LEELA DEVI SHAH Vs. STATE OF U.P

JUDGEMENT

(1.) HEARD Counsel for the parties and perused the pleadings exchanged between the parties. In respect of the instrument to. Sell No. 7821 of 2006 pertaining to house No. 572 having an area of 193.146 sq. meter situate in Ratan Lal Nagar, Kanpur proceedings under section 47 -A(3) of the Indian Stamp Act, 1899 (in short 'Act') were initiated on the basis of the report of Up -Mahanirikshak Nibandhan dated 27.10.2006. The Additional District Magistrate (Finance and Revenue) vide order dated 19.10.2007 determined the deficiency in stamp duty to the tune of Rs. 4,11,900/ - and imposed a penalty of Rs. 45,000/ -. Both the amount were directed to be paid with interest at the rate of 18% p.a. The appeal against the aforesaid order has been dismissed by the Commissioner vide order dated 29.2.2008.

(2.) PETITIONER applied for recall of the order dated 19.10.2007 on the ground that it was passed behind her back. The application was rejected and so is the appeal against the same. Therefore, all the above orders have been impugned in this writ petition.

(3.) IN short, petitioner is aggrieved basically by the order determining deficiency in stamp duty and the appellate order thereto upholding the same.