Court No. - 32

Case :- WRIT - C No. - 34921 of 2019

Petitioner :- Abdul Wajid And 2 Others

Respondent :- State Of U.P. And 2 Others

Counsel for Petitioner :- Raj Kumar Khanna,Amber Khanna

Counsel for Respondent :- C.S.C.

Hon'ble Rohit Ranjan Agarwal,J.

1. Heard Sri Raj Kumar Khanna, learned counsel for the

petitioners and learned Standing Counsel for respondents

State.

2. This writ petition has been filed seeking quashing of the

order dated 09.11.2015 passed by Collector, Moradabad in

proceedings under Section 47-A(3) of the Stamp Act and

order dated 23.07.2019 passed by Chief Controlling

Revenue Authority under Section 56 (1) of the Indian

Stamp Act, 1899.

3. Facts in nutshell are that petitioners had purchased a

part of land measuring 0.4675 hectare of Gata No. 510

which comprised of an area measuring 1.870 hectare from

one Rajpal Singh, owner of the land. On 23.02.2015, an

application was moved by the owner of the land in

question seeking information under Right to Information

Act in respect of nature of the land. On 21.03.2015, report

was given wherein the land held by Rajpal Singh was said

to be agricultural land as agricultural activity was going

on, while Gata No. 510 had Abadi in certain part.

4. A registered sale deed was executed between Rajpal

Singh and petitioners on 30.05.2015 for a consideration of

Rs.4,67,50,000/- and stamp duty of Rs.5,27,000/- was

paid. On the report of the Sub-Registrar, Bilari to the

Collector, Moradabad, proceedings under Section 47-A(3)

of the Indian Stamp Act was initiated for deficiency of

stamp duty against the petitioners. Earlier before the

execution of sale deed, Rajpal Singh had moved an

application to the District Magistrate for correcting the list

of circle rate wherein Gata No. 510 was shown as Abadi.

An application for enquiry was also moved by Rajpal

Singh on 12.05.2015, on which a Committee was

constituted which submitted its report on 19.09.2015 and

new circle rate became effective from 01.08.2015. The rate

applicable before the said date was according to the Joint

Survey Report of Deputy Registrar, Tehsildar and

Assistant Inspector General wherein Gata No. 510 was

recorded as Abadi.

5. Against the notice issued under Section 47-A (3) of the

Stamp Act, petitioner filed his objection on 07.08.2015

stating that the land in question was purchased after the

report dated 21.03.2015 and the report of the enquiry

committee constituted by the District Magistrate was

awaited as such, matter should be heard once the report

comes. The Collector, Moradabad vide order dated

09.11.2015 held deficiency of stamp of Rs.27,48,720/- and

imposed penalty of Rs.15 lacs totalling Rs.42,48,720/-

along with interest of Rs.1.5% from the date of execution

of documents.

6. Against the order of Collector, an appeal under Section

56(1) of the Indian Stamp Act was preferred by the

petitioners while the entire amount as determined by the

Collector to the tune of Rs.45,37,340/- was deposited vide

Challan dated 30.11.2015.

7. Sri R.K. Khanna, learned counsel for the petitioners

submitted that before purchasing the land in question the

owner, Rajpal Singh had sought information from the

revenue authorities as to the nature of land and only after

the report dated 21.03.2015, sale deed was executed

relying upon the report and stamp duty was paid treating it

to be an agricultural land. It is further contended that after

the execution of the sale deed, committee constituted by

the Collector submitted its report in the month of

September, 2015 which was applicable from 01.08.2015

and prior to the said cut-off date, it was still in dispute as

to whether the land Gata No. 510 was an agricultural land

or residential. Once it was not clear, petitioners had paid

stamp duty as per the report dated 21.03.2015. He fairly

submitted that after the determination order of Collector,

Moradabad, the entire amount along