LAWS(ALL)-2022-4-148

MANJU AGRAWAL Vs. COMMISSIONER BAREILLY DIVISION BAREILLY

Decided On April 07, 2022
MANJU AGRAWAL Appellant
V/S
Commissioner Bareilly Division Bareilly Respondents

JUDGEMENT

(1.) Heard Sri Iman Syed, Advocate, holding brief of Sri Tarun Agrawal, learned counsel for the petitioner and learned Standing Counsel for the State-respondents.

(2.) Present writ petition has been filed against the order of the Additional Commissioner (Administration), Bareilly Division, Bareilly dtd. 22/5/2010 in Stamp Appeal No. 173/66/2009-10 (Smt. Manju Agarwal Vs. State of U.P.). By that order, the appeal authority has confirmed the order dtd. 15/11/2007 passed under Sec. 47-A of the Indian Stamp Act, 1899 (hereinafter referred to as the 'Act') determining the stamp deficiency on a property measuring 66.46 square metre purchased by the petitioner vide registered sale deed dtd. 30/9/2006 for sale consideration for Rs.3,10,000.00.

(3.) In short, the petitioner claimed to have purchased a residential property in the locality Zulfiqarganj, Bareilly. She paid stamp duty thereon @ 8% Rs.24,800.00.