LAWS(ALL)-2003-3-65

SARVAHITKARI CO-OPERATIVE HOUSING SOCIETY ALLAHABAD Vs. STATE

Decided On March 11, 2003
SARVAHITKARI CO-OPERATIVE HOUSING SOCIETY ALLAHABAD Appellant
V/S
STATE Respondents

JUDGEMENT

(1.) T. George Joseph, C. C. R. A. Heard the learned for the revisionist. I have also gone through the impugned order of the A. D. M. (F & R) Allahabad dated 29-10-2002. The order says that the Co-operative Housing Society purchases 1 and only for the purpose of developing it into residential plots and allot it to its members. The impugned order says that it is justified to fix the stamp duty at Rs. 1,41,61,882/. The order says that this is on the basis of the rate fixed by the Collector.

(2.) HOWEVER, the impugned order has not mentioned the specific area in which the land in question is situated and what are the different categories of rates for the same area. The order also does not mention in which particular category the land in question has been assessed. Probably the rate of Rs. 700/- per sqr. meter is fixed by the Collector for land which is used for residential purposes. But it has not been clarified. The impugned order is not a speaking order as to the assessment of the stamp duty. I find it proper to remand the matter to the A. D. M. (F & R) Allahabad to specifically indicate the nature of the land for which the Collector's rate has been taken and the reasons for including the land in question under that rate.