NARENDRA DHAR Vs. STATE OF UP

JUDGEMENT

(1.) Heard Sri J.P. Pandey, learned Counsel for the Petitioner and learned Standing Counsel for the Respondents and with their consent, the writ petition is being finally decided.

(2.) I have also perused the pleadings of the parties.

(3.) Agra Development Authority developed a residential colony Sanjay Place Group Housing Scheme at Agra. One of the houses in the said scheme i.e. Flat No. 1/2 H.I.G. situate on the ground floor having an area 85.13 sq. metre was allotted to one Kishan Chand Shivhare. A composite lease-cum-sale deed in respect thereof was executed and registered on 9.1.1987 leasing out the land for a period of 80 years and sale of the superstructure though actually superstructure was made by the Agra Development Authority on behalf of the lessee from his funds only. The aforesaid lessee/purchaser subsequently, transferred his rights in the said house in favour of the Petitioner vide sale deed dated 31.3.2003 (Annexure 2 to the writ petition) for a consideration of Rs. 4,00,000/-. The Petitioner on the said instrument paid stamp duty on the value of Rs. 4,81,000/- being the value as per the circle rate notified in accordance with Article 63 of Schedule I-B of the Indian Stamp Act, 1899 (hereinafter referred to as an 'Act'). On reference, proceedings under Section 47 of the Act were drawn against the Petitioner which came to be registered as Stamp Case No. 11 of 2006-07. The District Magistrate vide order dated 22.2.2007 determined the stamp duty on the aforesaid instrument in accordance with Article 23(vi) of Schedule I-B of the Act treating it to be a lease for more than 30 years chargeable as a conveyance. Accordingly, deficiency in stamp duty of Rs. 1,05,200/-with interest of 1.5% per month from the date of the execution of the instrument till the payment has been directed to be deposited. A penalty of Rs. 10,500/- has also been imposed.