RAJKALI DEVI Vs. STATE O U P

JUDGEMENT

(1.) Rejoinder-affidavit filed today is taken on record.

(2.) The present petition has been filed challenging the order dated 8.5.2009, passed by the Collector under Section 47A(3) of the Indian Stamp Act (hereinafter referred to as 'the Act'), as well as the order dated 5.9.2009, passed by the Commissioner under Section 56(1A) of the Act in the appeal preferred by the petitioner against the order of the Collector.

(3.) The petitioner had purchased 533 sq. mtrs. of land from plot Nos. 372 and 483 sq. mtrs. of land from plot No. 376 by executing two sale deeds on 19.1.2008. It is stated that the sale deeds were duly registered on 19.11.2008 itself by the Sub-Registrar. But on the very next day, i.e., 20.11.2008, he furnished a report regarding deficiency in stamp duty in respect of the same property. It is alleged that upon the report dated 20.11.2008 notice was issued to the petitioner under Section 47A (3) of the Act and in response thereto the petitioner filed objection on 20.2.2009. The matter was thereafter considered by the Collector who determined the deficiency in the stamp duty to the tune of Rs. 1,67,860 and also imposed Rs. 2,000 as penalty alongwith 1.5% interest on the amount till its payment. Against the aforesaid order the petitioner preferred appeal before the Commissioner under Section 56(1A) of the Act and the Commissioner also on the same terms, affirmed the order of the Collector. Hence, this petition.