SATENDRA YADAV Vs. STATE OF U.P.

JUDGEMENT

(1.) By registered sale-deed dated 22.2.2010 land was purchased by the petitioner and stamp fees was paid. After it the Collector, Ghaziabad (Respondent no.-3) had issued show cause notice dated 23.6.2010 in which it was mentioned that petitioner had paid deficient stamp fees of Rs. 6,55,200.00. On this notice petitioner had filed explanation, considering which order dated 18.9.2010 was passed by respondent no.-3 in case no. 42 of 2010-11. By this order, treating the land in question not agricultural land but residential one, the Collector had confirmed the reasons mentioned in the said notice and directed the petitioner to pay deficient stamp fees of Rs. 6,55,200.00 along with penalty of Rs. 3,27,600.00.

(2.) Against said order dated 18.9.2010 of respondent no.-3, Appeal no. 121 of 2010-11, Satendra Yadav and others Vs. State of UP and others was preferred which was allowed by the judgment dated 14.3.2011 of Commissioner, Meerut Region, Meerut. By this order said appellate court had set aside the order dated 18.9.2010 of respondent no.-3 and remanded the matter with direction to afford opportunity of hearing to petitioner and pass fresh orders.

(3.) Thereafter respondent no.-3 had again heard the matter of Case no. 42/2010-11 and passed judgment dated 30.10.2012 by which land in question was treated as commercial property and amount of deficiency of stamp fees was raised and held as Rs. 16,38,000.00. Respondent no.-3 had directed the petitioner to pay this amount of deficient stamp fee along with penalty of Rs. 1,63,800.00.