KAMALJIT SINGH Vs. STATE OF U.P.

JUDGEMENT

(1.) The facts are ; This proceeding begins on a report by Assistant Revenue Record Officer. The report dated 25-9-1984 mahes out that Naib-Tahsildar has made an order on 19-3-1984 entering the name of Kamaljit Singh in place of Sohan Singh in a mutation case under Sec. 34, Land Revenue Act. The document is a family settlement amounting to transfer of land ; and in this way has entailed a loss of stamp duty at Rs. 2550.00. A request made to recover the deficient stamp duty from Kamaljit Singh in accordance with Sec. 33, Stamp Act.

(2.) A stamp case is registered ; a show, cause notice is issued. On 24-8-1985 Kamaljit Singh files an objection in opposition ave ring that order of mutation is based on a family settlement to avoid needless litigation. The land is acquisition of Ujagar Singh. On his death, his son and grandson have lawfully succeeded to the tenure and are in continuous possession. The names of these, not in record, is mutated by an order of Naib-Tahsildar dated 19-3-1984. That six years ago a family settlement was reached and in accordance therewith the land is underarming by all the heirs. The family settlement requires in law no registration ; ergo, no stamp duty is due. So the report be dismissed. Parties are given chance to lead their evidence.

(3.) On 28-10-1985 Sri Som Dutt Tyagi, learned Collector Pilibhit enters an opinion that the instrument is a settlement under Sec. 2 (14) Stamp Act. He directs that a sum at Rs. 1700.00 be paid as stamp duty ; he directs that sum at Rs. 3400.00 to pay as a penalty. Aggrieved by the order, Kamaljit Singh files a revision.