NEELAM SHARMA Vs. STATE OF U P

JUDGEMENT

(1.) Heard Sri Ajay Kumar Garg, learned Counsel for the petitioner and Sri B.P. Singh Kachhawah, learned Standing Counsel for the respondents. Briefly stated the facts of the present case are that one room Flat No. 215 with a toilet on the second floor situate at mohalla Super Bazar Complex, Station Road, Moradabad, area 13.82 Sq. Mts. was purchased by the petitioner vide instrument No. 4219 of 2013, disclosing valuation of Rs. 2,15,000/- and accordingly paid stamp duty of Rs. 13,010/-. The petitioner is a widow lady having minor children. She could not appear before the Additional Collector (Finance & Revenue), Moradabad, respondent No. 3 on the date fixed in Stamp Case No. 622/272/2013-14, under section 47-A of the Indian Stamp Act, 1899 (hereinafter referred to as the 'Act') and as such the respondent No. 3 passed an order dated 24.4.2014 creating demand of the deficiency of stamp duty of Rs. 90,180/-, registration fee of Rs. 7,850/- and penalty of Rs. 90,180/- total Rs. 1,88,210/-. Against the this order, the petitioner filed a restoration application stating therein that the petitioner is the head of the family and, since she was ill and admitted in hospital as such she could not appear and, therefore, the order dated 24.4.2014 may be recalled and she be afforded an opportunity to file objection. However, the respondent No. 3 rejected the restoration application of the petitioner vide order dated 13.6.2014 on the ground that he has no power to restore the case.

(2.) Against the order dated 24.4.2014 and the order dated 13.6.2014 passed by respondent No. 3, the petitioner preferred a Revision No. C-2014130000898 of 2014 before the Additional Commissioner (Administration), Moradabad, under section 56(1) of the Act, which was dismissed by the respondent No. 2 vide impugned order dated 14.8.2014. In this order also the respondent No. 2 has not rejected the stand of the petitioner with regard to her illness on the date fixed before the respondent No. 3 because of which she could not appear.

(3.) Aggrieved with the aforesaid three orders, the petitioner has filed the present writ petition.