KAMLESH DEVI Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri Atul Srivastava, learned counsel for the petitioner and Sri Awadhesh Chandra Srivastava, learned Standing Counsel appearing for the respondents.

(2.) This petition has been filed, inter alia, with the following prayers:-

(3.) From the record of the petition, it appears that on 19/6/2006 a sale deed was executed in favour of the petitioner by Sri Parashuram and Smt. Premwati Devi in respect of a plot of land measuring 181.25. sq. meter in village Khwajapur Meerpur, Pargana Baran, Tehsil and District Bulandshshar for residential purpose. The stamp duty was, accordingly, paid and the deed was registered on 19/6/2006 itself. It is stated that a notice dtd. 31/7/2007 was issued to the petitioner under the provisions of Sec. 47A of the Indian Stamp Act, 1899 (hereinafter referred to as the Act) alleging evasion of stamp duty. A reply was filed by the petitioner on 19/9/2007 wherein allegation of under-valuation was denied. On 10/11/2007, a fresh spot inspection was conducted by the Tehsildar, who wrote in his report that the land in dispute was being used for residential purpose. However, an objection was filed by the petitioner to the report of the Tehsildar also. Thereafter, by means of impugned order dtd. 30/8/2008, the Sub-Divisional Magistrate-respondent no.3, proceeded to hold that the land in question was of potential commercial usage in view of a report submitted by the Sub-Registrar and has assessed deficiency of stamp duty after calculating value of the property on the basis of minimum rates. The challenge to the order of the Sub-Divisional Magistrate in an appeal under Sec. 56 of the Act being Appeal No. 15 of 2008-09 filed in the Court of Additional Commissioner (Judicial), Meerut Division, Meerut met with the failure and the appeal was dismissed on 20/1/2009 by another order impugned.