(1.) The facts are : On 22-7-1988 a sale-deed of land admeasuring 70 x 34 feet-2380 sqr feet with one room favouring Smt. Rajni Shukla. The instrument has set forth market value at Rs. 60,000.00 : the stamp duty at Rs. 7,500.00 is paid. The instrument is registered and this closes the transaction.
(2.) One Uma Shanker complains to Collector that in sale there has been under valuation of market value. On 27-12-1991 sub registering officer submits a reference under Sec. 47-A (2) Stamp Act to Additional Collector to recover deficient stamp duty, if any, following under valuation in sale. On 3-1-1992 a show cause notice is issued. On 14-2-1992 an objection in opposition states that land has been purchased at Rs. 58,000,00. A report from Tahsildar Nidhasan be called into ascertain what was construction on 6-8-1988. On 19-12-1992 Tehsildar submits an enquiry report that value of land is at Rs. 3,5,700.00 the value of constructed area at Rs. 1,45,030.00, Thus total valuation at Rs. 1,80,700.00. On 31-3-1993 Additional Collector (F and R) enters an order determining the market value at Rs. 1,80,700.00. The stamp duty due is at Rs. 22,626.00. The revisionist has paid at Rs. 7,500 00. He is directed to pay further more a sum at Rs. 15,125.00 also to pay a penalty in the like amount. Aggrieved by the order a revision.
(3.) Heard the counsel for the parties and perused the record.