SUNEEL Vs. COMMISSIONER GORAKHPUR DIV. & OTHERS

JUDGEMENT

(1.) Heard Sri P.S. Tripathi, learned counsel for the petitioner and the learned Standing Counsel for the State-Respondents. The petitioner in this writ petition is seeking quashing of the orders dated 09.11.2001 and 21.11.2002 arising out of proceedings for deficiency of stamp duty under the Indian Stamp Act, 1899 (hereinafter referred to as the Act, 1899).

(2.) Briefly stated the facts of the case are that the petitioner purchased the ? .. "rd share of Plot No. 202 area .08 decimal situated in Village Basantpur, District Kushinagar through a sale deed dated 20.09.1991. Alleging that there was deficiency of stamp duty a report was made by the Sub Registrar (Stamp) on 23.09.1991 and thereafter proceedings under Section 47-A of the Act, 1899 were initiated on 12.10.1998. A report of the Tehsildar was called on 08.06.2001 in which it has been held that the land in question is residential and is being used for residential purpose. The market value of the property was determined at Rs. 30,000/- the stamp duty has been determined as Rs. 3,000/-, penalty of Rs. 7,320/- has been imposed, total Rs. 10,320/-.

(3.) Aggrieved by the order of the Assistant Collector (Stamp) dated 09.11.2001 the petitioner filed revision which has also been dismissed by the Commissioner, Gorakhpur Division, Gorakhpur in a single paragraph relying upon the report of the Tehsildar that the land in question is a residential plot.