OM PRAKASH UMAR Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) Pleadings have been exchanged and, therefore, the writ petition is being finally decided.

(3.) A document before the Notary was executed on 14.12.2009 by Mahadeo and others by which they withdrew their rights on the abadi land measuring 80ft x 70 ft and transferred them in favour of the petitioner for a consideration of Rs.50,000/- only. The aforesaid document was written on a stamp paper of Rs.150/- only. The Additional Commissioner (Stamp) vide order dated 18.4.2011 held the above document to be an instrument of conveyance and assessing its market value determined the deficiency in stamp duty and imposed a penalty also. The appellate authority has affirmed the aforesaid order vide its order dated 25.11.2011.