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JAYANT BANERJI
Vinod Kumar Jain – Appellant
Versus
State of U. P. – Respondent
JUDGMENT :
Jayant Banerji, J.
1. Heard Shri A.P. Paul, learned counsel for the petitioner and Shri Sanjay Goswami, learned Additional Chief Standing Counsel appearing for the respondent nos. 1, 2 and 3.
2. This petition has been filed challenging the order dated 25.3.2009 passed by the Assistant Commissioner Stamp, Mathura in proceedings under Section 47A of the Indian STAMP ACT , 1899 (hereinafter referred to as the 'Act') as well as the order passed by the Commissioner dated 28.7.2009 passed in Revision No. 163 of 2009.
3. It has been stated in the writ petition that plot nos. 212 and 213 having a total area of 1.214 hectare situated in Village Jaisingh Pura Banger, Tehsil and District Mathura was purchased by the petitioner and the respondent no. 4 by means of a registered sale deed dated 14.11.2002. Relying upon an audit report, the Sub-Registrar, Mathura-Ist reported to the Collector, Mathura by means of his letter dated 15.9.2004, that there was deficiency of Stamp duty of Rs. 4,10,600/-. Thereafter, proceedings under Section 47A of the Act were initiated and a show cause notice was issued to the petitioner. The petitioner filed his objections stating that the land in question i
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 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 land for stamp duty must be based on actual use and verified inspections, not merely on surrounding residential activities.
The necessity of conducting a spot inspection before determining stamp duty to ensure assessments are based on factual evidence rather than presumptions.
The classification of agricultural land cannot be altered based solely on its proximity to commercial activity without proper legal declaration.
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 ....
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