KAMLA DEVI KHETAN Vs. COMMISSIONER GORAKHPUR DIVISION GORAKHPUR

JUDGEMENT

(1.) S. N. Srivastava, J. Subject-matter of impungment in the instant petition are the order dated 19-8-2000 passed by the Additional District Magistrate (Finance and Revenue), Maharajganj in exercise of powers under Section 47-A/33 of the Indian Stamp Act and the order dated 23-10-2002 passed by the Addl. Commissioner, Gorakhpur Division, Gorakhpur thereby levying stamp duty of Rs. 45,920 payable by the petitioner ostensibly to make good the deficiency.

(2.) NECESSARY facts shedding light on the controversy involved in this petition may be stated and they are that the petitioner purchased a house by registered sale-deed on 12-9-97 from one Dwarika Dass paying stamp fee against the value of Rs. 4,44,500. Subsequently, the petitioner was served with a notice, which escalated into proceeding before the Addl. District Magistrate (Finance and Revenue) thereby adjudging deficiency of Rs. 43,920 and imposing a sum of Rs. 45,920 payable by the petitioner by means of the order dated 19-8-2002. Aggrieved, the petitioner preferred revision before the Addl. Commissioner, Gorakhpur Division, who held the revision not maintainable and consequently, dismissed the same.

(3.) BEFORE proceeding further, it would be useful to deal with the finding recorded by the revisional Court. The finding as may be relevant may be experted below.