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JAYANT BANERJI
Virendra – Appellant
Versus
State of U. P. – Respondent
ORDER :
1. Heard Sri Santosh Kumar Srivastava, learned counsel for the petitioner and Sri Shashi Kant Upadhyaya, learned Standing Counsel appearing for the respondents.
2. By means of this writ petition, the order dated 28.8.2017 passed by Additional Collector (Finance & Revenue), Hapur in Case No. D201711730338 imposing deficiency of stamp duty etc. has been challenged. Also under challenge is the order dated 22.5.2018, passed by the Additional Commissioner (Administration) IIIrd, Meerut Division, Meerut in Stamp Revision No. 00705 of 2018.
3. The issue is with regard to instrument No. 2570 dated 18.3.2016 pertaining to sale of a land situate at Khasra No. 265 having an area 0.225 hectare in village Gandu Nagla, Tehsil Garh Mukteshwar, District Hapur.
4. It is stated that the land in question is an agricultural land, however, the Sub-Registrar, Garh Mukteshwar submitted a report dated 30.4.2016 alleging deficiency of stamp duty, whereafter, proceedings under Section 47-A(3) of the Indian STAMP ACT , 1899 [The Act] were initiated. It is stated that though a show cause notice was reported to be sent, but it was never served on the petitioner nor any report of service was placed on recor
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.
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 valuation of land for stamp duty purposes should be based on its current use on the date of execution of the deed, considering prospective use and surrounding land use.
The classification of agricultural land cannot be altered based solely on its proximity to commercial activity without proper legal declaration.
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