RAKESH KUMAR GOEL Vs. STATE OF U P

JUDGEMENT

(1.) BY means of this writ petition, the petitioner has challenged the order of the Assistant Commissioner (Stamp), Shahjahanpur dated 18.12.1993 and the order of the Chief Controlling Revenue Authority, U.P.at Allahabad? dated 24.8.1996.

(2.) THE petitioner had purchased certain property by a sale deed dated 2.12.1992 showing the cost of the land and the structure standing thereon to be Rs.1,50,000/- and on this consideration stamp duty was paid. However,? a complaint? was made by some person that the market value of the property is Rs. 4,50,000/- and,the petitioner has shown the value of the property less than the market value to evade the stamp duty.

(3.) LEARNED counsel for the petitioner submits that no basis is indicated in the order with regard? to the determination? of market value of the property. On the other hand, it is claimed? that the petitioner has submitted five sale deeds of the nearby areas as exemplar for determination of market value of the property in which property has been shown to be between Rs. 230/- per square meter to Rs. 325/- per square meter and, therefore, the Chief Controlling Revenue Authority? also erred in law in determining the market value of the property in question. LEARNED Standing Counsel appearing for the State-respondents has defended the impugned order? and a stand has been taken in the counter affidavit? that the order of the Chief Controlling Revenue Authority? is just and proper. I have considered the submissions made by the learned counsel for the petitioner and the learned Standing Counsel appearing for the State-respondents.