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ROHIT RANJAN AGARWAL
Saurabh Shukla – Appellant
Versus
State Of U. P. – Respondent
| Table of Content |
|---|
| 1. background of agreements and disputes. (Para 2 , 3) |
| 2. court's analysis of proceedings. (Para 4 , 7) |
| 3. arguments on stamp duty deficiency. (Para 5 , 6) |
| 4. orders quashed and remanded. (Para 8) |
| 5. writ petition partly allowed. (Para 9) |
JUDGMENT :
Rohit Ranjan Agarwal, J.
1. Heard Sri Piyush Shukla, learned counsel for the petitioner and learned Standing Counsel for the respondents-State.
2. This writ petition has been filed assailing the orders dated 13.01.2020 and 01.06.2021 passed by respondents No.3 and 2 respectively.
3. The facts in nutshell are that petitioner and one Tarun Tiwari had jointly entered into an unregistered agreement with one builder for purchasing five flats on 21.03.2013 and an advance of Rs.30 lakhs was paid and balance amount was to be given at the time of handing over possession of flat. The mother of the petitioner Smt. Saroj Shukla had also entered into an unregistered agreement with the same builder for purchase of one flat and had given an advance amount of Rs.15 lakhs on same terms and conditions that balance amount was to be given at the time of execution of sale deed. It transpires that the builder had entered into an unregistered agreement
Notices lacking specific details regarding deficiencies in Stamp Duty violate principles of natural justice, rendering recovery orders invalid.
Authorities must adhere to the initial deficiency notice and cannot impose additional charges without proper notice and justification.
Procedural compliance under Section 33A of the Indian Stamp Act suffices for levy of deficit stamp duty; remedy through appeal is not barred by concurrent writ proceedings.
Procedural compliance under Section 33A of the Indian Stamp Act is essential and if satisfied, appeals should resolve substantive disputes rather than writ petitions.
Post-registration deficit stamp duty recovery under Section 47A requires strict procedural compliance including hearing objections.
Authority must conduct an independent inquiry to determine property valuation when stamp duty deficiency is challenged, ensuring compliance with procedural mandates.
The applicable stamp duty for an unregistered agreement of sale for open agricultural land falls under Article 6(A) of the Indian Stamp Act, 1899, not Article 6(B).
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