SUNITA DEVI Vs. STATE OF UTTARANCHAL

JUDGEMENT

(1.) BY means of this writ petition, the peti­tioner has challenged the judgment and order dated 13.8.2002 as well as judg­ment and order dated 13.10.2003 passed by the Upper Collector (Finance and Revenue) Haridwar and the Com­missioner Garhwal Division, Camp at Dehradun respectively.

(2.) BY the order dated 13.8.2002, passed in Case No. 348-M.V./01-02 un­der the Stamps Act, the respondent no. 2 imposed penalty of Rs. 92,801/­which included amount of Rs. 57,275/ towards deficiency of stamp duty against the petitioner and ordered him to deposit the said amount within a week failing which the recovery thereof shall be made as arrears of land rev­enue. Against this order revision was preferred by the petitioner before the Commissioner Garhwal Division who vide his judgment and order dated 13.10.2003 partly allowed the revision and waived the fine of Rs. 35,526/- but maintained the order regarding pay­ment of deficiency of stamp duty.

(3.) ON the basis of the audit report of the Accountant General, wherein the land measuring 0.0935 Hectare was held to be Abadi land, therefore, the sale deed No. 337/2000 was referred by the Sub-Registrar, Laksar to the re­spondent no. 2 for determining the stamp duty and for recovery thereof. Notices were issued to the petitioner, who filed objection alleging therein that the disputed land was agricultural land and is being used as such and accord­ingly, the stamp duty was paid accord­ing to Circle Rates of the Collector. It was also pleaded that the Tahsildar concerned has reported that the land in question is being used for agriculture, hence the notice be dropped.