SANJAY MAHESHWARI Vs. STATE OF U.P.

JUDGEMENT

(1.) The order dtd. 30/10/2017 passed by the Collector (Stamps)/ District Magistrate, Moradabad found that there is an old dilapidated boundary wall around the disputed land. Further the existence of sugar cane crushing equipment attests the fact that the land was not being used for agricultural purposes. On this footing it was found that the land was not agricultural land. The valuation of the land comprised in the instrument was accordingly made and the stamp liability was then determined.

(2.) The appellate authority agreed with the findings of the adjudicating authority in the impugned judgment dtd. 20/9/2018 and affirmed its judgment.

(3.) Heard Sri Pawan Kumar Shukla, learned counsel for the petitioner and Sri Sanjay Goswami, learned Additional Chief Standing Counsel for the State.