KAMLA DEVI KHETAN Vs. COMMISSIONER

JUDGEMENT

(1.) Subject matter of impugnment in the instant petition are the order dated 19.8.2000 passed by the Additional District Magistrate (Finance and Revenue), Maharajganj in exercise of powers under Section 47A/33 of the Indian Stamp Act and the order dated 23.10.2002 passed by the Additional Commissioner, Gorakhpur Division, Gorakhpur, thereby levying stamp duty of Rs. 45,920 payable by the petitioner ostensibly to make good the deficiency.

(2.) Necessary facts shedding light on the controversy involved in this petition may be stated and they are that the petitioner purchased a house by registered sale deed on 12.9.1997 from one Dwarika Dass paying stamp fee against the value of Rs. 4,44,500. Subsequently, the petitioner was served with a notice, which escalated into proceeding before the Additional District Magistrate (Finance and Revenue) thereby adjudging deficiency of Rs. 43,920 and imposing a sum of Rs. 45,920 payable by the petitioner by means of the order dated 19.8.2002. Aggrieved, the petitioner preferred revision before the Additional Commissioner, Gorakhpur Division, who held the revision not maintainable and consequently, dismissed the same.

(3.) Learned counsel for the petitioner began his submission assailing the revisional order stating that the revisional court erred in holding that the revision was not maintainable against an order passed by the Additional District Magistrate (Finance and Revenue), Maharajganj, on merits. He further submitted that the revisional authority eschewed from consideration the most vital and material facts and by this reckoning, the order rendered itself liable to be quashed. On the other hand, learned standing counsel, in vindication of the order, contended that the operative part of the order spelt out confirmation of the order passed by the Additional District Magistrate and it was rightly made in accordance with law.