FURKAN MUKHTAR KHAN Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri Harsh Vikram, learned counsel for the petitioner and the learned Standing Counsel appearing for the respondents.

(2.) Under challenge in the present petition is the order dtd. 10/5/2019, whereby the Collector, Rampur in Case No. 00271 of 2018, under Sec. 47A of the Indian Stamp Act, 1899(hereinafter referred to as the Act) held that the land in question reflects residential usage and, accordingly, assessed deficiency of stamp duty and penalty. Further under challenge is an order of Collector, Rampur dtd. 2/9/2019, passed on an application for review of the previous order dtd. 10/5/2019, whereby, the order dtd. 10/5/2019 was modified and proportionate amount of stamp duty payable by each of the tenure holder was specified. Also under challenge is the order dtd. 21/1/2021, passed by the Deputy Commissioner (Stamp), Moradabad Division in an appeal under Sec. 56(1A) of the Act filed by the petitioner against the aforesaid orders dtd. 10/5/2019 and 2/9/2019, whereby the appeal was partly allowed by reducing the amount of penalty imposed.

(3.) The facts in brief as mentioned in the petition, are that Plot No. 400 having an area of 1.306 hectare situated in Village Kashipur, Tehsil Sadar, District Rampur, which was recorded as an agricultural land, was sold by means of a registered sale deed dtd. 11/12/2017 in favour of the petitioner and others. It is stated that the petitioner and one Babu Hasan have 40% share each in the property while one Taufeeq has only 20% share and they had made payment of stamp duty according to their share of the property in question. A notice dtd. 12/4/2018 was issued to the petitioner under Sec. 33/47A of the Act. The objections to the notice were filed on 13/4/2018. An application was filed on 4/7/2018 for conducting a fresh spot inspection in presence of the petitioner and other co-tenure holders. The spot inspection was done on 12/7/2018 against which the petitioner filed an objection. In view of the petitioner's objection, another spot inspection was done on 6/5/2019 in which it was specifically mentioned that the land in question was used for agricultural purposes. However, the respondent no.3, by means of order impugned dtd. 10/5/2019 assessed the deficiency of stamp duty and imposed penalty. Thereafter, a review application was filed for determining proportionate liability on each of the tenure holders for payment of deficiency of stamp duty.