WASI UR REHMAN Vs. COMMISSIONER MORADABAD DIVISION

JUDGEMENT

(1.) Petitioner purchased part of the property Khasra No.1621/01 admeasuring 0.072 hectare, situated within municipal area, vide instrument dated 4.1.2008, On reference by the Sub Registrar, a case was registered under Indian Stamp Act 1899(The Act). It was reported that the property in question was under valued, not disclosing that the property has commercial potential, whereas stamp duty was paid as applicable on agricultural property. The Collector (Stamp) Bijnor, inspected the property during the proceedings and found that the property is situated behind a Hospital in ward no.1, a commercial shop measuring 50 square metre exists on the property in question, a godown of 200 square metre and an area of 470 square metre of commercial property on a portion of the parcel of land of which the property in question is a part. Under Uttar Pradesh Stamp (Valuation of Property) Rules 1997(1997 Rules) minimum value (circle rate) fixed by the Collector was @ Rs.8000/- per square metre for land and for covered area Rs. 60/- per month was the rental value, accordingly, deficiency of stamp duty of Rs.7,66,400/- was determined, Rs.76,000/- was imposed as penalty along with interest @ 1.5% from the date duty was due.

(2.) Aggrieved, by the order dated 23.2.2010, passed by the Collector, petitioner preferred appeal before the Chief Controlling Revenue Authority/Commissioner, Moradabad Division inter alia stating that the order passed by the Collector was an ex parte order, the property is recorded in the revenue record as an agricultural property, was not being used for non agricultural purposes, the petitioner has paid stamp duty on the instrument as payable on agricultural property.

(3.) The appellate authority dismissed the appeal vide order dated 23.2.2010, affirming the order passed by the Collector.