ASIF ALI Vs. STATE OF U P

JUDGEMENT

(1.) Heard learned Counsel for the petitioner and learned standing counsel.

(2.) It is contended by the learned Counsel for the petitioner that the petitioner had purchased a land measuring about 5 biswa and 8 blswansi, plot No. 416/2, which was bhoomidhari land of one Sri Hamid Ali. A sale deed was executed and registered in respect of the said land on 22.1.2007. It appears that the Collector, Bulandshahr issued a notice on 5.3.2007 in pursuance of proceedings initiated under Section 47A(3) of the Indian Stamp Act drawn on the basis of a report of the Sub-Registrar dated 23.1.2007. The said report states that another portion of the same plot, i.e., plot No. 416/5, a sale deed has been executed treating it as residential plot and, therefore, plot No. 416/2 should also be treated as residential and not agricultural as has been set out in the sale deed of the petitioner.

(3.) Before the Collector, Bulandshahr in proceedings under Section 47A(3), the claim of the petitioner was that according to the revenue record, the said plot was an agricultural plot and agricultural activities was also being carried out on the same. Merely on the basis of some other sale deed executed, the value nature of the plot cannot be determined. The further case of the petitioner is that he requested the Collector to make spot inspection for the correct assessment of the land in question but the same was also not done and the Collector relying upon the ex-parte report of the Sub-Registrar dated 23.1.2007 declared the deficiency of Stamp duty and imposed penalty thereon. The appeal of the petitioner under Section 56(1A) of the Stamp Act was also dismissed, hence this petition.