GOPAL SWARUP CHATURVEDI Vs. STATE OF U.P.

JUDGEMENT

(1.) The petitioner is aggrieved by the order dated 18.3.2006, passed by the Additional District Magistrate (Finance and Revenue) Allahabad under Sec. 31 of the Indian Stamp Act. 1899 (hereinafter referred to as the Act), as according to him the stamp duty on the lease deed to be executed for a period of 2 years and 10 days from 28.1.2004 to 8.5.2006 is required to be paid under Clause (ii) of Art. 35 (a) of Schedule 1-B instead of Clause (iv) of the said Article.

(2.) A lease deed was executed on 4th June, 1992 between the Governor of Uttar Pradesh and Smt. Sarla Chaturvedi, the mother of petitioner. A perusal of the said deed indicates that the Collector, Allahabad on behalf of the Governor had demised the plot of land to the lessee from 9th May, 1976 for a term of 30 years after the expiry of which the lessee could request the lessor for executing a new lease of the said premises by way of renewal for another 30 years twice so that aggregate, period was ninety years.

(3.) Smt. Sarla Chaturvedi executed a Will on 10th Jan., 1995, in favour of the petitioner and his two sisters Smt. Meena Chaturvedi and Manorama Bajpai. Smt. Sarla Chaturvedi died on 23rd Jan., 1996. By the order dated 28.4.2004, the Deputy Secretary, Government of Uttar Pradesh directed that separate lease deeds be issued in favour of the petitioner and his two sisters. Thereafter, a letter dated 18th May, 2004 was issued by the District Magistrate/Collector, Allahabad, mentioning therein that the said lease would be for a period of two years and ten days from 28.4.2004 upto 8.5.2006 and after 8.5.2006, the lease deed could be renewed from 9.5.2006 to 8.5.2036 by way of first renewal and then from 9.5.2036 upto 8.5.2066 by way of second renewal. A letter dated 15.1.2005 was sent by the Collector, Allahabad to the petitioner and his two sisters enclosing the copy of the lease deed for presenting the same for execution after getting it typed on the stamp papers. The petitioner then moved an application on 23.2.2005, before the Additional District Magistrate (F&R) under Sec. 31 of the Act for adjudication of the proper stamp duty to be paid on the said lease deed. This case was registered as Case No. 2/2005, State of U.P. Vs. Gopal Swarup Chaturvedi. In the said case a report dated 16.5.2005 was submitted by the Sub-Registrar that the Stamp duty shall be leviable on the market rate as per Art. 35 (a) (vi) to Schedule 1-B of the Act. The Additional District Magistrate (F&R) Allahabad then passed an order under Sec. 31 of the Act mentioning therein that the amount of stamp duty to be paid by the petitioner on the lease deed to be executed would be that as prescribed under Art. 35 (a) (vi) of Schedule 1-B of the Act for a consideration equal to the market value of the property which is the subject of lease. It is this order that has been impugned in the present petition as according to the petitioner they are liable to pay stamp duty under Art. 35 (a) (ii) of Schedule 1-B of the Act.