RAGHVENDRA JEET SINGH Vs. BOARD OF REVENUE

JUDGEMENT

(1.) Mahendra Jeet Singh created H.U.F. of immovable property, Banglow No. 15/198, Civil Lines, Kanpur, during his life time in the name and style "Mahendra Jeet Singh H.U.F.". He died in 2002 leaving behind his son petitioner KARTA of the H.U.F., Geeta Mitthal (daughter), Rohan Singh (grandson), Sunaina Shah (grand daughter) and Ratna Singh (grand daughter) as heirs.

(2.) Rohan Singh settled in Canada, Sunaina at Kathmandum, Ratna Singh in Bombay, since over 20 years and are blood relations of the petitioner, accordingly, executed a release deed on 19.04.2011 relinquishing their claim, interest and title in the H.U.F. property.

(3.) The Sub-Registrar on 21.04.2011 declined to register the document, accordingly, referred the instrument to the Collector, stating that stamp duty of Rs. 500 has been paid, whereas, the deed seeks to transfer the share of the co-owners without consideration, in favour of the petitioner, therefore is a gift within the meaning of sub-section (14A) of section 2 of the Act. Collector by order dated 25.07.2011 assessed the property under Article 33 of Schedule 1-B of the Indian Stamp Act, 1899(Act), accordingly, determined the deficiency of stamp duty at Rs. 1,13,74,710/-, penalty of Rs. 11,37,471/- and interest @ 1.5 per month from the due date was imposed. Aggrieved, by the order passed of the Collector Kanpur Nagar, petitioner preferred revision before the Chief Controlling Revenue Authority, which was dismissed by order dated 28.05.2012. The revisional authority was of the view that since the instrument is covered within the definition of conveyance, under sub-section (10) of Section 2 of the Act, as amended on 01.08.1981, being transfer by a co-owner of their share and interest to another co-owner would also be a conveyance, thus affirming the order of the Collector.