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PRAKASH PADIA
Ajay Bahadur – Appellant
Versus
State of U. P. – Respondent
JUDGMENT :
Prakash Padia, J.
The petitioner has preferred the present petition inter alia with the following prayer :
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 U
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.
The classification of agricultural land cannot be altered based solely on its proximity to commercial activity without proper legal declaration.
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 Collector must follow due process and provide notice before determining stamp duty; reliance on ex-parte inspections without evidence contravenes procedural laws.
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.
The classification of land for stamp duty purposes is determined by actual use and prior transactions, not merely by the absence of construction.
Stamp duty on agricultural land cannot be evaluated at residential rates without a legal declaration, reinforcing the agricultural character despite proximity to residential properties.
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