KIRAN GUPTA Vs. STATE OF U.P

JUDGEMENT

(1.) Heard Sri Anand Kumar Srivastava, learned counsel for the petitioner as well as learned Standing Counsel for the respondents.

(2.) By means of present writ petition the petitioner has challenged the orders dtd. 23/1/2009 and 30/9/2009, passed by respondent nos. 3 and 2 respectively.

(3.) It has been submitted by learned counsel for the petitioner that petitioner purchased agricultural land from one Smt. Durga Devi being Plot Nos. 103/277 and 104/028, situated at Mauja - Katghar, Lalganj by means of registered sale deed dtd. 18/7/2008, for sale consideration of Rs.3,00,000.00. At the time of registration of sale deed petitioner had paid Rs.13,440.00 as stamp duty for the agricultural land in question. On 12/9/2008, petitioner received notice regarding deficiency of Stamp Duty of Rs.1,68,060.00 with regard to land in question. On enquiry by the petitioner it was found Sub Registrar, Lalganj, Azamgarh by means of order dtd. 26/7/2008 has imposed deficiency in stamp duty on the ground that for a plot adjacent to the plots of the petitioner, stamp duty was paid on commercial rate and thus petitioner was also liable to pay stamp duty on commercial rate.