SHITLA PRASAD CHAURASIA Vs. ADDITIONAL COMMISSIONER VARANASI DIVISION

JUDGEMENT

(1.) Heard Sri K.S. Tiwari, learned Counsel for the petitioner and Sri Nimai Das, learned Standing Counsel for the respondents. Briefly stated facts of the present case are that vacant land of house No. 57/48-A, area 506 square feet, situated at Mohalla Sonia, Varanasi was purchased by the petitioner vide sale-deed dated 30th June, 20D3. A building was constructed upon the aforesaid vacant land after its purchase. On 27th July, 2005, a spot inspection was made by the ADM (Civil Supplies) on the basis of complaint of one Sri Rajendra Prasad Srivastava. The inspection made was ex parte, in which, it was found that building has been recently constructed. The Inspecting Officer found that some portion of the building was in commercial use. On this basis, an order dated 30th July, 2005 was passed in Stamp Case No. 25/05-06 under section 47 of the Indian Stamp Act, 1899 (hereafter referred to the "Act") determining valuation of the vended property as commercial one and accordingly demanding the deficit stamp duty of Rs. 15,600/- and penalty of Rs. 15,600/- was also imposed.

(2.) Aggrieved with this order, the petitioner filed Appeal No. 33 before Addl. Commissioner (Administration) Varanasi Division, Varanasi under section 56 of the Act, which was dismissed by an order dated 21st December, 2005. The Appellate Authority upheld the order of the ADM merely on the ground that at the time of execution of the sale-deed, the vended property had potential for commercial use.

(3.) Sri Nimai Das, learned Standing Counsel supposed the order passed by the authority.