HARBHAJAN SINGH Vs. COMMISSIONER MORADABAD DIVISION

JUDGEMENT

(1.) Heard Shri Pramod Kumar Sinha, learned counsel for the petitioner and Shri Sanjay Goswami, learned Additional Chief Standing Counsel along with Shri Dinesh Kumar Gupta, learned Additional Chief Standing Counsel, for the revenue.

(2.) Present writ petition has been filed to challenge the order dtd. 27/7/2017 passed by Commissioner, Moradabad Division, Moradabad, in Revision No.C 20171300423 filed by the petitioner, under Sec. 56(1) of the Indian Stamp Act 1899 (hereinafter referred to as the Act), against the order of the Collector, Rampur, dtd. 30/12/2016 passed in proceedings under Sec. 33/47 of the Act (State vs. Harbhajan Singh). The Revision Authority has dismissed the aforesaid Revision and confirmed the deficiency of stamp duty determined together with interest and, penalty imposed by the Collector, Rampur, vide his order dtd. 30/12/2016. Thus, deficiency of stamp duty Rs.12,36,800.00 and interest liability @ 1.5% per month together with registration fee Rs.100.00 and penalty Rs.12,36,700.00 has been confirmed, on a photocopy of the document dtd. 12/11/2013, described as agreement to sell.

(3.) The undisputed facts of the case are, the aforesaid proceedings under Sec. 33/47 of the Act arose against the petitioner on a complaint received by the Collector, Rampur, from one Khalid Hussain Khan and Sohail Khan, dtd. 28/5/2014. Therein, it was alleged, the complainants had executed an agreement to sell dtd. 12/11/2013 in favour of the present petitioner, for Arazi Nos. 352, 354, admeasuring 2.1450 Hectare and 0.575 Hectare respectively, for a sum of Rs.6,17,40,000.00.