SHIVKALI DEVI Vs. COMMISSIONER LUCKNOW DIVISION

JUDGEMENT

(1.) Heard Sri Rajesh Kumar Singh, for the petitioners and Standing Counsel for the respondents.

(2.) The writ petition has been filed against the orders of Assistant Commissioner Stamp dated 20.07.2011, imposing deficiency of stamp duty and penalty etc. on sale deed dated 28.06.2010 of the petitioners and Commissioner dated 26.07.2012, dismissing, appeal of the petitioners, against aforesaid order.

(3.) The petitioners purchased plot 1904 (area 1.0530 hectare) (out of its total area 1.0910 hectare) and 1/4th share in plot 1907 (area 0.3670 hectare) (out of total area 1.1450 hectare) situated in village Semar Patta, pargana Dalmau, district Raibareli, from its owner Deshraj through registered sale deed dated 28.06.2010. In the sale deed, it has been mentioned that both the plots were contiguous and boundary of the land sold was mentioned. According to the provisions of Section 27 of Indian Stamp Act, 1899 (hereinafter referred to as the Act) read with Rule-6 of U.P. Stamp (Valuation of Property) Rules, 1997 (hereinafter referred to as the Rules), plot numbers, area, land revenue, nature of land and the fact that in the transferred land three mango trees and three mahua trees and one submersible pump were situated, were mentioned, which valuation have been separately disclosed. Valuation of the land was assessed at the rate of Circle Rate fixed by the Collector, for the locality for the land in the vicinity of 100 meters from abadi and on roadside. Agreed sale consideration was disclosed to Rs. 10,00,000/- but valuation of Rs. 23,98,000/-was determined for payment of stamp duty, calculated at the rate prescribed in Circle Rate for agricultural land situated on roadside within 100 meters of the abadi land and stamp duty was paid accordingly.