JUDGEMENT
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(1.)The petitioner was granted
lease of maintaining and running a Tollgate
across the Kommamuru canal on Tenali-Narakoduru
road in Guntur District from
1.4.2004 to 31.3.2006. The corresponding
lease deed was executed on 31.3.2004 and
was registered with the fifth respondent.
The lease deed is said to have been released,
on being satisfied that proper stamp duty
and necessary registration charges were paid.
(2.)The audit party of the registration
department had verified the records of the
fifth respondent and found that there is a
deficit of Rs.2,18,784/- towards stamp duty
and a sum of Rs.14,640/- towards registration
charges on the lease deed dated 31.3.2004.
On receiving the report of the audit party,
the fifth respondent addressed a letter, dated
29.9.2005, to the parties to the document,
namely, the petitioner and the first
respondent, requiring them to pay a sum of
Rs.2,33,474/- within the time stipulated
therein. Consequently, the first respondent
addressed a letter, dated 7.11.2005, requiring
the petitioner to deposit the said amount by
20.11.2005, with a warning that in case the
amount is not paid within that time, the
Tollgate would be taken over. The petitioner
challenges the said proceedings.
(3.)It is contended that the respondents
did not follow the procedure prescribed under
the Indian Stamp Act (for short 'the Act'),
particularly, the one prescribed under Section
41-A of the Act.
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