SUPER INFRAHEIGHTS(A PARTNERSHIP FIRM)THRU.ITS PARTNER & ANR. Vs. STATE OF U.P. THRU. PRIN. SECY. TAX & REGISTRATION & ORS.

JUDGEMENT

(1.) Heard Shri Ram Ji Das, learned counsel for the petitioners and learned Standing Counsel for all the respondents.

(2.) This writ petition questions the correctness of the order dated 17.03.2017 passed the Addl. District Magistrate, Finance and Revenue - Respondent No.3 accepting the report submitted by the Sub-Registrar, Safipur, District - Unnao, on the ground that the authority has failed to exercise its jurisdiction as vested in it in terms of Sec. 31 for adjudicating as to the proper stamp duty leviable on the proposed instrument which the petitioners desire to get registered before the Sub- Registrar.

(3.) The contention is that the Sub-Registrar has submitted a report with regard to valuation of the property in terms of circle rates as also its valuation on it being determined as a commercial property. Thus, the various parameters of valuation have been indicated in the report, but the Collector while proceeding to accept the report has failed to determine the duty chargeable on the instrument that is proposed to be registered.