YOGESH KUMAR Vs. STATE OF U.P

JUDGEMENT

(1.) Heard Sri H.N. Singh, learned Senior Counsel assisted by Sri Arpit Agarwal, learned counsel for the petitioners and Sri Shashi Kant Upadhyay, learned Standing Counsel for the State-Respondents.

(2.) The petitioners are seeking quashing of the order dated 19.06.2017 passed by the Collector, Pilibhit.

(3.) According to the petitioners they have jointly purchased a building measuring 418.06 sq.m. situate at Mohalla Muria Panai alias Sungarhi, Pilibhit for a consideration of Rs. 1,24,00,000/-. The valuation of the property was Rs. 1,37,67,000/- on which stamp duty of Rs. 9,64,000/- was paid by the petitioners. The sale deed was executed on 05.11.2012 and submitted before the Sub-Registrar, Pilibhit on 09.11.2012 on which he raised an objection regarding valuation and of deficiency of stamp duty. According to the Sub Registrar the valuation of the property was Rs. 4,56,56,000/- on which stamp duty payable was Rs. 31,95,950/- and since the petitioners had paid Rs. 9,64,000/- therefore there was deficiency of stamp duty of Rs. 22,31,920/-. Proceedings under Section 47-A of the Indian Stamp Act, 1899 (hereinafter referred to as the Act, 1899) were initiated against the petitioners and thereafter the impugned order was passed and ultimately the deficiency of stamp duty was held to be Rs. 4,48,420/-. It is against this order that the present writ petition has been filed.