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PIYUSH AGRAWAL
Naeem Khan – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Piyush Agrawal, J.
Heard Sri. Syed Fahim Ahmed, learned counsel for the petitioners and Sri. Rishi Kumar, learned Additional Chief Standing Counsel for the State-respondents.
2. By means of this writ petition, the petitioners have challenged the order dated 25.10.2017 passed by the respondent no.3 in Case No. 201713590572 under Section 47A(3) of Indian Stamp Act and the order dated 31.05.2018 passed by the respondent no.2 in Revision No. 00105 of 2018 (Computerized No. C201813000000105).
3. Learned counsel for the petitioner submits that the petitioners have purchased an agricultural land by way of execution of Sale deed dated 29.04.2016 and paid the due stamp duty thereof. Thereafter, on the basis of an ex-parte report, a notice was issued to which the petitioners have submitted their objection/reply. Thereafter, again on the request of the petitioners, a spot inspection was made. In the said inspection, it was found that over the property in question, agricultural activity were being undertaken and presently also, agricultural activity are being undertaken. Counsel for the petitioner submits that in spite of specific finding in the said report, the Collector while passing
The classification of agricultural land cannot be altered based solely on its proximity to commercial activity without proper legal declaration.
Stamp duty on agricultural land cannot be evaluated at residential rates without a legal declaration, reinforcing the agricultural character despite proximity to residential properties.
The necessity of conducting a spot inspection before determining stamp duty to ensure assessments are based on factual evidence rather than presumptions.
The Collector must follow due process and provide notice before determining stamp duty; reliance on ex-parte inspections without evidence contravenes procedural laws.
The classification of land for stamp duty must be based on actual use and verified inspections, not merely on surrounding residential activities.
Point of Law : Person presenting the instrument is required to disclose the nature of economic activity, industrial development, if any, prevailing in the locality where the property is situated and ....
The classification of land as agricultural is crucial for stamp duty assessment, and authorities must conduct spot inspections to validate any claims of duty deficiency.
The potential use of land at the time of sale is critical in determining stamp duty, and the burden of proof lies with the state to show that the correct duty was not paid.
The main legal point established in the judgment is the determination of stamp duty valuation based on the market value of the property on the date of the instrument and the potential use of the land....
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