HARBIR SINGH Vs. ADDL. COMMISSIONER AND OTHERS

JUDGEMENT

(1.) Heard Sri Prateek Kumar, learned counsel for the petitioner and learned standing counsel for the State-respondents.

(2.) The petitioner in the writ petition is seeking quashing of the orders dated 13.2003 and 23.8.2001 passed in proceedings under the Indian Stamp Act, 1899 (hereinafter referred to as 'the Act') for deficiency of stamp duty.

(3.) Briefly stated the facts of the case are that the petitioner purchased a shop measuring 14.58 sq. m. which is a part of the property no.20 situated in Kalyan Nagar Meerut through a registered sale deed dated 22.1.1999 for a consideration of Rs. 25,800/-. On an allegation that there was deficiency of stamp duty proceedings under the Act were initiated. The petitioner filed his objections. Thereafter the Stamp Authority by his order dated 28.2001 determined the value of the property at Rs. 54,080/- and stamp duty payable at Rs. 5400/- and the deficiency of stamp duty has been determined at Rs. 900/- plus penalty of Rs. 670/- plus deficiency of registration charges at Rs. 180/- total Rs. 1750/-. Aggrieved by this order the State filed a revision and the Additional Commissioner/Chief Controlling Revenue Authority, Meerut Division, Meerut set a side the order of the Stamp Authority dated 28.2001 and determined the deficiency of stamp duty at Rs. 12,550/- plus registration charges at Rs. 2,510/-, penalty at Rs. 12,550/-, total Rs. 27,610/-.