YATENDRA SINGH Vs. STATE OF U.P.

JUDGEMENT

(1.) The petitioner purchased a land from Raveendra Kumar, Mahendra Kumar and Raj Kumari through registered sale deed dtd. 10/9/2012 bearing Khata No.453 Gata Nos.934, 949 Ga, 962, 963, 968, 976, 977 area 0.01551/2 hectares and Khata No.452 Gata No.973 area 0.036 hectares situated in Village:Rajpur, Pargana and Tahsil:Karhal, District;Mainpuri, by paying stamp duty purportedly as an agricultural land.

(2.) Proceedings under Sec. 33/47-A of the Stamp Act were initiated against the petitioner on the basis of a report of Deputy Registrar, Karhal with the calculation that stamp duty ought to have been made on the basis of land being an 'Abadi land' and not as an agricultural land, therefore, calculated a deficiency of Rs.4,80,000.00including penalty.

(3.) The District Magistrate/Stamp Collector by an order dtd. 30/10/2014 after hearing the parties and on the basis of sport report as well as other documents held that the land in question was an Abadi land and not an agricultural land, therefore calculated deficiency and also imposed the penalty of Rs.472500.00 and Rs.5000.00 respectively.