SUSHILA VERMA Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) The petitioner had purchased certain agricultural land measuring 11 Biswas (1254 Sq. meters). According to the petitioner, the said land was purchased for Rs. 1,65,000/-. The stamp duty on the said sale price, which amounts to Rs. 16,500/-, had been paid by the petitioner. However, assessing that the land was undervalued and the stamp duty paid was insufficient, the Sub-Registrar, Phulpur, district Allahabad impounded the document and referred the matter to the District Magistrate, Allahabad under Sections 33 and 47-A of the Indian Stamp Act. By the order dated 5.8.2002 the Collector, Allahabad assessed the value of the land in question at the rate of Rs. 700/- per Sq. meter which was the minimum price as per the circle rate for residential plots of the area, which was between Rs. 700/- and 800/- per Sq. meter. Accordingly, the price of the land was assessed to be Rs. 8,77,800/-.Challenging the said order, the petitioner filed a revision before the Commissioner, Allahabad Division, Allahabad which was dismissed by order dated 9.9.2002. Aggrieved by the aforesaid orders dated 5.8.2002 and 9.9.2002 passed by respondents no. 3 and 2 respectively, the petitioner has filed this writ petition.

(2.) I have heard learned counsel for the parties and perused the record. Counter and rejoinder affidavits have been exchanged between the parties and with the consent of the learned counsel for the parties, this writ petition is being disposed of at the admission stage itself.

(3.) The contention of the learned counsel for the petitioner is that the land, when purchased, was not being used for residential purposes but was an agricultural land and was also registered in the revenue records as agricultural land and it was not even declared as 'abadi' land under Section 143 of the U.P. Z.A. and L.R. Act, 1951 for being used for residential purposes. It has thus been contended that the circle rate, meant for the land being used for residential purposes would not be applicable in the present case.