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.

Table of Content
1. petition filed to quash stamp duty assessment order. (Para 2 , 3)
2. dispute over reliance on inspection report for valuation. (Para 4 , 5)
3. examination of valuation assessment eligibility. (Para 6 , 7)
4. quashing of stamp duty assessment order due to lack of evidence. (Para 8)
5. writ petition allowed; refund of stamp duty mandated. (Para 9 , 10)

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 o

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