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MANISH MATHUR
Seema – Appellant
Versus
Chief Controller Revenue Authority – Respondent
JUDGMENT
Manish Mathur, J.
Heard learned counsel for petitioner and learned State Counsel appearing on behalf of opposite parties.
2. Petition has been filed assailing the order dated 30.03.2010 passed under section 47 A(3) Indian STAMP ACT and order dated 17.07.2010 passed under Section 56(1-A) of the Indian STAMP ACT passed in appeal no.127. Learned counsel for petitioner submits that the petitioner had purchased the property in question which are portion of Gata No.450, 469, Village Dodhepur, Pargana Diksir, Tehsil Tarabganj and District Gonda by means of the instrument of transfer dated 31.05.2008. It is submitted that upon presentation of the said document, proceedings under section 47 were drawn and by means of impugned order, the stamp duty was found to be deficient for which penalty has also been imposed upon petitioner. Appeal against the order has also been rejected.
3. Learned counsel for petitioner submits that upon reference made being 47A of the Act, no spot inspection was ever done despite repeated request of petitioner and the impugned order has been passed only on the basis of an ex parte spot inspector report submitted by the Sub-Registrar dated 05.07.2008. Learned
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.
Authority must conduct an independent inquiry to determine property valuation when stamp duty deficiency is challenged, ensuring compliance with procedural mandates.
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....
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