DHANRAJ SINGH Vs. STATE OF U P

JUDGEMENT

(1.) BY means of this writ petition, the petitioner has prayed for quashing the order of the District Stamp Officer, Meerut dated 16-4-1975 and the order of the Chief Controlling Revenue Authority, U. P. Allahabad dated 29-4-1977.

(2.) THE petitioner had executed a gift-deed on 15-10-1971 and valued the gifted property at Rs. 11,000/-. On the audit report, the value of the gifted property was estimated at Rs. 1,58,000/- and odd. THEreafter, enquiry proceedings ensued to ascertain the correct value of the land. THE respondent no. 2, District Stamp Officer, in his order dated 16-4-1975 (contained in annexure '6') fixed the value of the gifted property at Rs. 1,58,000/- and directed the realization of stamp duty and penalty accordingly. Against the order of the District Stamp Officer, the petitioner preferred a revision-petition to the Chief Controlling Revenue Authority, which reduced the valuation by Rs. 48,000/- and valued the gifted property at Rs. 1,10,000/- and directed the realization of stamp duty, as is evident from the certified copy of its order attached with the writ petition. Aggrieved by the order of the Chief Controlling Revenue Authority and that of the District Stamp Officer, the petitioner has approached this Court under Article 226 of the Constitution.

(3.) DURING the course of arguments, I have entertained a doubt as to whether a writ petition under Article 226 of the Constitution should be entertained against the impugned orders in the circumstances of the present case. The learned counsel for the petitioner has invited my attention to the ruling Subramaniam Chettiar v. Revenue Divisional Officer Devakottah, AIR 1956 Madras 454 and has emphasized the following observations vide paragraph 11: