ANANT RAM GUPTA Vs. STATE OF U P

JUDGEMENT

(1.) Heard Sri Santosh Kumar Mishra. learned counsel for the petitioners. Petitioners have purchased part of land of gata No. 614 vide instrument of sale No. 1203 of 2008 dated 16.4.2008.

(2.) Petitioners valued the aforesaid land as an agricultural land and paid stamp duty accordingly. The authorities by the impugned order dated 23.3.2012 and the appellate order thereto dated 21.1.2013 have held the aforesaid land to be of residential use and have thus applied the residential rate in determining its market value and the deficiency in stamp duty.

(3.) The submission of the learned counsel for the petitioners is that the land is actually agricultural in nature and its market value is not liable to be determined by treating it to be residential land.