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PIYUSH AGRAWAL
Messrs Jain Mototrs – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Piyush Agrawal, J.
Heard Sri S.S.Niam learned senior counsel assisted by Sri Karshit Nigam, learned counsel for the petitioner and learned ACSC for the respondents.
2. Present writ petition has been filed assailing the order dated 29.6.2009 by which deficiency of stamp duty amounting to Rs. 35,69,800/- was imposed; the order dated 31.7.2009 by which recovery citation was issued and the order dated 16.3.2011 by which appeal preferred by the petitioner was dismissed by the respondent no.2 confirming the imposition of stamp duty.
3. Brief facts of the case are that the petitioner is doing the work of repairing and denting painting of vehicles and wheel allighment and has been given registration by the District Industries Centre, Kanpur Nagar which is categorised as 'small scale industries'. On 19.1.2009 a report was prepared by the General Manager of the District Industries Centre, Kanpur for execution of lease and higher purchase agreement and the stamp duty was determined for Rs. 8,62,800/-. On 12.2.2009 a survey was made by the Sub Registrar IV Kanpur Nagar in which allegation was put forward that no industrial activity was undertaken by the petitioner, on the basis of whic
Authority must conduct an independent inquiry to determine property valuation when stamp duty deficiency is challenged, ensuring compliance with procedural mandates.
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 Collector must follow due process and provide notice before determining stamp duty; reliance on ex-parte inspections without evidence contravenes procedural laws.
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....
Procedural non-compliance in property valuation hearings renders resulting orders invalid, necessitating fresh proceedings to ensure parties are duly notified and allowed to participate.
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