NEELKAMAL SHARMA Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) This writ petition has been filed by the petitioner under Article 226 of the Constitution of India, inter alia, praying for quashing the order dated 4-10-2002 (Annexure 1 to the writ petition) and the order dated 24-1-2003 (Annexure 2 to the writ petition) in so far as it has imposed the condition for deposit of 1/3rd of the total amount of the deficient stamp duty.

(2.) From the allegations made in the writ petition, it appears that proceedings under Section 47-A (4)/33 of the Indian Stamps Act were taken against the petitioner in respect of sale deed dated 27-6-1995 executed in favour of the petitioner.

(3.) By the order dated 4-10-2002 (Annexure 1 to the writ petition) passed by the Assistant Commissioner Stamps, Sitapur, it was found that the land in question had been under valued, and in consequence, Rs. 1,71,875-50 paisa was determined as the deficient stamp duty.