IN THE HIGH COURT OF JUDICATURE AT ALLAHABAD
Shri K.M. Garg, J
Santosh Kumar v. Additional District Magistrate (Finance & Revenue) Bijnor and Others
| Table of Content |
|---|
| 1. initial facts regarding stamp duty assessment and property valuation. (Para 2 , 3 , 4) |
| 2. court observations on errors in assessing property value based solely on location. (Para 5 , 6 , 7 , 8) |
| 3. final ruling addressing tenant occupation and property condition's relevance. (Para 9 , 10) |
1.Heard Shri K.M. Garg, learned counsel for the petitioner and the learned standing counsel appearing for the State respondents - .
2.The writ petition is directed against the order dated 22.7.1994 (annexure 14 to the writ petition) passed by the Sub Divisional Officer, Nagina, District Bijnor and dated 3.7.1996 (annexure 15 to the writ petition) passed by the Chief Controlling Revenue Authority, U.P., Allahabad whereby the valuation of the property of the petitioner has been assessed to Rs.8 Lacs and determining deficiency of stamp duty to the tune of Rs.29,877.50 p.
3.It is contended that the petitioner had purchased a building having an area 1777 square metres vide sale deed dated 31.12.1987 and the stamp was paid as per market value determined under R.340 of the Stamp Rules. The market value was determined to the tune of Rs.4,48,500 / whereupon the stamp duty was paid. However, th
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