ALOK CHANDRA AGARWAL Vs. CHIEF CONTROLLING REVENUE AUTHORITY

JUDGEMENT

(1.) This petition has been filed by the petitioner challenging the order of the Additional Collector (Finance and Revenue), Pilibhit dated 15.10.1997 and the revisional order dated 30.11.1999 passed by the Chief Controlling Revenue Authority-cum-Additional Commissioner (Executive), Bareilly Division, Bareilly. The facts of the case, in brief, are that the petitioner is the purchaser of Plot No. 380 measuring 3.04 acres situate in village Pakadia Naugawan Ehatmali District Pilibhit (land in question). The sale deed was executed on 17.10.1995. On a report being called from the Tehsildar a notice was issued to the petitioner as to why proceedings be not initiated for the recovery of deficiency of the stamp duty. The petitioner filed his objections on 5.9.1997 and he has taken a plea that the land in question is situated next to a river and quality of the soil is sandy. Further objection taken is that the value of the land in question is Rs. 60,000/- per acre and taking this valuation of the land in question, stamp duty has been paid by the petitioner and the same is correct and that there is no deficiency of the stamp duty. From the report of the Additional Collector (F & R), Pilibhit it has come on the record that the land in question is situated about 1 km. distance from Devha river and the stamp duty has been paid taking the valuation of the land to be about Rs. 60,000/- per acre, total valuation being 1,82,400/-.

(2.) However, the respondent No. 2 has determined the deficiency of the stamp duty on the basis that the circle rate prevailing in the village as on 1.12.1994 was Rs. 1,55,000/- per acre and, therefore, the total valuation of the land in question which measures 3.04 acres will come to Rs. 4,71,200/- and, therefore, the stamp duty which has been paid by the petitioner was not according to the circle rate and the deficiency was liable to be recovered from the petitioner. The respondent No. 2 has also not accepted the report of the Tehsildar dated 9.2.1996 wherein it has been stated that the valuation of the land in question would be Rs. 50,000/- to Rs. 60,000/- per acre and, therefore, the total value of 3.04 acres of land would be Rs. 1,82,400/-. However, from the findings recorded, it has come on the record that the land in question is purely being used for agricultural purposes and there are no trees over it and no building situate on the land and the land is also situated beyond the limits of the Nagar Panchayat. There is a bore well on the land. Partly accepting the condition of the land as described in the report of Tehsildar dated 9.2.1996, the respondent No. 2 has proceeded to determine the valuation of the land in question under the prevailing circle rate being Rs. 1,55,000/- per acre and has rejected the valuation determined by the Tehsildar that the valuation of the land should be taken as Rs. 50,000/- to Rs. 60,000/-.

(3.) Aggrieved by the order of the respondent No. 2, the petitioner preferred a revision No. 75/44/98 under section 56 of the Indian Stamp Act 1899 and the revisional authority has declined to accept the report of Tehsildar dated 9.2.1996 in its entirety so far as the valuation of the land in question is concerned and has proceeded to accept the circle rate determined by the Collector as on 1.12.1994 to be the determining factor of the valuation of the land in question.