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JAYANT BANERJI
Dharmendra Singh – Appellant
Versus
Commissioner Kanpur Region/Chief Controllers – Respondent
JUDGMENT :
1. Heard Shri Archit Mandhyan, learned counsel for the petitioners and Shri Awadhesh Chandra Srivastava, learned Standing Counsel appearing for the State.
2. By this writ petition, quashing of an order dated 18.02.2009 passed by the Collector, Kanpur Nagar in Case No.58 of 2008-09 under Section 47-A(3) of the Indian STAMP ACT , 1899[Act] has been sought whereby deficiency of stamp duty of Rs.4,37,260/-and penalty alongwith interest have been imposed. Further challenge is to the order dated 23.11.2009 passed by the Commissioner, Kanpur Division, whereby Appeal No.52 of 2008-09 filed by the petitioners under Section 56 of the Act, has been dismissed and the order of the Collector has been upheld.
3. The facts in brief are that the petitioners purchased an area of 278.42 sq. mts. of Plot No.66 bearing House No.128/3/27, Burhbur Machhariya, District Kanpur Nagar and on that plot, 60.5 sq. mts. of constructed area was present. The stamp duty at the rate of Rs.12,000/-per sq. mtr. was paid on a sale-deed dated 14.08.2008 executed in favour of the petitioners in respect of the aforesaid property. The sale-deed was duly registered. A show cause notice dated 25.08.2008 was issued
The Collector must follow due process and provide notice before determining stamp duty; reliance on ex-parte inspections without evidence contravenes procedural laws.
The necessity of conducting a spot inspection before determining stamp duty to ensure assessments are based on factual evidence rather than presumptions.
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 matter is remitted to the respondent no.2 or the competent authority who may be seized of the matter, to assess the market value taking into account the monetary consideration reflected in the ex....
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