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MANISH KUMAR
Rakesh Kumar Pandey – Appellant
Versus
State Of U. P. – Respondent
JUDGMENT :
Manish Kumar, J.
1. Heard learned counsel for petitioner as well as Shri Hemant Pandey, learned State Counsel and perused the record.
2. The present writ petition has been preferred for quashing of the impugned revisional order dated 06.04.2018 passed under Section 56(1) of the Indian Stamp Act, 1899; and the order dated 30.06.2016 passed under Section 47-A of the Indian Stamp Act, 1899 (hereinafter referred to as 'the Act, 1899') whereby the deficiency of stamp duty of Rs. 24,47,860/-including penalty has been imposed upon the petitioner.
3. Learned counsel for petitioner has submitted that the petitioner has purchased the Bhumidhari Plot No. 758/1 as well as plot no. 888 by means of a registered sale deed dated 14.08.2014 after paying the requisite stamp duty as per the circle rate fixed by the District Magistrate.
4. It is further submitted that in pursuance of some report submitted by Assistant I.G. Registration, Pratapgarh dated 16.10.2014, the proceedings under Section 47-A of the Act, 1899 had been initiated against the petitioner.
5. It is further submitted that the impugned order dated 16.02.2015 has been passed by the Collector on the basis of ex-parte report submitt
Procedural fairness mandates that orders under the Indian Stamp Act cannot rely solely on ex-parte inspection reports without proper notice and inspection as per statutory rules.
Procedural non-compliance in property valuation hearings renders resulting orders invalid, necessitating fresh proceedings to ensure parties are duly notified and allowed to participate.
An order based solely on an unauthorized officer's report lacks jurisdiction and must adhere to statutory procedures for validity.
Authority must conduct an independent inquiry to determine property valuation when stamp duty deficiency is challenged, ensuring compliance with procedural mandates.
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