ASHOK KUMAR GARG Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard learned counsel for the petitioner and learned Standing Counsel for the State-respondents.

(2.) With reference to the notice issued under Section 33/47-A of the Indian Stamp Act, an order was passed by the Additional Collector (Administration) on 28th March, 2011 determining the deficiency of stamp duty on the deed in question as Rs. 3,91,350/-, penalty of Rs. 98,000/- was imposed. Total sum of Rs. 4,89,350/- was demanded. Against this order, the petitioner filed an appeal before the Commissioner under Section 56 of the Indian Stamp Act, which was allowed vide order dated 17th October, 2011 and the matter was remanded to the Collector for fresh spot inspection and for fresh order being passed on the basis of market value of the property in question.

(3.) After remand, in the order-sheet dated 4th December, 2012, reference is made to the spot inspection done. For the first time, the Collector decided to include the cost of constructions standing over the plot purchased by the petitioner comprising of 4 stories and 24 flats. The demand of stamp duty has been increased to Rs.11,26,500/-, a like sum of amount has been levied as penalty. Not being satisfied, the petitioner filed an appeal before the Board of Revenue, Allahabad/Chief Controlling of Revenue Authority, U.P. under Section 56-A of the Indian Stamp Act. Member, Board of Revenue has dismissed the appeal under order dated 7th March, 2013. It is against these two orders that the present writ petition has been filed.