ATUL AGRAWAL Vs. DY. COMMISSIONER STAMP/CHIEF CONTROLLING

JUDGEMENT

(1.) Heard Sri Virendra Singh learned counsel for the petitioner and the learned Standing Counsel for the State respondents.

(2.) Challenge has been raised to the order dtd. 16/10/2017 passed by the Deputy Commissioner, Stamp, Agra Division Agra in Stamp Revision No. C-201601001377/16 (Atul Agrawal and others Vs. State of U.P. and others) filed under Sec. 56(1) of the Indian Stamp Act, 1899. By that order the revision authority has rejected the revision filed by the petitioners and confirmed the order dtd. 16/6/2016 passed by the Collector, assessing stamp deficiency.

(3.) Essential facts giving rise to the present petition are that the land in question bearing plot No. 157 Khata No. 109 admeasuring 0.337 Hectare at Mauja Girdharpur was purchased by the petitioner vide sale deed dtd. 11/2/2008 for a total consideration of Rs. Two lakhs. Stamp duty was paid on that conveyance valuing the document at Rs. Ten lakhs. Six years thereafter, acting on a complaint, proceedings were initiated against the petitioner to assess deficiency of stamp duty etc. The petitioner objected to the same. He relied on declaration made under Sec. 144 of the U.P.Z.A.&L.R. Act, 1950 (hereinafter referred to as 'the 1950 Act'), dtd. 21/1/2008. Also, he claimed that the land was being used for agricultural purpose only and that it had always been used as such. The Collector relied on the spot inspection carried on 16/6/2016. Relying on that, he formed an opinion that the land in question was surrounded by residential colony and that it was bounded by boundary pillars and boundary walls. Also referring to the fact that on 3/4/2006, a declaration under Sec. 143 of the 1950 Act had been made declaring the land non agricultural, the same was treated to be such. In doing that the Collector further observed that the declaration dtd. 21/1/2008 made under Sec. 144 of the 1950 Act declaring the same land to be agricultural was obtained only twenty days before the execution of the sale deed.