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SAUMITRA DAYAL SINGH
Surendra Varenyam – Appellant
Versus
Commissioner Aligarh Division – Respondent
JUDGMENT :
1. Sri Triveni Shankar, assisted by Sri Ajay Shankar, learned counsel for the petitioner and Sri Sanjay Goswami, learned Addditional Chief Standing Counsel for the Revenue.
2. Present writ petition has been filed to assail the order dated 8.9.2021 passed by the Commissioner, Aligarh Division, Aligarh in Case No.00210 of 2020 (M/s Surendra Varenyam vs. State of U.P.). That appeal filed under Section 56(1A) Indian Stamp Act, 1899 (hereinafter referred to as 'the Act') has been dismissed. Thus, the order passed under Section 47A of 'the Act' dated 6.3.2020 passed by Additional District Judge (Finance and Revenue), Etah has been affirmed.
3. By the subject deed dated 7.12.2018 the petitioner purchased 0.647 hectares and 0.040 hectares in Plot No.1058 ad measuring 0.405 hectare and half share of Plot No.1058 (Sa) ad measuring 0.680 hectares. The petitioner valued the deed at Rs.16,25,000/-and paid stamp duty of Rs.1,20,000/-.
4. Upon a complaint, the matter was referred for valuation of the deed and computation of stamp duty. In those proceedings it was found that the total area of Plot No.1058 was 0.405 hectares and that plot no.1058 (Sa) was 0.680 hectares. Also there pre-exist
The valuation of land for stamp duty is based on evidence of use, and the imposition of penalty requires direct evidence of suppression or material concealment.
The central legal point established in the judgment is that if there is no declaration of the land being abadi and the actual user of the land is agricultural, the stamp duty treating the nature of l....
The main legal point established in the judgment is the determination of stamp duty valuation based on the market value of the property on the date of the instrument and the potential use of the land....
The classification of land for stamp duty must be based on actual use and verified inspections, not merely on surrounding residential activities.
The determination of deficiency of stamp duty should be based on the market value of the property on the date of the instrument and surrounding construction activities, without relying on hypothetica....
The classification of agricultural land cannot be altered based solely on its proximity to commercial activity without proper legal declaration.
The valuation of land for stamp duty purposes should be based on its current use on the date of execution of the deed, considering prospective use and surrounding land use.
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