DHARMENDRA SINGH Vs. COMMISSIONER KANPUR REGION/CHIEF CONTROLLERS

JUDGEMENT

(1.) Heard Shri Archit Mandhyan, learned counsel for the petitioners and Shri Awadhesh Chandra Srivastava, learned Standing Counsel appearing for the State.

(2.) By this writ petition, quashing of an order dtd. 18/2/2009 passed by the Collector, Kanpur Nagar in Case No.58 of 2008-09 under Sec. 47-A(3) of the Indian Stamp Act, 1899[1] has been sought whereby deficiency of stamp duty of Rs.4,37,260.00 and penalty alongwith interest have been imposed. Further challenge is to the order dtd. 23/11/2009 passed by the Commissioner, Kanpur Division, whereby Appeal No.52 of 2008-09 filed by the petitioners under Sec. 56 of the Act, has been dismissed and the order of the Collector has been upheld.

(3.) The facts in brief are that the petitioners purchased an area of 278.42 sq. mts. of Plot No.66 bearing House No.128/3/27, Burhbur Machhariya, District Kanpur Nagar and on that plot, 60.5 sq. mts. of constructed area was present. The stamp duty at the rate of Rs.12,000.00 per sq. mtr. was paid on a sale-deed dtd. 14/8/2008 executed in favour of the petitioners in respect of the aforesaid property. The sale- deed was duly registered. A show cause notice dtd. 25/8/2008 was issued to the petitioners in which it was mentioned that there were 8 other shops over the property and as such the stamp duty paid was deficient. Objections supported by affidavit were filed by the petitioners and, thereafter, the impugned order dtd. 18/2/2009 was passed by the Collector. Challenge to the order of the Collector dtd. 18/2/2009 met with failure on 23/11/2009.