VINOD KUMAR JAIN Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Shri A.P. Paul, learned counsel for the petitioner and Shri Sanjay Goswami, learned Additional Chief Standing Counsel appearing for the respondent nos. 1, 2 and 3.

(2.) This petition has been filed challenging the order dtd. 25/3/2009 passed by the Assistant Commissioner Stamp, Mathura in proceedings under Sec. 47A of the Indian Stamp Act, 1899 (hereinafter referred to as the 'Act') as well as the order passed by the Commissioner dtd. 28/7/2009 passed in Revision No. 163 of 2009.

(3.) It has been stated in the writ petition that plot nos. 212 and 213 having a total area of 1.214 hectare situated in Village Jaisingh Pura Banger, Tehsil and District Mathura was purchased by the petitioner and the respondent no. 4 by means of a registered sale deed dtd. 14/11/2002. Relying upon an audit report, the Sub- Registrar, Mathura-Ist reported to the Collector, Mathura by means of his letter dtd. 15/9/2004, that there was deficiency of Stamp duty of Rs.4,10,600.00. Thereafter, proceedings under Sec. 47A of the Act were initiated and a show cause notice was issued to the petitioner. The petitioner filed his objections stating that the land in question is agricultural and therefore, the stamp duty as per the rate of land for agricultural purposes is to be fixed and not as per the residential rate. It is stated that a local inspection was allegedly made by the Tehsildar, Mathura on 20/1/2007 without any notice to the petitioner. Thereafter, by means of an order dtd. 25/3/2009, the Assistant Commissioner Stamp, relying on the report of the Tehsildar dtd. 20/10/2007 held that the deficiency of the stamp on the instrument was Rs.4,10,600.00 and also imposed penalty of Rs.5,000.00 along with interest at the rate of 1.5 percent per mensem. The order of the Assistant Commissioner was challenged in a revision before the Commissioner and by the order dtd. 28/7/2009, the revision was rejected upholding the order passed by the Assistant Commissioner.