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MANISH MATHUR
Baccha Khan – Appellant
Versus
Smt. Ayukt Mahoday Allahabad Mandal – Respondent
| Table of Content |
|---|
| 1. challenge to undervaluation under stamp act (Para 2) |
| 2. petitioner claims orders were non-speaking (Para 3) |
| 3. state counsel asserts validity of inspection (Para 4) |
| 4. non-speaking orders lack independent reasoning (Para 5 , 6) |
| 5. importance of reasoning in quasi-judicial orders (Para 7) |
| 6. mandatory rules for inspection and decision-making (Para 8 , 9 , 10) |
| 7. quashing of erroneous orders (Para 11) |
| 8. direction for refund and case conclusion (Para 12 , 13) |
JUDGMENT
Manish Mathur, J.
Heard Shri S.M. Singh Royekwar, learned counsel for the petitioner and the learned State Counsel appearing for the opposite parties.
2. Petition under Article 226 of the Constitution of India has been filed challenging order dated 18.11.2006 passed under Section 47A of the STAMP ACT , 1899 (for short 'the Act') whereby instrument of transfer dated 16.4.2003 has been found to be undervalued while finding property to be residential in nature although stamp duty as per agricultural rate has been deposited. Also under challenge is order dated 9.10.2007 rejecting recall application as well as order dated 11.8.2008 passed by revisional authority in Revision No.1 of 2007 under Section 56 of the Act
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.
Procedural non-compliance in property valuation hearings renders resulting orders invalid, necessitating fresh proceedings to ensure parties are duly notified and allowed to participate.
Point of Law : It is incumbent upon the Collector while conducting the inquiry on initiation of a stamp case under Section 47A, to inspect the property in question in the presence of the parties and ....
The necessity of conducting a spot inspection before determining stamp duty to ensure assessments are based on factual evidence rather than presumptions.
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