GANGA RAM Vs. STATE OF U.P.

JUDGEMENT

(1.) This petition has been filed by the petitioner challenging the order dated 5.2.2010 passed by the Appellate Authority, rejecting the appeal of the petitioner against the order passed by the Collector, Lakhimpur Kheri dated 26.2.2008 and also the order dated 26.2.2008.

(2.) Brief facts of the case, as have been stated in the writ petition, are to the effect that the petitioner purchased 1/4th portion of Plot no.381 ad-measuring 0.271 hectare of agricultural land through a registered Sale Deed dated 16.6.2007. The said Sale Deed was registered as Sale Deed no.5008 of 2007 before the Sub Registrar, Mohammdi, Lakhimpur Kheri after paying the requisite fee of registration and stamp duty etc. as per Circle Rate fixed by the District Magistrate, Lakhimpur Kheri.

(3.) It has been submitted by the learned counsel for the petitioner that the Sub Registrar, Mohammdi, Lakhimpur Kheri filed a wrong report, annexing an incomplete map of the area, where the land in question was situated on 30.8.2007 and recommended to the Collector and the Assistant Commissioner (Stamp) for action to be initiated under Section 33 of the Indian Stamp Act (for short ''the Act') read with Section 47-A of the Act, indicating a deficiency of Rs.25,070/- as deficiency of stamp duty (Rs.4460/- as registration fees). A notice was issued to the petitioner on 5.11.2007 by the Assistant Commissioner (Stamp) and the petitioner submitted his written objection, stating that the land in question is agricultural in nature and his crops are standing thereon and it was not used for any residential purposes and that a spot inspection may be carried out by the Tehsildar concerned. The objection of the petitioner was ignored and the recommendation report of the Sub Registrar, Mohammdi, Lakhimpur Kheri was confirmed by the Collector, Lakhimpur Kheri by his order dated 26.2.2008, also imposing penalty of Rs.25,070- and Rs.3760/- as interest.