KALLU PRASAD Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri Vinod Kumar Srivastava, learned counsel for the petitioner and learned standing counsel for the respondents.

(2.) The petitioner in the writ petition is seeking quashing of the order dated 31.01.2006 passed by respondent no. 2 and the order dated 28.06.2004 passed by respondent no. 3 arising out of proceedings under section 47A of the Indian Stamp Act, 1899 (the Act, 1899).

(3.) Briefly stated the facts of the case are that the petitioner purchased a piece of residential land with some construction thereon through a registered sale deed dated 22/23.12.2003 and paid stamp duty at Rs. 44,200/- on a valuation of the property at Rs. 4,41,000/-. However, on an allegation that there was deficiency of stamp duty proceedings were initiated against the petitioner under Section 47-A of the Act, 1899. Prior to that a spot inspection was conducted by the Sub-Registrar on 16.03.2004 within four and half months from the date of sale deed of the property and it was found that Jhagdu and Mohan were occupying the premises as tenant and in which commercial activity of silk colouring was going on. Therefore, treating the property in question to be commercial and applying commercial rates, the market value of the property was determined at Rs. 19,52,380/- on which stamp duty payable was determined at Rs. 1,95,300/- and since the petitioner had already paid Rs. 44,200/- therefore, the deficiency of stamp duty was calculated at Rs. 1,51,100/- plus Rs. 900/- by way of penalty, total Rs. 1,52,000/-.