Bharat Singh vs State of U. P. - 2023 Supreme(All) 2295

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 Supreme(All) 2295

MANISH MATHUR
Bharat Singh – Appellant
Versus
State of U. P. – Respondent

Advocates appeared:
For the Petitioner: Mohan Singh.
For the Respondent: C.S.C.

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 four properties indicated in gata Nos. 495 Ka, 818, 819 and 820 in the village in question were purchased by petitioner. It is submitted that since the properties at the time of purchase were being used for agriculture purpose, stamp duty in accordance therewith was paid but thereafter reference under Section 47-A of the Act was made for treating the properties to be residential in nature. It is submitted that reference has been made in view of spot inspection report

Click Here to Read the rest of this document