KISHORE KUMAR SINGH Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri Anupam Kulshreshtha, learned counsel for the petitioners and Sri S.K. Upadhayay, learned Standing Counsel for the respondents.

(2.) The two petitioners in the writ petition are seeking quashing of the order dated 17.2.2000 passed by the ADM (Finance and Revenue), Agra in proceedings under section 47A of the Indian Stamp Act, 1899 (hereinafter referred to as the Act, 1899) as well as the order dated 26.2.2003 passed by the Commissioner, Agra Division, Agra whereby the petitioner's revision has been rejected.

(3.) Briefly stated the facts of the case are that the petitioners purchased the rights of plots no. 73 Ka and 73 Kha area 7 Bigha 18 Biswa 3 Biswansi in Village Sonari, Tehsil and District-Agra through a registered deed executed on 23.8.1999. The land in question was acquired by the Agra Development Authority and a notification under Section 4(1) read with section 17 (4) of the Land Acquisition Act was published in the Gazette on 30.1.1989 and thereafter a declaration under section 6 of the Land Acquisition Act was published in the Gazette on 5.9.1989. The possession of the land was taken by the Collector on 11.9.1990. During this period, the vendor Shri Desh Raj Singh and Smt. Anna Devi transferred their rights to receive the compensation of the land to the petitioners for a consideration of Rs. 80,000/- on which stamp duty was paid at Rs. 8,000/-. Alleging that there was deficiency of stamp duty proceedings under Section 33/47A of the Act, 1899 were initiated against the petitioners by issue of notice dated 21.10.1999. The petitioners filed their objection stating that the land had been acquired by the State Government and they had only purchased the rights to receive the compensation flowing under the award and there was no right of title to the property in question passed on to them. The ADM (F&R) assuming that there was deficiency of stamp duty and that the deed in question resulted in a sale of the property in dispute has held the value of the property to be Rs. 18,24,312/- and has assessed stamp duty at Rs. 1,82,500/- and after deducting Rs. 8,000/- already paid by the petitioner, the deficiency of stamp duty was computed at Rs. 1,74,500/-. Aggrieved the petitioner filed revision which has also been rejected by the Commissioner, Agra Division, Agra.