SUMAN DEVI Vs. STATE OF UTTARAKAND

JUDGEMENT

(1.) The present writ petition has been preferred by the petitioner challenging the order dtd. 30/11/2012 as passed by the Assistant Collector (1st Class)/SDM, Laksar, in Case No. 103 of 2009 under Sec. 47A of the Stamp Act, as well as the judgment dtd. 18/8/2015 as passed by the Chief Controller Revenue Authority/Commissioner Garhwal Mandal, Pauri, whereby, the revision under Sec. 56 of the Stamp Act preferred by the petitioner being Stamp Revision No. 4 of 2012-13 'Suman Devi vs. State' has been dismissed, and as a consequence thereto, the deficiency of stamp has been determined by the Assistant Collector as to be to the tune of Rs.38,550.00 and the penalty, which has been imposed on it, is of Rs.8,560.00, i.e. total Rs.47,110.00 has been affirmed and imposed on the petitioner.

(2.) The argument of the learned counsel for the petitioner is that he is the purchaser of the property, by virtue of the sale deed, which is part of the record of the writ petition, being sale deed dtd. 19/6/2009. The said sale deed has been executed by the three co-sharers of the property and as per the decipher made there in the sale deed total land which has been sold to the petitioner lying in Khata No. 71 Khasra No. 252 having a total area of 0.8910 hectare, out of it the respective parts of the co-sharers being 7/60 hectares has been sold to the petitioner by the sale deed in question.

(3.) The proceedings under Sec. 47A of the Stamp Act is alleged by petitioner that it was initiated on a complaint submitted against the petitioner contending thereof that the stamp duty which was paid on the sale paid by the petitioner on the sale deed executed in his favour was short and, hence, the proceeding was drawn against him on the premise that as per the ratio laid down in the Government Order No. 4118 dtd. 23/7/2000, which will fall within the category of law as defined under Article 13 of the Constitution of India, coupled with the fact that since the propriety of the said Government Order has not been put to challenge, the reason for assessing the deficiency of Rs.38,550.00 is on the ground that under the terms of the said Government Order dtd. 23/7/2000, if a co-tenure holder sells his share of property, which falls to be less than Rs.1,000.00 sq.mts. of area, in that eventuality, the stamp duty would be payable by treating the land as to be an abadi land and consequently based on the aforesaid analogy as propounded by the Government Order dtd. 23/7/2000 the Assistant Collector (1st Class) has assessed the deficiency of the stamp duty as has been levied a deficiency of Rs.38,550.00 on which he has been imposed with a penalty of Rs.8,560.00. Thus has been made liable to pay a total sum of Rs.47,110.00 (in total) towards the deficiency for the stamp duty on the said sale deed dtd. 19/6/2009.