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SHEKHAR B. SARAF
Arun Kumar – Appellant
Versus
State Of Uttar Pradesh – Respondent
JUDGMENT :
Shekhar B. Saraf, J.
1. This is a writ petition under article 226 of the Constitution of India wherein the petitioner has prayed for the issuance of a writ of certiorari quashing the impugned order dated June 8, 2021 passed by Deputy Commissioner Stamps, Kanpur Region, Kanpur/the respondent No. 2 and the impugned order dated December 4, 2020 passed by Collector Stamps, Etawah/the respondent No.3
FACTS
2. Factual matrix of the present case is delineated below:
(b) On February 22, 2018, a report was submitted by the office of the Accountant General, Lucknow to the respondent No.3 that there is deficiency in the stamp duty on the aforesaid sale-deed. Subsequently, a case was registered against the petitioner by issuing notice to him.
(c) On August 5, 2019, the petitioner submitted his objection with a prayer that in order to ascerta
The classification of property for stamp duty purposes must be based on factual inspections rather than initial declarations in sale deeds, especially when rectifications have been made.
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 must be based on actual use and verified inspections, not merely on surrounding residential activities.
The necessity of conducting a spot inspection before determining stamp duty to ensure assessments are based on factual evidence rather than presumptions.
The classification of land for stamp duty purposes is determined by actual use and prior transactions, not merely by the absence of construction.
The potential of the land can be assessed on the date of execution of the instrument for determination by the Collector of the true market value. The valuation by the Collector must be based on adequ....
The interpretation of spot inspection reports and the requirement for conclusive evidence in determining land classification for stamp duty purposes.
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.
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