KAILASH RANI Vs. STATE OF U P

JUDGEMENT

(1.) Heard Sri B.B. Jauhari, learned counsel for the petitioner and learned Standing Counsel for the respondents.

(2.) The petitioner is aggrieved by order dated 25.07.2000 passed by Additional Collector (Finance and Revenue), Shahjahanpur determining deficiency of stamp of Rs. 1,35,000/- on the instrument of sale executed by petitioner in respect of property in dispute, whereagainst petitioner's revision has also been dismissed by Commissioner, Bareilly Mandal, Bareilly vide order dated 06.06.2001.

(3.) It is contended that the house in question was a double story building while only ground floor was mentioned in sale deed and instead of determining total value of property in dispute by adding value of second floor, the Additional Collector on conjectures and surmises has held that total rental value of house may be Rs. 6,500/- and the rate of land must be determined treating it to be Rs. 2000/ per square meter, on the basis of circle rate, applicable to Mohalla Civil Lines, (second category) and thereupon it has determined value without giving any reason as to why said value would apply for accommodation in question. It has also not determined market value of property in question, in accordance with Section 47-A of Indian Stamp Act, 1899 (hereinafter referred to as the "Act, 1899") read with U.P. Stamp (Valuation of Property) Rules, 1997 (hereinafter referred to as the "1997 Rules").