VIDYA DEVI Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri Chandan Sharma, learned counsel for the petitioner and learned Standing Counsel for the State-respondents.

(2.) Present petition is directed against the order dtd. 19/11/2015 passed by the Chief Controlling Revenue Authority (in short 'CCRA') whereby that appellate authority has dismissed the appeal filed by the petitioner against the order dtd. 2/2/2015 passed by the Assistant Commissioner (Stamp), Varanasi determining deficiency of stamp duty Rs.3,70,160.00 and penalty Rs.1,00,000.00 with respect to a document claimed to be a release deed.

(3.) Having heard learned counsel for the parties and having perused the record, this much is undisputed that the petitioner had undefined joint ownership right in the property that became the subject matter of the deed dtd. 20/10/2014. By the said deed, the other joint owner in the property namely Leelawati Devi, (real sister of the present petitioner), released her rights in favour of the petitioner in that property. The deed further recites, in the past the petitioner had advanced to the said Leelawati Devi a sum of Rs.4,50,000.00.