HANUMAN PRASAD Vs. COMMISSIONER FAIZABAD

JUDGEMENT

(1.) Heard Sri Shobhit Mohan Shukla, learned counsel for the petitioner and learned Standing Counsel for the respondent - State.

(2.) The instant writ petition has been filed against the order passed by the Assistant Commissioner (Stamp), District Ambedkar Nagar dtd. 30/4/2001 in Stamp Case No.199 under Sec. 33/47-A of the Indian Stamp Act, 1899 with respect to agricultural property situated in village Jalalpur Dehat and Village Wazidpur and dwelling house situated in Kasba Jalalpur, District Ambedkar Nagar. Through the impugned order dtd. 30/4/2001, the Assistant Commissioner (Stamp) has determined the alleged deficiency in the stamp duty to the tune of Rs.5,06,496.00 and imposed a penalty of Rs.50,000.00 totalling Rs.5,56,496.00 has been ordered to be realised from the petitioner. A further request has been made to issue a writ in the nature of certiorari quashing the impugned order dtd. 14/6/2001 passed by respondent No.1 contained as annexure-2 to the writ petition as well as order dtd. 4/7/2002 contained as annexure 6 to the writ petition.

(3.) Factual matrix of the case is that the petitioner along with his real brothers, namely, Sri Ambika Prasad Sharma, Sri Chandrika Prasad Sharma and Sri Onkar Nath Sharma had inherited certain properties, namely, the dwelling house in Kasba Jalalpur within territorial limit of Nagar Palika, Jalalpur, District Ambedkar Nagar and the grove land situated in village Jalalpur Dehat and Village Wazidpur, Tehsil Jalalpur District Ambedkar Nagar.