SARITA RANI Vs. STATE OF UTTARAKHAND

JUDGEMENT

(1.) The petitioner, in the instant petition, challenges the order dated 4th May, 2009 / 13th September, 2009, passed by the Commissioner, Garhwal in Revision under Section 56 of the Indian Stamp Act as well as the order passed on the review application in which he has questioned the order dated 04.05.2009 alleging thereof that the stamp duty as paid by him was in consonance to the circle rates as given by the Collector, annexure No. 1 to the writ petition.

(2.) Learned counsel for the petitioner tried to draw a classification from the view point that the circle rates as notified in 1991, in its column-6, it defines the entire region of Araghar where the rates classified for the purpose of stamp duty was Rs. 550/- to Rs. 450/-. He submits that once this classification covers the entire area, as a whole, then a sub-classification based upon the vicinity/location of the property adjoining to Haridwar road cannot be adopted as mode for the purposes of imposition of stamp duty.

(3.) In response to the argument of the petitioner, Mr. Pankaj Purohit, the learned Deputy Advocate General submits that the notification fixing the valuation of the property for the purposes of the stamp, as notified in 1991, it further sub-divides the area for the purposes of imposition of stamp, whereby, the property lying within 100 mtrs on either side of Haridwar road, a different valuation has been assigned as given in column-4, for obvious reason that it would be fetching a higher price, being a higher potential value.