AIR 2017 ALLAHABAD 132 ::(2017) 135 RevDec 662 ::(2017) 6 ADJ 385 (ALL) ::(2017) 3 All WC 3073

Allahabad High Court

Hon'ble Judge(s): Surya Prakash Kesarwani , J

(A) Stamp Act (2 of 1899) , S.3— Stamp duty - Chargeability - It is stamp duty on instrument and not duty on transaction - Act of 1899 is fiscal measure to raise revenue for State on certain classes of instruments - Taxing statute provides for levy of stamp duty on execution of instruments. AIR 1965 SC 1092, AIR 1969 SC 1238, Rel. on. (Para 18) (B) Words and Phrases - 'Aggrieved person' - Includes man against whom decision has been pronounced, wrongly depriving him of something or refusing something or affecting his title to someone. (Para 23) (C) Stamp Act (2 of 1899) , S.56, S.33, S.47A— Reference to Chief Controlling Revenue Authority - Impounding of deed of conveyance - Correction deed executed to @page-All133correct clerical mistake in original sale deed, found to be sufficiently stamped - Correction deed does not create any new right in favour of vendee - Petitioner/vendor neither party to proceedings nor demand of any stamp duty made from her - No injury suffered by petitioner on finding Correction deed to be duly stamped - Petitioner, not aggrieved person - Has no locus standi to challenge orders of statutory authority. Constitution of India ,....