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JITENDRA JAIN
Sukhraj B. Nahar Charitable Trust – Appellant
Versus
Chief Controlling Revenue Authority – Respondent
JUDGMENT :
Jitendra Jain, J.
1. By this petition under Article 226 of the Constitution of India, petitioners have challenged an order dated 11th August 2015 passed by respondent no.3-Collector and appeal order dated 5th January 2016 passed by respondent no.2-Appellate Authority, whereby demand of Rs. 53,63,050/- on account of stamp duty on deed of rectification has been raised and confirmed.
Brief Facts :-
2. In July 2009, Lease Deed was executed between Mr. & Mrs. Sheth as "lessors" and petitioner no.1 as "lessee" for lease of land admeasuring 3872.53 sq.mtrs. bearing CTS Plot No. 53A/1-B (Part) and 53A/1-C (Part) on the terms and conditions specified therein for a period of 99 years. Both the plots were adjacent to each other but there was no demarcation. The schedule to the said lease deed reads as under :-
3. The property card on the date of execution of the aforesaid lease deed for CTS Plot No. 53A/1-B states area as 3125.50 sq.mtrs. and the said plot is reserved f
The court ruled that stamp duty on a rectification deed should only be calculated on the excess area of 178.27 sq.mtrs., not the larger figure claimed by authorities, upholding the original lease ter....
The court held that the demand for stamp duty on the rectification deed should only reflect the actual excess area of 178.27 sq. mtrs., not the inflated figure of 925.30 sq. mtrs.
Substitution of a lessee’s name post-death does not attract additional stamp duty if it does not establish a new lease.
The potential use of land at the time of sale is critical in determining stamp duty, and the burden of proof lies with the state to show that the correct duty was not paid.
Clerical errors in judgments or decrees can be corrected under Section 152 of the Civil Procedure Code, even if they originated from the pleadings, to ensure justice and accuracy in legal documentati....
The correction deed executed due to clerical error should not be treated as a new instrument requiring full stamp duty, but rather charged minimal duty to complete the transaction.
The matter is remitted to the respondent no.2 or the competent authority who may be seized of the matter, to assess the market value taking into account the monetary consideration reflected in the ex....
The Collector must follow due process and provide notice before determining stamp duty; reliance on ex-parte inspections without evidence contravenes procedural laws.
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