HAJERI LAL SAHU Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) Petitioner has assailed the order dated 20th Dec., 1999 passed by Stamp Authority, Kaushambhl and also the revislonal order passed in revision preferred against the said order dated 3-6-2003.

(2.) Facts forming background to the challenge are that petitioner purchased Plot No. 117 admeasuring 11 Biswas 19/25 Dhoor situated in village Jodhlilwar Pargana and Tahsil Chail district Kaushambhi and Plot No. 330 admeasuring 3 Biswas, 9, 1/10 Dhoor situated in village Faridpur Sulempur Pargana and Tahsil Chail District Kaushambhi from one Kishan Lal resident of Sulempur. From a perusal of the record, it is clear that Klshan Lal sold off his entire share in the land in dispute and petitioner paid stamp duty after assessing valuation thereof in accordance with law.

(3.) From a perusal of the report of Lekhpal it is clear that 3he land in dispute are situated on the boundaries of two villages. It is also not disputed that one of the village, namely, Jodhliwar is a non-residential village (Ger Chiragi) and further that the land in dispute is an agricultural plot and the same could not be utilised for purposes other than agricultural purpose. Proceedings under S. 47-A were initiated against the petitioner by the S.D.O. Chail District Kaushambhi as a sequel to application dated 19-11-1998 made by one Kundan Lal Sahu and conseuqent direction made to the S.D.O. Chail by the Addl. District Magistrate (F. and R.) Kaushambi which culminated in passing of the impugned order dated 20-12-1999. The Impugned order has its grounding in the facts that the District Magistrate had already pegged valuation of the agricultural plots situated in the village as contained in the order dated 3-8-1997 made under the U.P. Stamp (Valuation of Property) Rules, 1997 (in short the 'Stamp Rules, 1997') and that according to Note (2) of the order, in case agricultural land is not transferred in favour of a co-tenure holder or a person having adjoining agricultural plot shall be valued on the basis of per square meter in the same manner as is done as regards the land situated in urban area, semi-urban area and the rural area. A direction was issued by the Stamp authority to pay additional stamp duty of Rs. 18000/- in addition to what was already paid within 15 days. A recall application filed by the petitioner was rejected on the ground that both the plots did not adjoin each other and are situated at the distance of 16 Lathas. A revision preferred before the Addl. Commissioner under S. 56 of the Indian Stamp Act was rejected.