KIRAN LATA Vs. STATE OF U P

JUDGEMENT

(1.) The petitioners purchased 1.106 hectare and 3.242 hectare (total area 4.348 hectare) in Village Karhada, Pargana and Tehsil Sadar, District Allahabad, vide instrument dated 12.08.2009 for Rs. 8,00,000/-, Rs. 48,000/- was paid towards stamp duty. On reference by the Sub-Registrar, a case was instituted under Section 47-A(1) of the Indian Stamp Act 1899(Act) for the reason that in the rate list there is no reference of agricultural land in the village, being a developed area. The Sub-Registrar valued 500 sq. m. and 41490 sq. m. of the property at the minimum value fixed by the Collector @ Rs. 2600/- per sq. m., the remaining 1500 sq. m. land was valued @ Rs. 900 per sq. m., thus proposing the market value of the property in question at Rs. 2,33,95,000/-, accordingly, assessing the stamp duty at Rs. 16,27,550/-

(2.) The petitioners, in their objection before the Collector, stated that they had correctly disclosed the market value, accordingly, paid the stamp duty thereon, the Collector has not correctly determined the circle rate, further the petitioner purchased large area of agricultural land i.e. 4.348 hectare, the value of which could not have been determined on square meter, as has been done by the Sub-Registrar. The Collector rejected the plea of the petitioners and determined the value of the property as proposed by the Sub-Registrar.

(3.) The petitioners aggrieved, approached the appellate authority, the Chief Controlling Revenue Authority, Allahabad, who vide order dated 13.11.2009 rejected the appeal. Aggrieved by the order, the petitioners preferred a petition (Writ Petition No. 1414 of 2010), this Court vide order dated 25.05.2010, set aside the orders passed by the Collector and the appellate authority and remanded the matter for re-determination of the market value of the property in question, in the light of the observations made in the judgment and order dated 25.05.2010.