ASMAT JAHAN BEGUM Vs. STATE OF U P

JUDGEMENT

(1.) HEARD Shri Anoop Trivedi, learned counsel for the petitioner and Shri Ram Sewak Prajapati, learned Standing Counsel for the State.

(2.) BY means of this writ petition the petitioner has challenged the order dated 31.12.1997 passed by the Sub -divisional Magistrate, in exercise of powers of the District Registrar under section 47 -A (4) of the Indian Stamp Act, 1899 as also the order dated 27.4.2000 passed by the Additional Commissioner (Judicial), Bareilly Region, Bareilly under section 61 of the said Act.

(3.) A sale deed was executed and registered in favour of the petitioner on 13.12.1988 in respect of a house situated in Mohalla Aman Zai, Jalal Nagar, District Shahjahanpur. On 2.12.1991, an inspection was conducted by Additional Inspector General Stamps leading to a reference to the District Registrar on 14.2.1992 that the property in question had not been properly valued for the purposes of payment of stamp duty and for necessary action. On 17.2.1992, the District Registrar/Collector made a cryptic endorsement on the said reference to the effect that the "STAMP LIPIK AWASHYAK KARYAVAHI KAREIN". Thereafter, the file was transferred to the Additional District Magistrate (Finance and Revenue) and was numbered as 525 of 1992. The Additional District Magistrate (Finance and Revenue) on 6.3.1993 called for a report from the Tehsildar with regard to the sale deed in question. Subsequently, the power was delegated to the Sub -divisional Magistrate, accordingly, the file was transferred to the Sub -divisional Magistrate concerned, who, on 27.7.1997, issued notice to the petitioner inviting objections from him and also called for a report from the Tehsildar. In response to the notice dated 27.7.1997, objections were filed by the petitioner raising a plea of bar of limitation prescribed under section 47 -A (4) of the Indian Stamp Act, 1899 as also an objection pertaining to the valuation of the said property in question as mentioned in the reference.