Full Judgment
Pankaj Mithal, J.
In respect to Instrument No.2319 of 2008 proceedings for determining deficiency in stamp duty were initiated. Petitioner expressed willingness to deposit the deficiency provided no interest is levied. However, the Collector Moradabad vide order dated 15.11.2010 determined the deficiency and refused to waive the interest.
Against the aforesaid two orders the present writ petition has been filed only on the ground that as the petitioner has willingly deposited deficiency in stamp duty the interest directed to be charged be waived.
Section 47(4-A) of the Indian Stamp Act, 1899 mandates the Collector to demand simple interest @? one and a half percent per mansem on the amount of deficient stamp duty and the interest is payable from the date of execution of the instrument till the date of? actual payment of the deficient stamp duty.
In view of above provision payment of interest on deficient stamp duty on account of delay? is mandatory.
The mandate of a statutory provision for charging interest cannot be done away with when admittedly proper stamp duty had not been paid and the deficiency determined was made good later on.
The petitioner had? approached this court earlier also by means of Writ Petition No. 2686 of 2011 and the said writ petition was dismissed vide order dated 18.1.2011 clearly holding that liability of interest is a statutory liability and this court cannot waive the liability.
In view of aforesaid facts and circumstances as the interest liability is a statutory liability, the same cannot be waived and the petitioner is held liable to pay the interest at the specified rate from the execution of the instrument till the payment of the deficient stamp duty.
No other point has been argued.
Writ Petition has no merit and is dismissed.