MOHD. YASIN Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri Manu Saxena, learned counsel for the petitioner and learned Standing Counsel for the State-respondents.

(2.) The matter arises out of the proceedings under Indian Stamp Act, 1899. By the first order impugned dtd. 24/11/2016, a deficiency of Rs.14,11,960.00 towards alleged deficient stamp duty has been levied upon the petitioner in the proceedings under Sec. 47-A of the Indian Stamp Act along with penalty of the same amount with interest at the rate of 1.5% per month. By the second order impugned dtd. 28/9/2017, the statutory appeal by the petitioner under Sec. 56(1-A) of the Stamp Act has been dismissed.

(3.) The contention of learned counsel for the petitioner is that the petitioner purchased a land covered by Gata No.552(Kha) situated at Village Bijauriya alias Nawabganj, Tehsil Nawabganj, District Bareilly from some Mirazul and Jabir Hussain @ Jakir Hussain and others by registered sale deed dtd. 20/4/2016. It is contended that the user of the land was agricultural in nature, however, in the revenue records, in the year 2008, it was recorded as non agricultural for some reason.