DINESH TEWARI Vs. COMMISSIONER GORAKHPUR DIVISION GORAKHPUR

JUDGEMENT

(1.) Heard learned counsel for the parties. Land measuring 1.3/5 decimal in the Plot No. 36/5 alongwith Plot No. 112 situated in Ward No. 9. Town Area. Salempur was purchased by the petitioner from Shobhit Kumar for a sum of 4,50,000 through registered sale deed dated 31.3.1999. The sale deed reveals that there are three rooms in the ground floor and three rooms in the first floor. The sale deed does not mention any shop in the said building. The value of the land was shown to be 98,000 and the house was shown as 3,60,000. A complaint was filed against the petitioner before the Sub-Registrar, district Deoria on 19.1.2000 under Section 47A (2) of Indian Stamp Act. 1899 for determination of the market value of the property and proper stamp duty payable thereof.

(2.) On the complaint being received, the S.D.M., Salempur, Deoria sought a report from the Naib Tehsildar about the property conveyed through the said sale deed. The report was submitted by the Naib Tehsildar on 18.8.2002 wherein he has given the details of the property. He has mentioned in his report that there are two shops in the ground floor and two rooms in the first floor. The rent of the house is about 1,500 per month. On the basis of this report, the Deputy District Magistrate, Salempur, district Deoria has recorded the findings that the value of the property is 8,68,464 and the petitioner is required to pay 69,250 as stamp duty. He ordered that the petitioner is required to pay 32,870 as stamp duty alongwith interest @ 1.5% per month. An appeal was preferred against this order which stands dismissed on 25.2.2003. Under these circumstances, the present writ petition has been filed.

(3.) Section 47A of the Indian Stamp Act, 1899 contemplates that if market value of any property, which is subject of an instrument, has not been determined in accordance with rules, proceedings shall be initiated against the purchase of the property. The nature of proceedings contemplated under the aforesaid Section is to recover any additional duty which would be chargeable on the said instrument where on the basis of the re-determination of the market value by the concerned authority. In order to understand the import of the Act what is required to be done is that :