YOGENDRA KUMAR KUSHWAHA Vs. COLLECTOR

JUDGEMENT

(1.) Heard Sri Vedant Agarwal, learned Advocate holding brief of Sri Rahul Agarwal, learned counsel for the petitioner and learned Standing Counsel for the State respondents.

(2.) By means of this petition filed under Article 226 of the Constitution, petitioner has questioned the notice issued by the Collector/Collector Stamp, Agra under the Indian Stamp Act, 1899 taking recourse to the provisions contained under Sec. 47A(2) of the said Act acting upon a reference made to him by Sub-Registrar, Agra dtd. 1/5/2019.

(3.) It is contended that the deed of transfer of interest of compensation has been taken to be a deed of conveyance as to immovable property and interest therein within the meaning of Entry 23 of Schedule I of the Stamp Act to find the petitioner prima facie guilty evading requisite stamp duty.