ALI KABEER KHAN Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri R.U.Ansari, learned counsel for the petitioner.

(2.) A lease deed dated 14.6.2005 was executed in favour of the petitioner and one Mohd. Waziuddin Usmani for a piece of land measuring 500 sq. ft. The aforesaid lease deed was subjected to determination of market value and deficiency in stamp duty under Section 47-A of the Indian Stamp Act. The Deputy Commissioner (Stamp) vide order dated 30.11.2007 assessed the market value and determined the deficiency in stamp duty by Rs.53,600/- and imposed a penalty of Rs.24,924/-. The aforesaid order has been affirmed by the appellate authority vide order dated 12.5.2009.

(3.) Petitioner alone has challenged the above two orders.