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SAUMITRA DAYAL SINGH
Bhagyodaya Charitable Society – Appellant
Versus
Chief Controlling Revenue Authority – Respondent
JUDGMENT :
1. Heard Sri Saurabh Srivastava, learned counsel for the petitioner and learned Standing Counsel for the State-respondents.
2. Present writ petition has been filed against the order of the CCRA dated 28.07.2011 in Revision No. 126 of 2008-09 (Bhagyodaya Charitable Society Vs. State of U.P.), whereby the revising authority has refused to interfere in the order dated 09.06.2008 passed by the District Magistrate, Kanpur Nagar in Stamp Case No. 180 of 2009 under Section 47-A of the Indian Stamp Act, 1899 (hereinafter referred to as the 'Act'). Thus, deficiency of stamp duty Rs. 4,24,500/-determined vide order dated 09.06.2008 and equal amount of penalty imposed together with interest liability on the subject sale deed dated 30.07.2005, has been affirmed.
3. Having heard learned counsel for the parties and having perused the record, against the subject sale deed dated 30.07.2005, the petitioner purchased plot no. 907 ad measuring 0.338 hectares of land at Bairi Akbarpur Kachhar, Kanpur Nagar as disclosed in the sale deed. To that, there is no dispute that the land purchased is not adjoining any National or State Highway etc. The sale deed was valued at Rs. 6,68,159/-and stamp du
The interpretation of spot inspection reports and the requirement for conclusive evidence in determining land classification for stamp duty purposes.
The classification of land for stamp duty purposes is determined by actual use and prior transactions, not merely by the absence of construction.
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 nature of land is determined by its potential use and prior registrations, with presumption of residential use upheld.
The classification of land for stamp duty purposes must be supported by credible evidence and proper consideration of existing agricultural use, as per the provisions of the Indian Stamp Act.
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....
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