RAJESH KUMAR Vs. STATE OF U P

JUDGEMENT

(1.) HEARD Shri Mata Badal Mishra, learned counsel for the petitioner and the learned Standing Counsel for the respondents.

(2.) AN additional stamp duty and penalty of Rs. 7,683/- has been imposed on the petitioner for having violated the provisions of Indian Stamp Act. In proceedings under Section 47-A thereof the basis for imposing additional duty on the instrument is that the property transacted is situated in a commercial area and that it would fetch a rent of Rs. 300/- per month.

(3.) LEARNED counsel submits that the Revising Authority has also completely overlooked this aspect of the matter and without calling for any spot inspection report or any verification of the said allegations made by the petitioner the imposition of the additional duty is unjustifiable.