RAMA BRICK FIELD Vs. STATE

JUDGEMENT

(1.) ARUN Tandon, J. Petitioner before this Court is the owner of a brick klin. He is engaged in manufacture and sale of bricks and other allied goods. The petitioner is stated to have obtained an agricultural land bearing Khasra No. 1929, total area 12650 sq. meter situate at Village Daurala, Tehsil Sardhana, District Meerut for brick furnace etc. This deed according to the petitioner is a lease deed. The term whereof has been provided as five years.

(2.) PROCEEDINGS under Section 47 A of the Indian Stamp Act were initiated against the petitioner treating the document to be a transfer in view of Section 164 of Uttar Pradesh Zamindari Abolition and Land Reforms Act chargeable with stamp duty under Article 35(5) of Schedule I-B of the Indian Stamp Act. The same culminated in an order dated 30.6.2010 requiring the petitioner to deposit a total sum of Rs. 1,71,000/- towards deficiency in stamp duty, registration fees of Rs. 4,000/- and penalty of Rs. 1000/-. Not being satisfied petitioner filed an appeal under Section 56 of the Indian Stamp Act being appeal No. 112 of 1999-2010. The appeal has been dismissed vide judgement and order of the Deputy Commissioner, Stamp, Meerut Region Meerut dated 30.12.2010.

(3.) LEARNED counsel for the petitioner challenging finding so recorded contends that the judgement passed by learned Single Judge relied upon by the authorities does not lay down correct law. He refers to two judgements of another learned Single Judge in the case of Nand Kumar Agarwal and another Vs. State of U.P. and others 2009 All. CJ. 1196 and Social Upliftment of Village Down Trodden and Health Action, Jaunpur through its President and others Vs. State of U.P. and others 2009 All. CJ. 669.