RAM ACHHAIBAR Vs. STATE OF U P

JUDGEMENT

(1.) The petitioner has preferred this writ petition to seek issuance of a writ of certiorari to quash the order dated 17.3.2001 passed by the Additional Commissioner (Second), Varanasi Region, Varanasi, and the order dated 9.2.2000 passed by the Additional District Magistrate (Finance & Revenue), Jaunpur, whereby the petitioner has been directed to deposit the deficiency of the stamp duty to a sum of Rs. 28,700/-. The basic facts pertaining to the issue in question may be stated as; a sale-deed dated 30.12.1994 was executed between Kripa Shankar and the petitioner in respect of Plot No. 956 measuring 0.113 hectare situated in Village Kacchideeh, Tehsil Machhlishahar, District Jaunpur. A proceeding under the provisions of The Indian Stamp Act, 1899 (for short, the "Act, 1899"), on the basis of a report of Deputy Registrar, Machhlishahar dated 10.3.1995, was registered under Section 47A of the said Act. A spot inspection was made by the Tehsildar, who had stated in his report that the plot in question is situated at a distance of one kilometer from the road but it is in the vicinity of residential area, for the said reason it is liable to be valued at the rate of residential area and thus, the land in question was valued at Rs. 2,43,600/-. Accordingly, deficiency of stamp duty of Rs. 28,700/- was imposed upon the petitioner. The petitioner had filed objection and stated that no spot inspection was made and land is situated 1 Km. away from the road and no abadi land is near the aforesaid land. It was also stated that from the Tehsildar's report it is also clear that the land is being used for agricultural purpose and Tehsildar has also found the crop standing over the land in question and canal is situated near the petitioner's plot. Thus the valuation was wrongly calculated as a residential area in square feet.

(2.) The petitioner has also filed the document to establish that nearby plot of the petitioner being Plot No. 960Ka is also used for agricultural purposes and according to the circle rate the stamp was paid by the purchaser of the said land, a copy of the sale-deed has been brought on the record as Annexure-3 to the writ petition. The petitioner has also filed a copy of sale-deed in respect to another adjoining Plot No. 401, on which the stamp duty treating the plot as agricultural plot, has been realised.

(3.) A counter-affidavit has been filed on behalf of respondents. The stand taken in the counter-affidavit is that the land has been found to be a residential potential though it is situated 1Km. away from the road. In the counter-affidavit, a copy of the inspection report has been brought on the record as Annexure CA-1.