RITESH KUMAR Vs. STATE OF U P

JUDGEMENT

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

(2.) The writ petition has been filed against the orders of Collector dated 26.05.2010, imposing deficiency of stamp duty and penalty etc. on sale deed dated 09.03.2006 of the petitioners and Commissioner dated 30.08.2012, dismissing, appeal of the petitioners, against aforesaid order.

(3.) The petitioners purchased plot 129 (area 0.50 acre) (out of its total area 0.286 hectare) situated in village Amar Nagar, pargana Biswan, district Sitapur, from its owner Smt. Rama Devi through registered sale deed dated 09.03.2006. 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 number, area, land revenue, quality of soil, valuation of the land at the rate of Circle Rate fixed by the Collector, for the locality, and the fact that the transferred land situated by the side of main road Biswan to Jahagira and at a distance of two K.M. from the municipal limit of Nagar Palika Parishad, Biswan, Sitapur and situated in "semi-urban area" were mentioned. Agreed sale consideration was disclosed to Rs. 2,00,000/- but valuation of Rs. 3,38,000/-was determined for payment of stamp duty, calculated at the rate prescribed in Circle Rate for agricultural land situated on roadside in "semi-urban area" in the locality of Amar Nagar, and stamp duty was paid accordingly.