Stamp duty should be based on the value of the land at the time of purchase, not on potential future value.

ORDER :- Since, all these writ petitions arise out of common orders dated 24-5-2006 and 25-11-2005 passed by respondents Nos. 2 and 3 respectively and the issue involved in all these writ petitions is common, all these writ petitions are being disposed of by this common judgment.

2. Heard Mr. Alok Singh, Senior Counsel assisted by Mr. D. Barthwal, Advocate for the petitioner and the learned Standing Counsel for the respondents.

3. By the present writ petitions, the petitioner has prayed for quashing the orders dated 24-5-2006 and 25-11-2005 passed by respondents Nos. 2 and 3 respectively.

4. Brief facts of the case, as narrated in Writ Petition No. 712 of 2006 (M/S), are that the petitioner Company sought permission for purchasing agricultural/horticultural land situated in Village Sikkar, Bukkanpur and Gopalpur, Tehsil Roorkee, District Haridwar from Uttaranchal Government for the purposes of establishing Agro and Food Processing Industry. The permission was granted to the petitioner on the following five conditions :

(Vernacular matter omitted........Ed.)

5. It has further been stated by the petitioner that the recommendation for purchase of 34.54806 Hectare of land was given by the District Magistrate to the Chief Secretary, Land Resources Branch (Revenue), Uttaranchal Government vide letter dated 8-12-2004. The said recommendation letter dated 8-12-2004 is quoted below :

(Vernacular matter omitted........Ed.)

6. According to the petitioner, the petitioner company purchased agricultural land (used as grove) of various khasra numbers totalling to 38 Khasras comprising of 3.4756 Hectare of Grove land, Chak No. 24 vide registered sale deed dated 7-4-2005, which are situated in Village Gopalpur, Pargana Manglore, Tehsil Roorkee, District Haridwar. It is stated by the petitioner that at the time of sale, the property in dispute was recorded as revenue paying Agriculture/Bhumidhari land. It is also stated in Paragraph 5 of the writ petition that the land was purchased for Rs. 9,15,975/- by the petitioner company. As per the circle rate fixed by the Collector, Haridwar at the relevant time, maximum circle rate of the land was Rs. 2,80,000/- per hectare, according to which, the value of the land (for grove) would be Rs. 14,59,752/- only, on which the stamp duty of Rs. 1,16,800/- was paid.

7. The petitioner was served with a notice from A.D.M. Finance under Section 47A of Stamp Act stating therein that the sale deed in question is undervalued and stamp duty paid is less. The A.D.M. Finance, vide impugned order dated 25-11-2005, observed that the petitioner company could use the land for purposes other than agriculture in future and hence the land should have been valued on much higher price and the petitioner was directed to pay Rs. 8,21,680/- towards the balance stamp duty and Rs. 1,31,472/- towards interest/penalty totalling to Rs. 9,53,152/- and in case of default, to pay Rs. 16,434/- per month as additional penalty.

8. Aggrieved by the aforesaid order dated 25-11-2005 passed by A.D.M. Finance (respondent No. 3), the petitioner went in revision before the Additional Chief Revenue Commissioner, Uttaranchal (respondent No. 2), which was registered as Revision No. 16/05-06. However, respondent No. 2 - Additional Chief Revenue Commissioner, Uttaranchal dismissed the said revision vide impugned order dated 24-5-2006.

9. Mr. Alok Singh, the learned Senior Counsel for the petitioner has submitted that the A.D.M. Finance as well as the revisional Court i.e. the Additional Chief Revenue Commissioner have not considered that the stamp duty has to be paid on the basis of the land at the time of its purchase and not on the potential value of the land to come in use in future.

10. Mr. Alok Singh, the learned Senior Counsel for the petitioner has referred to the Government recommendation dated 8-12-2004 and the permission dated 6-1-2005 by which it will be established that the nature of the land, at the time of sale deed, was agricultural. The recommenda

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