VIBHOR RUNGATA Vs. STATE OF U P

JUDGEMENT

(1.) ALL the writ petitions involve common questions of law and facts and therefore as agreed by learned counsel for the parties haw been heard together and are being decided by this common judgment.

(2.) THE writ petition No. 2541 of 2008 has been filed by one Vibhor Rungat Son of Santosh Kumar Rungata assailing the orders dated 31st March, 200 passed by respondent No. 3 Deputy Commissioner Stamp, Gorakhpur purported exercise of power under Sections 33 and 47-A of indian Stamp Ac 1899 (hereinafter referred to as "Act") requiring the petitioner to pay Rs. 1,08,800/ - towards deficiency of stamp and Rs. 10,880/-towards penalty as also interest on the aforesaid amount.

(3.) IT is worthy to mention that aforesaid M/s A.D. Estate Developers had purchased only 4.07 acre of land though the total area of the plot was 5 acres. The sale-deed was executed on 26th March, 2004. The rest of 0.93 decimal area of the plot was sold by M/s Hotal Clarks through different sale-deeds to several persons namely Smt. Nutan Tyagi and A.K.Tyagi (Writ Petition No. 2547 of 2008), Dr. Km. Nisha Mishra (Writ Petition No. 2548 of 2008), Shashi Mauli Pandey (Writ Petition No. 2543 of 2008, the present petitioner, Sri Anup Kumar Agrawal (Writ Petition No. 2544 of 2008), Pashupati Nath Gadaia (Writ Petition No. 2546 of 2008) Anil Agrawal (Writ Petition No. 6429 of 2008) and Kashyap Adit (Writ Petition No. 6430 of 2008). The details i.e. area of plot, date of sale-deed, price on which the instrument was executed, stamp duty paid, amount of deficient stamp duty, penalty along with interest determined by respondents and the dates of impugned orders in all these writ petitions, including the present writ petition are shown as under: <IMG>JUDGEMENT_125_ADJ8_2011Image1.jpg</IMG>