A.D.STATE DEVELOPERS THROUGH ITS PARTNER Vs. STATE OF U.P.THROUGH SECRETARY OF REVENUE,U.P.,LUCKNOW & ANR.

JUDGEMENT

(1.) BY means of present writ petition, petition has challenged the notice dated 4-6-2005 issued by Deputy Inspector General of Stamp, Gorakhpur Mandal, Gorakhpur under Sections 47-A/33 of the Indian Stamp Act (hereinafter referred to as “Act”) relating to the valuation and the deficiency of the stamp in Case No. 1/2005-06, State v. A.D. State Developers, on the ground that once the stamp duty has been determined under Section 31 of the Act, the respondents has no jurisdiction to reopen the valuation of the property and the proceedings under Sections 47-A/33 of the Act suffers from manifest illegality on the face of the record.

(2.) HEARD learned Counsel for the parties.

(3.) SMT . Archana Srivastava, learned Standing Counsel submitted that the valuation of the property has not been made in accordance to the law and, therefore, then notice dated 4-6-2005 has been rightly issued under Sections 33/47-A of the Act.