SATYA PRAKASH VERMA Vs. COMMISSIONER, AGRA DIVISION

JUDGEMENT

(1.) Heard learned counsel for the petitioner and learned standing counsel for the respondents.

(2.) In a commercial area petitioner purchased 69.7 sq. meter land on 29.7.2005. In the sale deed sale consideration was shown to be Rs.1.5 lakh. However, stamp duty was paid of Rs.4,18,000/- and odd as according to the circle rate the market value of the land was Rs.6000/- per sq. meter. A.D.M.(Finance and Revenue) inspected the property in dispute on 19.1.2006 and found that on the front there was a wall having a shutter accordingly he concluded that the purchased property was a constructed shop. However, the case of the petitioner was that it was not a shop there was no roof, only in order to protect the valuable plot from encroachment a high wall in the nature of boundary wall had been constructed and shutter had been placed thereupon. The sale deed was impounded and case was registered as case no. no.17 of 2006-07 State Vs. Satya Prakash Verma. D.M. Firozabad through order dated 20.6.2006 held that there was stamp deficiency of Rs.167300/- and equal amount was imposed as penalty with 1.5% per month interest. Against the order passed by the D.M. petitioner filed revision which was numbered as Revision no.199 of 2006. Commissioner Agra, Division Agra dismissed the revision on 9.11.2006, hence, this writ petition.

(3.) The D.M. in his order dated 20.6.2006 has neither mentioned the date of the sale deed nor the area which was purchased by the petitioner nor the rate which was applied by him nor the market value which according to him was the proper market value. Such orders are not expected to be passed by the D.Ms. who are responsible officers. The order was passed by Smt. Sanyukta Samadadar who was D.M. Firozabad at that time.