SMT. KAMLESH KUMARI Vs. STATE OF U.P.

JUDGEMENT

(1.) The facts are : On 24-1-1992 a sale deed is executed in favour of Smt. Kamlesh Kumari of a house situate in Mohalla Purdilpur, Gorakhpur. The value set forth in the instrument is at Rs. 1,16,500.00 ; the stamp duty paid thereon is at Rs. 23,418.00. The instrument is duty registered and this closes the sale transaction.

(2.) On 11-3-1992 Sub registering Officer submits a reference under Sec. 47-A Stamp Act to Collector to recover deficient stamp duty, if any, following under valuation in sale. On 18-4-1992 the court directs issue of a show cause notice. On 26-8-1992 Smt Kamlesh Kumari files an objection contending that building is construction of the year 1915; that she has only one shop in her possession. The house is assessed to a tax at Rs. 1,500.00 by Nagar Palika. The constructed area is 2000 sq. feets. At the Collector's circulated rate at Rs. 60.00 per sq. feet, the market value of land works out to Rs. 1,20,000.00. And add the value of the building at Rs. 30,000.00. The value of land and building comes to at Rs. 1,50,000.00. In spite of this, she has paid stamp duty on Rs. 1,61,500.00 ; this comes to at Rs. 23,418.00. The relief to dismiss the report she prays the court for.

(3.) On 21-12-1992 Tahsildar submits an inquiry report giving a map showing the situation of the house. It says that the house is in good condition; is 40 years old. It is pucca two storey building situate on a by-road. The value of the land in neighbourhood is in between at Rs. 80 to Rs. 100 sq. feet. The house is in personal use. It can be let out on or at Rs. 500.00 per month ; the shops at Rs. 300.00 per month. No objection to this report is filed. The court makes an spot inspection on 24-1-1993.