Full Judgment Text
$~2
*IN THE HIGH COURT OF DELHI AT NEW DELHI
% Judgment delivered on: 14.12.2016
+ W.P.(C) 11655/2016
M/S LOREAL ..... Petitioner
versus
COLLECTOR OF STAMPS /
SDM-KALKAJI & ANR ..... Respondents
Advocates who appeared in this case:
For the Petitioner : Mr S.K.Bansal and Md Sazid Rayeen, Advocates..
For the Respondent : Ms Aayushi Gupta and Mr Raman Duggal, Advocates for R-
1/Collector of Stamps/ SDM Kalkaji.
CORAM:-
HON’BLE MR JUSTICE SANJEEV SACHDEVA
JUDGMENT
SANJEEV SACHDEVA, J. (ORAL)
CM No.45911/2016(exemption)
Allowed, subject to all just exceptions.
W.P.(C) 11655/2016 & CM No.45910/2016(stay)
1. The petitioner seeks quashing of the order of the Collector of
Stamps assessing the stamp duty on the alleged deed of assignment
dated 09.03.2006.
W.P.(C) No.11655/2016 Page 1 of 3
2. It is contended by learned counsel for the petitioner that the said
purported deed of assignment is not a valid document inasmuch as the
stamp paper of Rs.10/-, which is affixed on page-1, does not have any
endorsement on the rear, i.e., does not have the name, particulars of
the party purchasing the stamp paper and even the purpose for which
the stamp paper has been purchased.
3. It is further contended that the deed does not bear the signatures
of the parties on the first page and it appears that the purported
signatures are scanned and computer-printed and not the original
signatures. He further submits that the deed of assignment is forged
and fabricated.
4. The purported deed of assignment is sought to be relied upon
by respondent No.2 against the petitioner in a suit filed by respondent
No.2 in which the petitioner has been arrayed as a defendant.
5. The present petition relates to the assessment of the stamp duty
payable on the purported deed of assignment.
6. In my view, the objections raised by the petitioner can very
well be raised in the suit, which is filed by respondent No.2 against
the petitioner. Learned counsel for the petitioner submits that these
objections have already been raised in the suit.
7. The Collector of Stamps is merely to assess the stamp duty
payable on the purported deed of assignment. The Collector of Stamp
W.P.(C) No.11655/2016 Page 2 of 3
is not to determine the issue of forgery or fabrication of the document,
which would be decided in appropriate proceedings, inter alia, a suit.
8. Since the respondent No.2 has already filed a suit against the
petitioner and the petitioner has raised objections, the issues raised by
the petitioner are left open to be adjudicated in appropriate
proceedings including the suit filed by respondent No.2.
9. In view of the fact that the issues raised by the petitioner are left
open to be decided in the suit, the learned counsel for the petitioner
does not press this petition any further with regard to the assessment
of Stamp Duty payable on the purported assignment Deed.
10. The Writ Petition is accordingly dismissed as withdrawn,
leaving the other issues raised by the Petitioner open.
SANJEEV SACHDEVA, J
DECEMBER 14, 2016
‘ rs’
W.P.(C) No.11655/2016 Page 3 of 3