RSA No.2996 of 2008 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. RSA No.2996 of 2008 Date of Decision: 05.08.2009 Manoj Kumar ...Appellant VERSUS State of Haryana and others ...Respondents CORAM: HON'BLE MR.JUSTICE AJAY TEWARI Present: Mr. P. K. Gupta, Advocate for the appellant. *** AJAY TEWARI J. (ORAL) This appeal has been filed against the judgment of the learned lower Appellate Court reversing that of the trial court and thereby dismissing the suit of the appellant challenging the notice Ex.P1. The learned Lower Appellate Court has found that the document was not a demand but was merely a notice. In my opinion, this is the correct position in law. Consequently, this appeal is dismissed with the clarification that the appellant would be at liberty to file objections to the said notice and that if any penalty is to be levied on the appellant it can only be done in pursuance to provision under Section 47-A of the Indian Stamp Act, as applicable to Haryana. Learned counsel for the appellant states that the respondents are bent upon on recovering the same. In actuality there would be no bar to RSA No.2996 of 2008 -2- the respondents taking any steps to recover the amount due since the appellant never filed any objection. Hence in the interest of justice it is further clarified that in case the appellant files his objection within 15 days from today further proceedings to recover the amount shall not be taken unless the said objections are decided. This however comes with a caveat. In case the objections of the appellant are ultimately found meritless then it would be open to the competent authority to impose interest. No costs. As the main case has been disposed of therefore all the pending civil miscellaneous applications in the case also stand disposed of. ( AJAY TEWARI ) August 05, 2009 JUDGE ashish