KRISHNA KOCHHAR Vs. STATE OF U P

JUDGEMENT

(1.) THIS writ petition has been preferred for issue a writ order or direction in the nature of certiorari quashing the orders dated 10 -11 -1999 (Annexure No.4) passed by the Commissioner/Chief Controller of Stamps and the order dated 28 -6 -1999 passed by the respondent no.3 -Assistant Commissioner of Stamps, Dehradun (Annexure No.2).

(2.) RELEVANT facts giving rise to the present writ petition are that the Sub Registrar made a reference to the Assistant Commissioner of Stamps, Dehradun for determination of stamp duty in respect of Sale Deed No. 3118 of 1998 relating to property no. 6, Anchal Niwas, Green Park, Saharanpur Road, Dehradun, measuring 3, 1/2 Bigha, which had been sold to Smt. Krishna Kochhar showing the valuation at Rs. 1,20,000/ -. The notice was issued to the opposite party, who submitted her reply that an agreement for sale of disputed property was executed on 30 -6 -1974 and the property was valued at Rs. 1,20,000/ - as its market value on the date of agreement. It was contended that the valuation of property should be determined as on the date of agreement, therefore, there is no deficiency in the stamp duty. It was also stated that the disputed property is under the tenancy and occupation of the Defence Department. It was pleaded that the notice be dropped. The authority concerned considered the material on record and found that the sale deed was executed on 12 -8 -1998 and as per provision of Section 2(6) of the Indian Stamps Act, the stamp duty is payable on the market value of the property on the date of execution of sale deed and, therefore, as per procedure laid down for determination of market value, the market value of the said property was valued at Rs. 29,21,572/ - on which stamp duty of Rs. 2,93,000/ - was payable. The vendee had paid stamp duty of Rs. 12,000/ -, therefore, there was deficiency of stamp duty to the tune of Rs. 2,81,000/ -. The respondent no.3 vide his order dated 28 -6 -1999 directed the petitioner -vendee to make good the deficiency of stamp duty within a period of 15 days. Aggrieved by that order, the petitioner went up in Stamp Revision No. 51/98 -99 before the Commissioner, Garhwal Division. The revisional authority after hearing both the parties did not find favour with the contention of the revisionist -petitioner and held that the stamp duty is payable at the market value of the property on the date of execution of sale deed and the date of execution of agreement for sale had no relevance for determination of the market value for the purposes of stamp duty and accordingly, the revision was dismissed vide judgment and order dated 10 -111999, which gave rise to the present writ petition.

(3.) THE impugned orders have been mainly hammered by the learned counsel for the petitioner on the ground that the sale -deed in question was executed in consequence of the orders passed by the Civil Judge Dehradun in Case No. 464 of 1996, but the petitioner has not filed any document before this Court to substantiate her contention that the stamp duty had been paid under the orders passed by the Civil Judge, Dehradun. The petitioner could not dare file copy of the order passed by the court for the reasons best known to her.