SISTER LILY MATHEW Vs. STATE OF U P

JUDGEMENT

(1.) Petitioner before this Court is aggrieved by the order passed by the District Magistrate, Varanasi dated 27.12.2010 in proceedings under Section 47-A as also against the order of the Commissioner, Varanasi Division, Varanasi dated 28.4.2011 passed in Appeal filed under Section 56(1-A) of the Indian Stamp Act.

(2.) Under the first order, the District Magistrate has recorded that he himself made an spot inspection of the purchased property and has found that the same was situate at the outskirts of the village concerned. Near the property there were existing houses both pakka and kachcha and further that the land was not fit for agricultural purposes. In the totality of the circumstances, it has been recorded that the land had the potential for residential purposes, therefore, stamp duty at residential rates has been calculated and levied alongwith penalty of Rs. 25,000/-.

(3.) Not being satisfied with the order so passed, the petitioner preferred an appeal. The appeal has also been dismissed after affirming the finding recorded by the Collector. However, the Commissioner proceeded to record that on the date of purchase there was no existing construction over the property purchased, therefore, the circle rate applicable in respect of residential properties has been reduced by 30% for calculating the market value. Accordingly the demand has been revised.