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MANISH MATHUR
Bharat Singh – Appellant
Versus
State of U. P. – Respondent
| Table of Content |
|---|
| 1. challenge to stamp duty orders based on property classification. (Para 2 , 3) |
| 2. arguments against reliance on spot inspection reports. (Para 4 , 5 , 6) |
| 3. court's emphasis on procedural errors in inspection. (Para 7 , 8 , 9 , 10 , 11) |
| 4. delay in inspections undermines their relevance. (Para 12 , 13) |
| 5. impugned orders violate statutory and judicial principles. (Para 14) |
| 6. judgment allows writ petition and sets aside previous orders. (Para 15 , 16) |
JUDGMENT
Manish Mathur, J.
Heard learned counsel for petitioner and learned State Counsel appearing on behalf of opposite parties.
2. Petition has been filed challenging the order dated 28th March, 2018 passed under Section 47A of STAMP ACT 1899 as well as order dated 11th December, 2019 passed under Section 56 of the Act in appeal whereby additional stamp duty has been imposed upon petitioner with regard to two of the plots purchased by him by means of deed of transfer dated 22nd August 2015, which has been treated to be residential in nature although it has been indicated as agriculture in instrument of transfer.
3. Learned counsel for petitioner submits that by means of sale deed dated 22nd August, 2015, portions of fou
Procedural non-compliance in property valuation hearings renders resulting orders invalid, necessitating fresh proceedings to ensure parties are duly notified and allowed to participate.
Procedural fairness mandates that orders under the Indian Stamp Act cannot rely solely on ex-parte inspection reports without proper notice and inspection as per statutory rules.
A petitioner challenging a stamp duty assessment bears the burden of proof regarding the timing of property constructions and must provide convincing evidence to support such claims.
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