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IN THE HIGH COURT OF ALLAHABAD
MANISH MATHUR
Munna – Appellant
Versus
State of U.P. – Respondent
JUDGMENT :
Manish Mathur, J.
1. Heard learned counsel for the petitioner and Shri Hemant Kumar Pandey, learned State Counsel for the opposite parties.
2. Petition has been filed challenging order dated 23.12.2006 passed under Section 47A of the Indian STAMP ACT , 1899 indicating deficiency in payment of stamp duty with regard to the sale deed dated 10.11.2004. Penalty and interest have also been imposed. Also under challenge is the order dated 25.10.2012 passed under Section 56 of the Indian STAMP ACT , 1899 rejecting appeal.
3. Learned counsel for petitioner submits that the authorities concerned have completely ignored plea raised by petitioner that construction found on the property was infact made subsequent to the date of purchase of the plot and therefore should not have been taken into account for purposes of imposition of stamp duty. It is also submitted that no spot inspection worth the name took place and as such, no actual measurements of the alleged constructions were ever taken due to which also calculation of stamp duty is erroneous.
4. It is also submitted that the authorities have also not taken into account the fact that the said constructions were raised illegally wi
A petitioner challenging a stamp duty assessment bears the burden of proof regarding the timing of property constructions and must provide convincing evidence to support such claims.
Point of Law : It is incumbent upon the Collector while conducting the inquiry on initiation of a stamp case under Section 47A, to inspect the property in question in the presence of the parties and ....
The classification of land as agricultural is crucial for stamp duty assessment, and authorities must conduct spot inspections to validate any claims of duty deficiency.
The potential use of land at the time of sale is critical in determining stamp duty, and the burden of proof lies with the state to show that the correct duty was not paid.
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