HEM LATA Vs. COLLECTOR OF STAMPS

JUDGEMENT

(1.) This is a writ petition whereby the petitioner prays for quashing of the order of the first respondent dated January 29, 1996. The facts giving rise to this petition are as follows:-

(2.) The DDA by a deed dated April 16, 1990 leased a piece of land measuring 3,650 acres situated at Mayur Vihar to respondent No.2 Parwana Co-operative Group Housing Society Limited (for short 'the society'). Over this piece of land, the society constructed flats for its members with the funds contributed by them. Flat No.A-37 was allotted by the society in the joint names of Prashant Kumar Roy and Pranab Roy. On February 2, 1995, the aforesaid allottees entered into an agreement with the petitioner whereby the former agreed to sell their rights in the flat to the latter for a consideration of Rs.5,51,000.00 which stands paid by the petitioner to the allottees. The allottees appointed and constituted Mr.Ramesh Chandra, husband of the petitioner, as their lawful General Attorney authorising him to execute on their behalf sale/conveyance deed in favour of the petitioner. On February 20, 1995 the aforesaid attorney of the allottees applied to the DDA for converting lease-hold tenure of the flat into free-hold. By letter dated September 11, 1995 the DDA sent unsigned and unexecuted conveyance deed forms to the attorney and also informed him that his request has been accepted and was required to get the unsigned and unexecuted conveyance deed forms stamped from the office of the Collector of stamps. The petitioner has placed on record, a copy of one of the unexecuted conveyance deeds. Copy of the deed, inter-alia, states that the allottees applied to the DDA through the attorney for grant of reversionary interest of the DDA in the land underneath the flat to the petitioner and the DDA agreed to convey the same to the petitioner for a consideration of RS.10,000.00 . On receipt of the letter of the DDA dated September 11, 1995, the petitioner on October 27, 1995 submitted the unsigned and unexecuted conveyance deed forms to the respondent for adjudicating the quantum of stamp duty payable on the same. The respondent Stamp Collector by a communication dated January 29, 1996 informed the petitioner to deposit a sum of Rs.44,884.00 as stamp and transfer duty payable on the conveyance on the basis that the consideration in respect of transfer of the interest of the allottees in the property to the petitioner was Rs.5,51,000.00 and the amount paid to the DDA as conversion charges was Rs.10,000.00 . At this stage it will be convenient to set out the aforesaid communication of the DDA addressed to the petitioner:-

(3.) Now DDA has executed this conveyance deed in your favour by charging some consideration in respect to conversion charges. Hence you are supposed to pay the stamp duty and transfer duty on the consideration amount of agreement to sale and conversion charges under section 28(3) read with Article 23 of schedule 1A of Indian Stamp Act 1899.