ADARSH KUMAR Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) PETITIONERS, Adarsh Kumar and others made an application under Section 31 of the Indian Stamp Act for determination of the value of the property, which was to be subject matter of transfer, and for determination of the stamp duty payable accordingly.

(2.) ACCORDING to the petitioner the Sub-Registrar on 22-7-2007 submitted a valuation report in respect of the land as well as the stamp duty payable thereon, which was fixed at Rs. 86,300/ -. After such determination, the report was placed before the collector Stamp, who vide order dated 26-7-2007 directed the Sub-Registrar to communicate the decision so taken qua the stamp duty payable on the transaction under Section 31 of the Act.

(3.) AFTER such determination a sale-deed in respect of the property in question was registered on 9-8-2004 and stamp duty of rs. 83,600/- was paid in respect thereto with reference to valuation report referred above. On the strength of the sale-deed, mutation in the revenue record is also alleged to have been taken place. The petitioner after such execution of the sale-deed on 10-2 2005 made an application for the land being declared as Abadi under Section 143 of the U. P. Z. A. and L. R. Act. The application so made by the petitioners was allowed and a declaration qua the change of the user of the land dated 20-5-2005 has been issued.