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ABDUL MOIN
Saurabha Srivastava – Appellant
Versus
State of U. P. Thru. Secy. Revenue Deptt. Lko. – Respondent
JUDGMENT
Abdul Moin, J.—Heard learned counsel for the petitioners and Sri Vikram Soni, learned Standing Counsel appearing on behalf of the respondents.
2. Instant petition has been filed praying for the following main reliefs:—
“(i) Issue a writ, order or direction in the nature of CERTIORARI to quash the impugned order dated 20-07-2022 passed by Learned Collector Gonda and order dated 6-7-2023 passed by the Additional Commissioner (Administrative-II) Devipatan Mandal Gonda, annexed as Annexure No-1 and 2 respectably with this writ petition.
(ii) Issue a writ, order or direction in the nature of MANDAMUS directing the concerning authorities to stay the execution and implementation of the order dated 20-07-2022 passed by Learned Collector Gonda and order dated 6-7-2023 passed by the Additional Commissioner (Administrative-II) Devipatan Mandal Gonda during the pendency of the writ petition.”
3. The case set forth by the petitioners is that they had purchased the land Gata No.1842 area 0.7280 hectares situated in village Durgaganj, Pargana Nawabganj, Tehsil Tarabganj, District Gonda on 04.02.2021 through registered sale deed. Although the land was agricultural yet as more consider
Agreement to sell – Imposition of enhanced stamp duty and penalty – Power of Collector cannot be unduly circumscribed by ruling out potential to which land can be advantageously deployed at the time ....
Point of Law : Person presenting the instrument is required to disclose the nature of economic activity, industrial development, if any, prevailing in the locality where the property is situated and ....
The necessity of conducting a spot inspection before determining stamp duty to ensure assessments are based on factual evidence rather than presumptions.
The Collector must follow due process and provide notice before determining stamp duty; reliance on ex-parte inspections without evidence contravenes procedural laws.
The court ruled that valuation procedures under the Indian Stamp Act must follow due process and be supported by substantiated evidence; arbitrary enhancements without proper procedure are legally un....
The central legal point established in the judgment is that the nature of land use at the time of purchase is crucial for stamp duty calculation, and the authorities cannot enhance market value witho....
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.
Stamp duty on agricultural land cannot be evaluated at residential rates without a legal declaration, reinforcing the agricultural character despite proximity to residential properties.
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