MR. GURDEV RAJ KUMAR vs COLLECTOR OF STAMPS (GOVERMENT OF NCT OF DELHI)

$~J * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment pronounced on: 28.10.2025 W.P.(C) 1463/2021 MR. GURDEV RAJ KUMAR .....Petitioner Through: Mr. Amish Tandon, Ms. Charchika Yadav, Advocates. versus COLLECTOR OF STAMPS (GOVERMENT OF NCT OF DELHI) .....Respondent Through: Mr. Lalltaksh Joshi, Ms. Ananya Sanjiv Saraogi, Advocates. CORAM: HON'BLE MR. JUSTICE SACHIN DATTA JUDGMENT 1. The present petition has been filed by the petitioner seeking quashing of the order dated 19.10.2020, bearing No. COS/VasantVihar/2020/1068 passed by the respondent / Collector of Stamps, GNCTD, whereby, the petitioner was directed to pay the allegedly deficient stamp duty of Rs. 51,740/- along with penalty of Rs. 2,06,960/- . The petitioner further seeks a direction for refund of the additional stamp duty amounting to Rs. 2,58,700/-. 2. The factual matrix, as set forth by the petitioner is that he entered into a lease deed dated 01.07.2020 with Optimum Therapeutics Private Limited, in respect of property bearing No. F-63, Poorvi Marg, Vasant Vihar, New Delhi. Clause 6 of the said lease deed unequivocally stipulates that the property shall be used solely for residential purposes. 3. On presentation of