Back
MANISH MATHUR
Pawan Kumar – Appellant
Versus
Commissioner Devi Patan – Respondent
JUDGMENT
Manish Mathur, J.
Heard Mr. R.S. Pandey, Senior Advocate assisted by Mr. Virendra Bhatt, learned counsel for petitioners and learned State Counsel appearing on behalf of opposite parties.
2. Petition has been filed assailing order dated 12.07.2002 passed under section 47A(3) of Indian STAMP ACT 1899 (hereinafter referred to as the Act of 1899) whereby property which is subject matter of instrument of transfer was treated to be residential instead of agricultural and deficiency of stamp duty has been indicated thereupon along with penalty and interest. Appellate order dated 30.09.2002 dismissing Appeal under Section 56 of the Act of 1899 is also under challenge.
3. Learned counsel for petitioners submits that a portion of plot no.582, area 0.15 acre miljumla in the Village in question was purchased jointly by petitioners by means of sale deed dated 27.10.1998. It is submitted that subsequently proceedings under Section 47-A of the Act of 1899 were drawn in pursuance of spot inspection report dated 05.02.2000 and have culminated in passing of impugned orders.
4. Learned counsel for petitioners submits that the entire basis of impugned order dated 12.07.2002 is only assumptio
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 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 main legal point established in the judgment is the importance of accurately determining the classification of the property and the applicable stamp duty based on the provisions of the Indian Sta....
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
