JWALA PRASAD Vs. STATE OF U P

JUDGEMENT

(1.) All the respondents are represented by learned standing counsel. As the question involved is a pure question of law hence both the learned counsel have agreed for disposal of the writ petition at the admission stage without calling for counter and rejoinder-affidavits.

(2.) This writ petition is directed against order dated 22.6.2004 passed by Additional Collector (Finance/ Revenue), Pilibhit, determining an amount of Rs. 13,050 as deficiency of stamp duty on the gift deed in question and imposing penalty of Rs. 5,000.

(3.) By virtue of Government order dated 24.2.1997 (as extended from time to time), the stamp duty payable on conveyance as defined under Section 2(10) and provided for under Article 23 of Schedule 1B of Stamp Act has been reduced from Rs. 125 per thousand to Rs. 80 per thousand. The only point to be decided in this writ petition is as to whether the said reduction applies to gift deeds also or not. Under Article 33 of Schedule 1B stamp duty payable on a deed of gift is provided for, as "the same duty as a conveyance [No. 23 Clause (a)]". However, under Section 2(10) of the Act which defines conveyance it is provided that "Conveyance includes a conveyance on sale and every instrument by which property, whether movable or immovable, is transferred inter vivos, and which is not otherwise specifically provided for by Schedule 1, Schedule 1A or Schedule 1B, as the case may be."