ARVIND KUMARI YADAV Vs. STATE OF U P

JUDGEMENT

(1.) Heard Sri S.K. Anwar, learned Counsel appearing for the petitioner and learned standing counsel.

(2.) Present writ petition has been filed by the petitioner challenging the orders passed under Sections 47A(3) and 56(1A) of the Indian Stamp Act as applicable to the State of U.P.

(3.) The petitioner had purchased a piece of land being arazi khasra No. 220 khata No. 126 measuring 0.40 acre. Sale deed was executed and registered in favour of the petitioner on 19.12.2005 before Sub-Registrar, Etawah, which is filed as Annexure-1 to the writ petition. According to the petitioner, the land in question was agricultural land and the same was purchased for Rs. 4 lacs, but for the payment of stamp duty the market value of the land as disclosed by the petitioner himself was Rs. 4,40,000 on which stamp duty to the tune of Rs. 44,000 was paid and the said instrument was duly registered. Thereafter, that upon the report of the Sub-Registrar proceedings under Section 47A(3) of the Indian Stamp Act were drawn and the petitioner was served with a notice to which he replied. The Collector not being satisfied with the reply proceeded to hear the matter and passed order determining the deficiency in stamp duty in the execution of the sale deed vide its order dated 20.11.2008. Against the said order, the petitioner preferred an appeal before the Commissioner under Section 56(1A) of the Indian Stamp Act and the Commissioner affirmed the order of the Collector and dismissed the appeal, hence this writ petition.