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IN THE HIGH COURT OF ALLAHABAD
Hon'ble Piyush Agrawal,J.
Dada Gurudev Educational Private Ltd – Appellant
Versus
State Of UP – Respondent
JUDGMENT :
Piyush Agrawal, J.
1.Heard Ms. Shreya Gupta, learned counsel for the petitioner and learned standing counsel for the respondent.
2. Present writ petition has been filed against the order dated 2.5.2024 passed by the respondent no.2 in Case No. 1263 as well as order dated 28.8.2023 passed by the respondent no.3 in Case No. 1911 of 2020.
3. Learned counsel for the petitioner submits that the petitioner has purchased an agricultural land bearing Khasra No. 49/2, admeasuring 0.2050 hectares as well as another plot bearing Khasra No. 48/2 admeasuring 0.2790 hectares through registered sale deed dated 12.4.2018 and stamp duty was paid as per prevalent rate prescribed by the Collector. Thereafter a reference was made and registered a case against the petitioner. A show cause notice dated 26.9.2020 was issued to the petitioner to which a detailed reply was submitted on 24.3.2021 along with requisite documents. She further submitted that during the pendency of the case reports were summoned by the Additional District Magistrate (Finance & Revenue) Muzaffarnagar- respondent no.3, i.e. first report was submitted on 26.2.2022 alleging stamp deficiency of Rs. 23,14,955/-; second report w
Administrative authorities must consider all relevant reports and provide reasoned decisions to ensure fair administrative action.
An administrative order imposing additional duties must be based on a reversal of prior factual findings to ensure legality and fairness.
The classification of property for stamp duty purposes must be based on factual inspections rather than initial declarations in sale deeds, especially when rectifications have been made.
Authorities must adhere to the initial deficiency notice and cannot impose additional charges without proper notice and justification.
The nature of land is determined by its potential use and prior registrations, with presumption of residential use upheld.
The classification of agricultural land cannot be altered based solely on its proximity to commercial activity without proper legal declaration.
The necessity of conducting a spot inspection before determining stamp duty to ensure assessments are based on factual evidence rather than presumptions.
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