JUDGMENT :

Sangeeta Chandra, J.

1. This petition has been filed by the petitioner challenging the order dated 5.2.2010 passed by the Appellate Authority, rejecting the appeal of the petitioner against the order passed by the Collector, Lakhimpur Kheri dated 26.2.2008 and also the order dated 26.2.2008.

2. Brief facts of the case, as have been stated in the writ petition, are to the effect that the petitioner purchased 1/4th portion of Plot no. 381 ad-measuring 0.271 hectare of agricultural land through a registered Sale Deed dated 16.6.2007. The said Sale Deed was registered as Sale Deed no. 5008 of 2007 before the Sub Registrar, Mohammdi, Lakhimpur Kheri after paying the requisite fee of registration and stamp duty etc. as per Circle Rate fixed by the District Magistrate, Lakhimpur Kheri.

3. It has been submitted by the learned counsel for the petitioner that the Sub Registrar, Mohammdi, Lakhimpur Kheri filed a wrong report, annexing an incomplete map of the area, where the land in question was situated on 30.8.2007 and recommended to the Collector and the Assistant Commissioner (Stamp) for action to be initiated under Section 33 of the Indian Stamp Act (for short 'the Act') read with Section 47-A of the Act, indicating a deficiency of Rs. 25,070/- as deficiency of stamp duty (Rs. 4460/- as registration fees). A notice was issued to the petitioner on 5.11.2007 by the Assistant Commissioner (Stamp) and the petitioner submitted his written objection, stating that the land in question is agricultural in nature and his crops are standing thereon and it was not used for any residential purposes and that a spot inspection may be carried out by the Tehsildar concerned. The objection of the petitioner was ignored and the recommendation report of the Sub Registrar, Mohammdi, Lakhimpur Kheri was confirmed by the Collector, Lakhimpur Kheri by his order dated 26.2.2008, also imposing penalty of Rs. 25,070/- and Rs. 3,760/- as interest.

4. The petitioner being aggrieved, filed an appeal before respondent no. 2, namely Appeal no. 129/466/2008-09 under Section 56 of the Act and also deposited Rs. 19,454/- i.e. 1/3rd of the amount of fine and stamp duty in the Treasury. On 2.12.2008, the Appellate Authority stayed the implementation of the order dated 26.2.2008. Later, however, the appeal was rejected and the order of respondent no. 4 was affirmed by the Appellate Authority.

5. It has been argued by the learned counsel for the petitioner that at the time of purchase, execution and registration of Sale Deed, the land in question was recorded as agricultural land in the revenue records. Till date, no notification under Section 143 of the U.P.Z.A. and L.R. Act has been issued by the competent authority, declaring it as land used for non agricultural purposes. It has been submitted that there are several judgments of this Court, which hold that stamp duty is to be charged on the property in accordance with its present status and not its future potential. The valuation cannot be determined on a presumption that the land is situated in close proximity of Abadi area or on the presumption that the land is intended to be used for the purpose other than agricultural.

6. Learned counsel for the petitioner has submitted that the khasra of the land in question i.e. the field book of village Kunwarpur shows that crops of sugarcane, potato, and onion was being sown on the land in question.

7. Learned Standing Counsel, on the basis of counter affidavit filed on behalf of the respondents has submitted that within two months of the date of purchase of the property in question, the site was inspected by the Sub Registrar, Mohammdi, Lakhimpur Kheri on 30.8.2007 and he submitted his report, finding that the Sale Deed had been executed and the stamp duty paid, showing the property in question to be used for agricultural purposes, whereas the purchaser had bought the property in question for residential purposes. It was found that no crop was sown in the property in quest