YOGESH KUMAR Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri Arpit Agarwal, learned counsel for the petitioner and Sri Sanjay Goswami, learned Addl. Chief Standing Counsel appearing for the respondents.

(2.) This writ petition has been filed praying for the following reliefs:-

(3.) The facts in brief, as appearing in the writ petition, are that the four petitioners jointly purchased the building having a constructed area of 396.22 sq mtr on ground floor, 380.32 sq. mtr at first floor and 13.37 sq mtr stair case room on the second floor, which are situated over a land situated at Mohalla Muria Panai urf Sungarhi alongside the road between railway station to police station in district Pilibhit for a consideration of Rs.1,24,00,000.00. However, the valuation of the property as per the circle rate for payment of stamp duty it was computed at Rs.1,37,67,000.00 on which stamp duty of Rs.9,64,000.00 was paid by the petitioners at the time of execution of the sale deed. After execution of the sale deed on 5/11/2012, it was presented for registration before the Sub-Registrar, Pilibhit who raised an objection regarding its value on the premise that it is commercial building and the same is to be valued for the purpose of stamp duty on the basis of rent per square meter fixed by the Collector being Rs.190.00 as per provisions of Rule 5(c) (ii) of the Uttar Pradesh Stamp (Valuation of Property) Rules, 1977[2].