BHUPENDRA SINGH Vs. BOARD OF REVENUE U P

JUDGEMENT

(1.) Heard learned counsel for the petitioner and learned Standing Counsel.

(2.) This petition has been filed for quashing the orders dated 12.2.1992 and 26.9.1988 passed by opposite parties no.1 and 2 respectively.

(3.) The facts in short giving rise to the present dispute are that the petitioner purchased a cold storage in district Barabanki in the court auction and requisite deposit was made by the petitioner. The Civil Judge, Barabanki issued a sale certificate on 14.5.1987. The petitioner deposited the requisite amount as required under law in the court. The matter was referred to the Collector by Sub-registrar. A show cause notice was issued to the petitioner and the petitioner filed objection to the same alleging therein that the stamp duty has already been paid in accordance with the provisions of law and determination of stamp duty by the Sub-registrar was illegal. It was further alleged that the Sub-registrar had no jurisdiction to make any objection in respect of the sale made in the auction by the court nor there is any power to increase the stamp duty. The objection filed by the petitioner was rejected and the petitioner was asked to deposit Rs.1,45,117/- as stamp duty and Rs.251/- as registration charges and a penalty of Rs.54,883/- was also imposed upon the petitioner. Feeling aggrieved with the order passed by the Addl. District Magistrate (Finance and Revenue), Barabanki, a revision was preferred before the Chief Controlling Revenue Authority, U.P., who partly allowed the revision vide order dated 12.2.1992 reducing the penalty of Rs.54,883/- to Rs.5/- only. Hence this petition.