IMPORTANT POINT
The classification of land as agricultural is crucial for stamp duty assessment, and authorities must conduct spot inspections to validate any claims of duty deficiency.

JUDGMENT :

Prakash Padia, J.

The petitioner has preferred the present petition inter alia with the following prayer :

''i- issue a writ order or direction in the nature of certiorari calling the records of the case and quash the orders dated 29-05-2015 passed by Chief Revenue Controlling Authority, Allahabad passed in Stamp Appeal No. 46 of 2012-13 and order dated 31-10-2012 passed in case No. 45/2012-13 State v. Shri Ajay Bahadur Prasad by learned Additional Collector finance and revenue/stamp collector Jhansi District-Jhansi (Annexed as Annexures 1 and 2 to the writ petition).''

2. The facts of the present case are that by means of the registered sale-deed dated 2.6.2010, the petitioner has purchased a land, having total area 2.492 hectare (equivalent to 24290 sq.meters) of plot No. 537/5(MIN) of khata No. 00065,00190,00011, situated at village Pali, Pahari block Babina, Dstrict-Jhansi. On the said land, a construction was existing i.e. six rooms. The total covered area was 95-62 sq meters. The plots in dispute were recorded as agricultural land and no declaration under Section 143 of the U.P. Z.A. and L.R. Act have been made.

3. An audit objection was made by the Accountant General Uttar Pradesh on 30.11.2010, copy of the audit report dated 30.11.2010 had not been served upon the petitioner.

4. In pursuance of the audit objection, a notice was issued to the petitioner on 27.4.2011 for initiating the proceeding under Section 33/47-A of the Indian Stamp Act 1899, of which the petitioner has filed his objection dated 22.6.2011 with the copy of khasra mention therein that the land in dispute is agricultural land.

5. The respondent No. 2- Additional Collector Finance and Revenue, Jhansi passed an order dated 31.10.2012 imposing the deficiency of the stamp duty of Rs. 17,84,500/- and penalty of Rs. 17,84,500/- alongwith 1.5% of simple interest from the execution of the sale-deed.

6. Aggrieved by the order dated 31.10.2012 passed by the respondent No. 2- Additional Collector Finance and Revenue, Jhansi, the appellant/petitioner decided to prefer stamp appeal under Section 56 of the Indian Stamp Act, 1899 before the Court of Chief Controlling Authority, Board of Revenue U.P. at Allahabad (respondent No. 3). The same was numbered as Stamp Appeal No. 46/2012-13. While filing the appeal 1/3rd amount i.e.Rs. 14,57,342/-, was deposited by the petitioner as per mandatory provisions of the Act.

7. The said appeal has been dismissed by the appellate authority by the order dated 29.5.2015. Aggrieved against the aforesaid, the petitioner has preferred the present petition.

8. It is argued by learned counsel for the petitioner that the land in dispute was recorded as agricultural holding on the date of execution of sale-deed, which is clear from khasra as well as sale-deed dated 2.6.2010 annexed as Annexure (1) to the supplementary-affidavit. It is further argued that the declaration under Section 143 of U.P. Z.A. & L.R. Act was not made on the date of execution of the sale-deed and the land was recorded as agricultural land, therefore, the stamp duty only be charged according to rate applicable for agricultural holdings. It is next argued that it is mentioned in the sale-deed itself that separate stamp duty for the construction existing over the plot in dispute has been paid for executing the sale-deed. It is also argued that no spot inspection has been made by the authorities and the entire judgment is based on ex parte audit report. It is further argued that wholly illegally, without giving any specific reason, excessive amount of penalty has been imposed upon the petitioner. Learned counsel for the petitioner has placed reliance upon several judgments of this Court.

9. On the other hand, learned Standing counsel appearing on behalf of the State submits that the impugned orders passed by the concerned authorities are absolutely perfect and valid orders, the provisions of Section 143 of U.P. Zamindari Abolition & Land Reforms Act, 1950 are irrelevant