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IN THE HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW BENCH
SYED QAMAR HASAN RIZVI
Vishal Singh – Appellant
Versus
Learned Commissioner, Devi Patan Mandal, Gonda – Respondent
JUDGMENT :
SYED QAMAR HASAN RIZVI, J.
1. Sri Vidya Dhar Upadhyaya, learned counsel appearing for the petitioners and Sri Abhishek Kumar Pandey learned Additional Chief Standing Counsel along with Sri Suresh Chandra Kushwaha, learned Standing Counsel for the State-respondents are present.
2. By means of the present petition, the petitioners have assailed the order dated 12.09.2022 passed by the learned Commissioner, Devi Patan Mandal, Gonda (opposite party no.1) in Revision No.173 of 2022 ( Vishal Singh and others vs. State of U.P. through Collector Gonda and another ) under Section 56(1) of the Indian Stamp Act, 1899 and also the order dated 15.12.2021 passed by the learned Collector, Gonda in Case No. 02197 of 2020, under Section 47A of the Indian Stamp Act, 1899 ( State of U.P. vs. Vishal Singh and others ).
3. The contention of learned counsel for the petitioners is that the proceedings carried out by the learned Collector under Section 47A of the Indian Stamp Act are vitiated being violative of Rule 7(3)(c) of the U.P. Stamp (Valuation of Property) Rules, 1997 (hereinafter referred to as "Rules, 1997"). It is contended that the proceedings were instituted on the basis of report dat
Procedural non-compliance in property valuation hearings renders resulting orders invalid, necessitating fresh proceedings to ensure parties are duly notified and allowed to participate.
The Collector must follow due process and provide notice before determining stamp duty; reliance on ex-parte inspections without evidence contravenes procedural laws.
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.
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.
The necessity of conducting a spot inspection before determining stamp duty to ensure assessments are based on factual evidence rather than presumptions.
An order based solely on an unauthorized officer's report lacks jurisdiction and must adhere to statutory procedures for validity.
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