IRSHAD ALI Vs. STATE OF U.P.

JUDGEMENT

(1.) By means of the present petition, the petitioner is challenging the orders passed by the Stamp Authorities in a proceeding undertaken under Sec. 47-A (iii) of Indian Stamp Act for imposition of deficit stamp duty and the penalty.

(2.) The petitioner got a sale deed executed on 30.06.2014 with the assertion therein that the land in question was an agricultural plot, the sale deed was impounded and was referred for determination of correct market value under Sec. 47-A (iii) of the Stamp Act. Report from the Tehsildar was obtained to ascertain the correct position on the spot. The notice was issued to the petitioner. In his objection, the petitioner has raised a dispute with regard to the report submitted by the Tehsildar. As a result of it, earlier an inspection was done by the Sub Divisional Officer, Sadar and a report dated 19.11.2014 was submitted alongwith a map.

(3.) The Collector in order to ascertain the correct position himself made an inspection alongwith Tehsildar on 24.12.2014. It is recorded in the order passed by the Collector that the petitioner was present at the time of inspection, a map of the spot was prepared. The land in question lies in an area being developed for residential purposes. The plot which is subject matter of sale deed is accessible through a gate constructed by the builder who is developing the area. The plot is bounded on four sides. In front of the main gate, there existed a metallic road. In front of the land in question, there existed a Pakka road, a park was being developed by the builder in front of the plot in question. There did not exist any crop in the land rather the land was being levelled on the date of inspection. It was, therefore, opined that the pre-dominant user of the area was residential and on the date of execution of the sale deed, the land in question lies in a developed area which was being used/developed for residential purposes. The market value shown at the agricultural rate in the instrument was an effort to evade the stamp duty.