JAGADGURU KRIPALU PARISHAT Vs. STATE OF U.P

JUDGEMENT

(1.) PETITIONER in this writ petition has challenged the order dated 4.12.2009 passed by the Collector, Mathura and the appellate order thereto dated 11.5.2011 passed by the Chief Controlling Revenue Authority in proceedings under the Indian Stamp Act, 1899 (in short 'Act') for determining the deficiency in stamp duty on the instrument of gift deed No.10925 of 2008 and corrigendum deed (Munassa) No.109256 of 2008 forming part of it both dated 29.12.2008.

(2.) THERE is no dispute to the nature of the above instrument and the same is admitted to be a deed of gift in respect of land of Khasra No.186 village Vrindavan Bangar, district Mathura on which construction of a temple was in progress. The petitioner in the aforesaid deed of gift disclosed the value of the land but not of the construction and paid stamp duty on the value of the land alone as per the prevailing circle rate.

(3.) THEY have agreed for final disposal of the writ petition at the stage of admission on the basis of the relevant affidavits already exchanged. The submission of learned counsel for the petitioner is that the value of the construction of incomplete or half built temple existing on the land has been determined exclusively on the basis of the reports of the technical committee even without supplying copies of the same and affording a proper opportunity to the petitioner to file objections against them. The two reports in this regard on record dated 31.3.2009 and 18.11.2009 are inadmissible and that the market value is not relevant where the instrument of gift is subject to chargeablity of stamp duty. An instrument of gift is chargeable to stamp duty under Article 33 of Schedule 1-B of the Act which reads as under: