ALLAHABAD HIGH COURT
Pankaj Mithal, J.
Om Prakash Umar v. State of U.P. Through Secretary Fund and Revenue Dept. U.P. Shashan Lucknow and Others
| Table of Content |
|---|
| 1. document executed by mahadeo transferring rights to petitioner. (Para 3 , 4) |
| 2. argument on the document being a non-registered compromise. (Para 5) |
| 3. court discusses stamp duty applicability under the indian stamp act. (Para 6 , 7 , 8) |
| 4. court finds no error in lower authorities’ decision. (Para 9) |
| 5. final verdict dismissing the meritless writ petition. (Para 10) |
1. Heard learned counsel for the parties.
2. Pleadings have been exchanged and, therefore, the writ petition is being finally decided.
3. A document before the Notary was executed on 14/12/2009 by Mahadeo and others by which they withdrew their rights on the abadi land measuring 80ft x 70 ft and transferred them in favour of the petitioner for a consideration of Rs.50,000/- only. The aforesaid document was written on a stamp paper of Rs.150/- only. The Additional Commissioner (Stamp) vide order dated 18.4.2011 held the above document to be an instrument of conveyance and assessing its market value determined the deficiency in stamp duty and imposed a penalty also. The appellate authority has affirmed the aforesaid order vide its order dated 25.11.2011.
4. The above two order dated 25/11/2011 and 18/04/2011 a
Login now and unlock free premium legal research
Login to SupremeToday AI and access free legal analysis, AI highlights, and smart tools.
Login
now!
India’s Legal research and Law Firm App, Download now!
Copyright © 2023 Vikas Info Solution Pvt Ltd. All Rights Reserved.