TMI Blog2022 (5) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Applicant was prevented from complying with the order by valid reasons which are not within his control and hence, the Applicationis allowed and the reliefs granted as sought for. Delay of 451 days is condoned and time for complying with the order extended by 60 days starting from 21.04.2022 and ending by 19.06.2022 - Application allowed. - IA No. 8/2022 in CP (CAA) No. 136/230/AMR/2019 - - - Dated:- 21-4-2022 - Telaprolu Rajani, J. (Member (J)) For the Appellant : Rubaina S. Khatoon, Advocate ORDER Telaprolu Rajani, J. (Member (J)) 1. This Application is filed seeking for extension time by 60 days, to comply with the orders dated 25.09.2019 and 20.07.2020 and to condone the delay of 451 days in complying with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt of the said order, the Applicant applied to the Sub-Registrar, Kupam along with the demand draft of Rs. 50,26,800/- for payment of stamp duty; iii. after few days, the Sub-Registrar, Kupam returned the demand draft and the Applicant was constrained to address a letter to the Registrar and Collector, for payment of stamp duty which was only received by the Registrar on 04.02.2021; iv. the Registrar failed to consider the order of the Supreme Court directing to relax the period of limitation for the relevant period and directing the Applicant to pay stamp duty along with the penalty under Section 40 of the Indian Stamp Act, amounting to Rs. 1,50,80,394/-. c) The Sub-Registrar, Kupam directed the Applicant to approach the Reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply earlier since the plant was shut down from 10.05.2021 to 13.06.2021 on account of Covid-19 pandemic. The Applicant submitted all the documents as required by the Registrar. Another letter was issued by the Applicant on 08.07.2021 in the form of a reminder. On 12.07.2021 the Registrar issued a notice to the Applicant, stating that under Section 40 of the Indian Stamp Act, penalty was levied and directed the authorised representative of the Applicant to either appear in person or through a counsel, within 15 days. The Applicant issued a letter in reply to the notice received on 26.07.2021, stating that the Applicant has no objection towards payment of stamp duty and stating that levy of penalty has no application in the present case and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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