Rajiv Kumar Gupta vs State of U. P. - 2021 Supreme(All) 1731

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2021 Supreme(All) 1731

JAYANT BANERJI
Rajiv Kumar Gupta – Appellant
Versus
State of U. P. – Respondent

Advocates Appeared:
For the Petitioner: A.P. Paul, B.B. Paul
For the Respondent: C.S.C.

JUDGMENT :

Hon'ble Jayant Banerji, J.

1. Heard Shri A.P. Paul, learned counsel for the petitioner and Shri Awadesh Chandra Srivastava, learned Standing Counsel appearing for the respondents.

2. This petition has been filed for quashing the order dated 04.10.2007 passed by the Assistant Commissioner Stamp, Aligarh under Section 47-A(3) of the Indian STAMP ACT , 1899[Act] whereby value with regard to certain constructions existing on the property in question has been assessed at Rs.8,92,000/-and deficiency in stamp at Rs.89,080/-. Further challenge is to the order dated 17.06.2010 passed by the Additional Commissioner, Agra Division, Agra in Revision No.43/24.4.2009 under Section 56(1) of the Act whereby the revision of the petitioner has been dismissed and the order of the Assistant Commissioner has been upheld.

3. A perusal of the petition reveals that the property in question was leased to the petitioner by means of a lease-deed of 08.03.2006, that is stated to be registered on 23.03.2006. The lease-deed reflects that the usage of the leased premises was for setting up a petrol pump/outlet of a Petroleum Company. It appears that a notice dated 19.05.2006 was issued to the petitioner p

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