SAMAR RAJA Vs. STATE OF U. P.

JUDGEMENT

(1.) Heard Sri Rajiv Kumar Bajpai, the learned counsel for the petitioner, Sri Hemant Kumar Pandey, the learned Standing Counsel for the respondents No. 1 to 3 and perused the records.

(2.) By means of the instant writ petition filed under Article 226 of the Constitution of India, the petitioner has challenged validity of an order dtd. 22/3/2024 passed by the Assistant Commissioner (Stamp)-First, Lucknow in Case No. 2810 of 2023, under Sec. 47-A of the Indian Stamp Act, 1899, whereby a deficiency of Rs.3,76,950.00 in payment of stamp duty has been imposed upon the petitioner besides imposing penalty of Rs.2,000.00, registration fee amounting to Rs.75,760.00as also fixing the liability to pay interest at the rate of 1.5% per month. The petitioner has also challenged validity of the judgment and order dtd. 7/8/2024 passed by the Deputy Commissioner (Stamp), Lucknow in Case No. 1836 of 2024, under Sec. 56(1-A) of the Indian Stamp Act, 1899, whereby the aforesaid order dtd. 22/3/2024 has been affirmed.

(3.) It is recorded in the order dtd. 22/3/2024 that the aforesaid case was registered on the basis of an inspection report dtd. 26/11/2022 submitted by the Sub-Registrar, Malihabad, Lucknow. The petitioner had filed objections stating that he has purchased agricultural land and has paid stamp duty accordingly. The land in question was agricultural land at the time of execution of the sale-deed as well as at the time of filing of the objections. No declaration regarding change of user of land had been made under Sec. 143 of the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950.