NEELAM GUPTA Vs. COMMISSIONER KANPUR DIVISION KANPUR

JUDGEMENT

(1.) -Heard Sri Rajendra Prasad Tiwari, learned counsel for the petitioner, and learned standing counsel for the opposite parties.

(2.) THE petitioner has, by means of this writ petition, assailed the impugned order dated 21.1.2003 passed by the Assistant Commissioner (Stamps), Etawah (respondent No. 2) and the subsequent impugned order dated 1.5.2003 passed by the Commissioner, Kanpur Division, Kanpur (respondent No. 1) under Section 47A of the Indian Stamp Act, 1899 (hereinafter referred to as the Act) dismissing the appeal of the petitioner.

(3.) A notice under Sections 47A and 33 of the Act is alleged to have been issued against the petitioner by the Assistant Commissioner (Stamp), Etawah on 31.12.2002 indicating therein that the petitioner had evaded stamp duty while purchasing the agricultural plot in dispute as the same is alleged to have been purchased for residential or other purposes. According to the Assistant Commissioner (respondent No. 2) the plot was not being used for agricultural purposes.