VIDHYA DEVI Vs. STATE OF UP

JUDGEMENT

(1.) The dispute relates to the payment of stamp duty on sale deed No. 2101 of 2008 whereunder land of plots No. 133, 137 and 138 area 0.52685 hectare equivalent to 2568.5 sq. metres situate at Rustampur Tehsil Koil, district Aligarh has been purchased by the petitioner. The report of Sahayak Mahanibhandak stated that the aforesaid land has been transferred at the rate prescribed for agricultural land for a sale consideration 3.5 lacs per bigha whereas under the sale deed No. 2151/2 75 sq. metres of land of these very gatas was transferred at the residential rate and therefore there appears to be variation of market value leading to inappropriate payment of stamps duty. On basis of the above report proceedings under Section 33/47A of the Stamp Act were initiated against the petitioner which came to be registered as Stamp Case No. 44 of 2009-10. The Additional District Magistrate (Finance and Revenue) Aligarh vide impugned order dated 18.8.2009 solely on the. ground that earlier land of the same gatas has been transferred on the basis of the residential rate, determined the market value of the land transferred under the sale deed in question calculating the deficiency in stamp duty to be Rs. 1,12,540 and imposed penalty of Rs. 500 alongwith 1.5% interest per month on the deficiency. The petitioner's appeal against the aforesaid order has been dismissed by the Additional Commissioner vide order dated 31.10.2009.

(2.) The above two orders dated 18.8.2009 and 31.10.2009 have been challenged in the instant writ petition.

(3.) Parties agree for disposal of the writ petition on merits at this stage itself. Accordingly, I have heard Sri Jai Prakash Prasad, learned Counsel for the petitioner and the learned standing counsel finally on merits.