KUNWAR Vs. ADDL. COMMISSIONER GORAKHPUR DIVISION

JUDGEMENT

(1.) Heard Sri Ashok Kumar Yadav, learned counsel for the petitioner and Sri S.C. Upadhayay, learned Standing Counsel for the respondents.

(2.) The petitioner in the writ petition is seeking quashing of the order dated 16.12.2003 passed by the ADM (Finance and Revenue), Deoria in proceedings under section 47A of the Indian Stamp Act, 1899 as well as the revisional order dated 15.9.2003 passed by the Additional Commissioner, Gorakhpur Region, Gorakhpur.

(3.) Briefly stated the facts of the case are that the plots in dispute were originally held in the name of three real brothers, namely, Kumar, Kuber and Kunwar. Kumar and Kuber were the brothers of the present petitioner. According to him, these plots were recorded in the revenue record as agricultural land. Kuber in the meantime, executed a registered sale deed on 21.3.1998 in favour of respondents no.4 and 5 describing the plots as agricultural land. The same property was thereafter, retransferred through a sale deed dated 23.7.1999 by the respondents no.4 and 5 in favour of Kuber. Kuber died on 29.9.1999. In the meantime, proceedings under section 47A of the Indian Stamp Act, 1899 were initiated against Kuber contending that there was deficiency of stamp duty in the sale deed dated 23.7.1999 executed by respondents no.4 and 5 in favour of Kuber. The proceedings before the ADM (F&R) nevertheless, proceeded ex-parte and the deficiency of stamp duty was computed at Rs. 36,160/- and deficiency of registration fee at Rs. 160/-. In para 13 of the writ petition, it is stated that the petitioner being the real brother of Kuber moved an application before the respondent no.2-Additional District Magistrate (Finance and Revenue), Deoria bringing the facts on record but thereafter, nothing was done. He, therefore, preferred a revision against the order of ADM (F&R) dated 30.11.1999 for recall of the ex-parte judgement dated 30.11.1999. Thereafter, he preferred a revision before the respondent no.1- Additional Commissioner, Gorakhpur Region, Gorakhpur. The matter was considered by the Additional Commissioner and it is stated that the revisional authority has relied upon the findings recorded by the ADM (F&R) but the Commissioner has set aside the order dated 30.11.1999 and the matter was remitted to the ADM (F&R) by the order dated 15.9.2003.