the date passed in C.A.Nos........................of 2020 (arising out of SLP(C)Nos. 10972-10973 of 2020) allowing the appeals partly, held:"In result the appeals are allowed the order of the Collector of Stamps dated 22.09.2008 is modified to the extent that penalty imposed of ten times of Rs.12,80,97,000/- is modified into five times penalty i.e. Rs.6,40,48,500/-. The appeals are partly allowed to the above extent. "18. The order of Collector dated 22.09.2008 having been modified and the amount of penalty having been reduced to the extent of half of the ten times penalty, respondents are to take steps in compliance to the said order. Shri Sibal has submitted that total deposit as on date by the appellant towards the penalty is about RS.8.8 crores. The issue of penalty as imposed by the order of the Collector of Stamps dated 22.09.2008 having already been decided by order of even date in C.A.Nos........................of 2020 (arising out of SLP(C)Nos. 10972-10973 of 2020) all the parties are to act in accordance with the said judgment.19. Now, we come to order dated 04.06.2020 which was under challenge in the writ petition before the High Court by which the Municipal Corporation, Indore has cancelled the building permission granted earlier was rejected. The High Court while considering the aforesaid by its judgment in paragraph 8 has held:"8. So far as order dated 4.6.2020 issued by the Building Officer of

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Indore Municipal Corporation is concerned, at this stage, no interference is called for as the petitioner has failed to deposit the penalty amount and this fact was suppressed in the application submitted for building permission. After the deposit of the stamp duty and the penalty, the Municipal authorities are directed to reconsider the application for building permission."20. The above observation of the High Court amply protects the rights of the appellant. In view of the deposit made by the appellant towards the penalty, the appellant is free to apply for building permission which is to be considered by the Municipal Corporation as observed by the High Court in its judgment and order dated 10.06.2020. Nothing more is required to be said about the order dated 04.06.2020 issued by the Office of the Municipal Corporation.21. Now, we come to the submission of Shri Sibal with regard to orders and notices issued by the Municipal Corporation and other State Authorities subsequent to filing of this appeal. The orders and notices issued by the Municipal Corporation and other State Authorities which have been brought on record by the IA No. 72517/2020 are all subsequent actions which were not subject matter of the writ petition before the High Court and cannot be taken into consideration in this appeal.22. With regard to subsequent notices, actions and orders, as noticed above, brought on record by IA noted above the said issues cannot be entertained in this appeal. We give liberty to the parties to seek such remedy with regard to subsequent actions and orders as permissible in law. The appeal is disposed of accordingly.
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