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MANISH MATHUR
Seema – Appellant
Versus
Chief Controller Revenue Authority – Respondent
| Table of Content |
|---|
| 1. details of property purchase and penalty imposition. (Para 2) |
| 2. contention regarding ex parte spot inspection report. (Para 3 , 4) |
| 3. defense argument on property valuation authority. (Para 5) |
| 4. analysis of validity of spot inspection and applicable rules. (Para 6 , 7 , 8) |
| 5. quashing of orders based on ex parte nature of inspection. (Para 9) |
| 6. final ruling and order on costs. (Para 10 , 11 , 12) |
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 fo
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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