RAKESH KUMAR AGARWAL Vs. STATE OF UTTARAKHAND

JUDGEMENT

(1.) PRESENT petition is filed assailing the judgment and order dated 13.11.2002 passed by the Collector, Champawat as well as order dated 25.02.2004 passed by the Commissioner, Kumaun Division whereby petitioner was asked to pay stamp duty of Rs. 56,405/ - and registration fee of Rs. 251/ - and revision, arising therefrom, was dismissed.

(2.) THE Tehsildar, Champawat has made a complaint to the Collector, Champawat annexing therewith photostat copy of the unregistered transfer deed dated 31.03.1995, stating therein that petitioner herein had purchased 264.33 Sq. Metre land along with Kachha House standing thereon from Vishnu Dutt on the stamp duty of Rs. 100/ - only. Therefore, petitioner has to pay stamp duty as well as registration fee. Proceedings under Section 47 (A) of the Stamp Act was initiated against the petitioner and ultimately learned Collector was pleased to hold that land was transferred in favour of the petitioner pursuant to the unregistered sale deed dated 31.03.1995, therefore, petitioner is liable to pay stamp duty thereon along with registration fee and revision arising therefrom was dismissed. Therefore, petitioner has approached this Court by way of present writ petition under Article 226 of the Constitution of India.

(3.) SECTION 54 of the Transfer of Property Act, 1882 reads as under: