PURUSHOTTAM AGARWAL Vs. STATE OF U. P.

JUDGEMENT

(1.) Heard Sri Madhav Jain, learned counsel for the petitioners and Sri Jitendra Narayan Singh, learned Additional Chief Standing Counsel for the State respondents.

(2.) This writ petition has been filed to quash the order dtd. 19/6/1999 passed by Additional District Magistrate (Finance and Revenue), Agra and order dtd. 11/1/2000 passed by the Commissioner, Agra Division, Agra, whereby both the authorities in relation to assignment dtd. 17/4/1993, regarding unexpired lessee rights in the land with constructed con- structure assigned in favour of the petitioners for a sum of Rs.1,43,005.00 concluded the deficiency of stamp duty.

(3.) In brief the facts of the case are that the Society known as Alok Sahkari Grah Nirman Samiti Ltd., Agra, has acquired lease hold rights for a period of eighty years from the Agra Development Authority, Agra in land of Block No. 34 at Sanjay Place, Agra, by means of registered lease deed dtd. 16/6/1980 and executed an agreement deed of lease on 17/4/1993 (Annexure No.1). The Sub Registrar, Agra exercised power under Sec. 33, 47-A (A) and (4) of the Stamp Act for realization of Stamp Duty by means of reference (Annexure No.2), which is patiently illegal and without jurisdiction.