MANJU TOMAR Vs. STATE OF U P

JUDGEMENT

(1.) S. U. Khan, J. Heard learned Counsel for the parties.

(2.) THIS writ petition is directed against order dated 16-12-2002 passed by Additional District Magistrate (F and R) Agra in case No. 149 of 2002, Amir Bux v. Manju Tomar, under Stamp Act. Sale-deed dated 5- 10-2001 was impounded. Through the said order it was determined that through the sale-deed an area of 1 Bigha 1 Biswa (equivalent to 2419 square meters) agricultural land was sold while in the area in question the rate of Abadi land was Rs. 1,100 per square meter. In the sale-deed valuation of the property was shown to be Rs. 8 Lakhs. By the impugned order valuation was determined to be Rs. 26,60,900/- and it was held that petitioner was liable to pay Rs. 1,86,100/- as deficiency in stamp duty. Additional amount of Rs. 55,830/- under Section 40-B [40 (1-B)] of the Stamp Act and Rs. 1 Lakh as penalty was also required to be paid. In this manner petitioner was required to pay Rs. 3,41,930/ -. Against the said order revision No. 575 was filed. Commissioner, Agra Division, Agra allowed the revision in part and set-aside the penalty, in other respects order of A. D. M. was approved and it was also directed that 2% per month interest must also be paid. Said order has also been challenged through this writ petition.

(3.) IN normal course matter would have required remand. However, at the time of argument learned Counsel for the petitioner categorically agreed that in case this Court felt inclined to decide the matter finally then petitioner was ready to pay additional amount of Rs. 62,000/- over and above the stamp duty paid by him (recorded in the order sheet on 22-8-2007 ). IN my opinion, it would be in the interest of justice to conclude the matter finally by directing the petitioner to pay Rs. 62,000/- (1/3 of the stamp deficiency determined by the impugned orders) more in respect of deed in question. This is being done particularly in view of the fact that absolutely no effort has been made by the A. D. M. to determine the market value of the land in dispute on the basis of the general principles meant for the said purpose.