BIRJESH AGGARWAL Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard learned counsel for the petitioner and learned ACSC for the State - respondents.

(2.) The instant writ petition has been filed challenging the impugned order dtd. 4/11/2020 passed by the respondent no. 2 in Case No. 03364/2019 as well as the impugned order dtd. 8/2/2021 passed by the respondent no. 3 in Appeal No. 00018/2021.

(3.) Learned counsel for the petitioner submits that vide sale deed dtd. 25/7/2019, the petitioner purchased residential plot in question after paying requisite stamp duty. He further submits that the big chunk of the land was divided in small plots, which was duly approved by the Saharanpur Development Authority. Thereafter, the Deputy Registrar, Saharanpur submitted a report with regard to deficiency of stamp duty, pursuant to which proceedings under sec. 47-A of the Indian Stamp Act were initiated against the petitioner and a notice was issued, to which the petitioner submitted his reply. Thereafter, the respondent no. 2, vide impugned order dtd. 4/11/2020, imposed deficiency of stamp duty, together with interest and penalty. Aggrieved by the said order, the petitioner preferred appeal, which has been dismissed vide impugned order dtd. 8/2/2021. Hence, this writ petition.