RAJIV KUMAR GUPTA Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Shri A.P. Paul, learned counsel for the petitioner and Shri Awadesh Chandra Srivastava, learned Standing Counsel appearing for the respondents.

(2.) This petition has been filed for quashing the order dtd. 4/10/2007 passed by the Assistant Commissioner Stamp, Aligarh under Sec. 47-A(3) of the Indian Stamp Act, 1899[1] whereby value with regard to certain constructions existing on the property in question has been assessed at Rs.8,92,000.00 and deficiency in stamp at Rs.89,080.00. Further challenge is to the order dtd. 17/6/2010 passed by the Additional Commissioner, Agra Division, Agra in Revision No.43/24/4/2009 under Sec. 56(1) of the Act whereby the revision of the petitioner has been dismissed and the order of the Assistant Commissioner has been upheld. [1] Act

(3.) A perusal of the petition reveals that the property in question was leased to the petitioner by means of a lease-deed of 8/3/2006, that is stated to be registered on 23/3/2006. The lease-deed reflects that the usage of the leased premises was for setting up a petrol pump/outlet of a Petroleum Company. It appears that a notice dtd. 19/5/2006 was issued to the petitioner pursuant to proceedings under Sec. 47-A(3) of the Act. The petitioner filed a reply/objection on 27/2/2007 and also filed an application on 4/10/2007 asking for a fresh inspection of the site in question. Thereafter, the impugned order dtd. 4/10/2007 was passed by the Assistant Commissioner Stamp relying upon a spot inspection report said to have been prepared by the Sub-Registrar concerned.