(1.) Heard Sri Parmesh Kumar Jaiswal, for the petitioners and Standing Counsel for the respondents.
(2.) The writ petition has been filed against the orders of Assistant Commissioner Stamp dated 24.05.2004, imposing deficiency of stamp duty, registration fee and penalty etc. on sale deed dated 25.06.2003 of the petitioners and Additional Commissioner dated 07.01.2006, dismissing, appeal of the petitioners, against aforesaid order.
(3.) The petitioners purchased 1/2 share in plots 820 (area 0.028 hectare), 821 (area 0.020 hectare) and 822 (area 0.036 hectare) (total 0.084 hectare) situated in village Balapur, pargana Chandi, district Shravasti, from its owner Sampati through registered sale deed dated 25.06.2003. 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 were mentioned. It was also disclosed that in the land in dispute four trees of mango and one bamboo clump were existed and its valuation were separately assessed to Rs. 16,000/- Valuation of the land was assessed at the rate of agricultural land in Circle Rate fixed by the Collector. Agreed sale consideration was disclosed to Rs. 20,000/- but valuation of Rs. 26,000/-was determined for payment of stamp duty, at the rate prescribed in Circle Rate for agricultural land and stamp duty was paid accordingly.