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SHEKHAR B. SARAF
Shyam Devi – Appellant
Versus
State Of U. P. – Respondent
JUDGMENT :
(Shekhar B. Saraf, J.)
1. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner has prayed for the issuance of a writ of certiorari quashing the impugned order dated August 2, 2022 passed by Additional Commissioner (Stamp), Chitrakoot Division, Banda/respondent No. 2 and the impugned order dated January 31, 2020 passed by Additional District Magistrate (Finance & Revenue)/Stamp Collector, Mahoba/respondent No.3
FACTS
2. Factual matrix of the present case is delineated below:
b) On February 11, 2016, the petitioner filed a mutation application for her name to be mutated in the revenue record, which was subsequently allowed by the Tehsildar vide an order dated February 19, 2016 and the petitioner's name has been entered in the revenue record.
c) On March 3, 2016, The Sahayak Mahanirikshak Nibandhan, Mahoba/ respondent No. 4 submitted a report before the respondent No. 3, citing a deficiency of Stamp duty of Rs.2,38,720/- wit
The classification of land for stamp duty must be based on actual use and verified inspections, not merely on surrounding residential activities.
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 potential of the land can be assessed on the date of execution of the instrument for determination by the Collector of the true market value. The valuation by the Collector must be based on adequ....
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 necessity of conducting a spot inspection before determining stamp duty to ensure assessments are based on factual evidence rather than presumptions.
The determination of deficiency of stamp duty should be based on the market value of the property on the date of the instrument and surrounding construction activities, without relying on hypothetica....
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....
The Collector must follow due process and provide notice before determining stamp duty; reliance on ex-parte inspections without evidence contravenes procedural laws.
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