Back
SARAL SRIVASTAVA
Mohd. Ashif Khan – Appellant
Versus
State of U. P. – Respondent
JUDGMENT :
Saral Srivastava, J.
Heard learned counsel for the petitioners and Sri Rishi Kumar, Additional Chief Standing Counsel for the respondents.
2. The petitioners by means of the present writ petition have assailed the order dated 22.3.2010 passed by respondent No. 3-Collector Stamp/District Magistrate, Shajahanpur in Stamp Case No. 67/24/2009, under Section 47A (3) of the Indian Stamp Act determining the deficiency of stamp duty to the tune of Rs. 14,53,410/- and, imposition of penalty of Rs. 1590/- and interest at the rate of 1.5% per month, and the order dated 25.4.2012 passed by the respondent No. 2-Chief Controlling Revenue Authority/Board of Revenue U.P. at Allahabad in Stamp Appeal No. 50/2011-12 affirming the order passed by the respondent No. 3-Collector Stamp.
3. The facts, in brief, are that the petitioners through sale-deed No. 8006/2009, dated 13.4.2009, purchased a piece of land measuring area 1.166 hectares i.e. 11,660 sq. meters from plot No. 64 having a total area of 2.485 hectares situated in the village Northern Area of the City outside Chungi near Village Chinnaur for agricultural purpose and paid stamp duty as per the circle rate prevailing in the area applic
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 Collector must follow due process and provide notice before determining stamp duty; reliance on ex-parte inspections without evidence contravenes procedural laws.
Point of Law : Person presenting the instrument is required to disclose the nature of economic activity, industrial development, if any, prevailing in the locality where the property is situated and ....
The necessity of conducting a spot inspection before determining stamp duty to ensure assessments are based on factual evidence rather than presumptions.
The matter is remitted to the respondent no.2 or the competent authority who may be seized of the matter, to assess the market value taking into account the monetary consideration reflected in the ex....
The classification of agricultural land cannot be altered based solely on its proximity to commercial activity without proper legal declaration.
The classification of land for stamp duty must be based on actual use and verified inspections, not merely on surrounding residential activities.
Stamp duty on agricultural land cannot be evaluated at residential rates without a legal declaration, reinforcing the agricultural character despite proximity to residential properties.
Agreement to sell – Imposition of enhanced stamp duty and penalty – Power of Collector cannot be unduly circumscribed by ruling out potential to which land can be advantageously deployed at the time ....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
