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PIYUSH AGRAWAL
Neeru Agrawal – Appellant
Versus
State of U. P. – Respondent
JUDGMENT :
Piyush Agrawal, J.
Heard Mr. Sudhanshu Kumar, learned counsel for the petitioner and Mr. A.C. Mishra, learned ACSC for State-respondents.
2. By means of present petition, the petitioner is assailing the order dated 28.1.2021 passed by respondent No. 2 in Revision No. 75 of 208 (State of U.P. v. Neeru Agarwal).
3. Counsel for the petitioner submits that the petitioner has purchased a land ad measuring 0.0385 hectare in Khasra No. 421 situated in village Kuvarpur Nagla Baas, Tehsil Hathras, through registered sale-deed dated 28.6.2016 after paying due stamp duty treating the land in question as agricultural land. He further submits that a report dated 28.6.2016 was submitted by the Sub-Registrar treating the land as non-agricultural land on the basis of which, the proceeding under Section 47 A of the Act was initiated against the petitioner and in pursuance thereof notice was issued to the petitioner to which a reply was submitted on each point mentioned in the show-cause notice. Thereafter the A.D.M. by the order dated 17.3.2017 has directed the Tehsildar Hathras to conduct a site inspection and submit a report, who has conducted the site inspection on 26.3.2017 and forwarded
An administrative order imposing additional duties must be based on a reversal of prior factual findings to ensure legality and fairness.
The classification of agricultural land cannot be altered based solely on its proximity to commercial activity without proper legal declaration.
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 classification of land as agricultural is crucial for stamp duty assessment, and authorities must conduct spot inspections to validate any claims of duty deficiency.
Procedural fairness in addressing objections and the importance of giving the petitioner an opportunity to object to the evidence used in assessing stamp duty deficiency.
Administrative authorities must consider all relevant reports and provide reasoned decisions to ensure fair administrative action.
The classification of land for stamp duty purposes is determined by actual use and prior transactions, not merely by the absence of construction.
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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