ATAL PAL Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard learned counsel for the petitioner and learned Standing Counsel for respondents.

(2.) By means of the present writ petition, the order passed by the stamp authorities for imposition of deficit stamp duty upon the petitioner alongwith penalty are under challenge. The sale deed dated 03.11.2011 for a portion of plot no.223 executed in favour of the petitioner terming the land as agricultural, has been impounded on a report submitted by the Sub Divisional Officer, dated 23.11.2011. It was reported therein that the land in question was bounded on four sides and was in the shape of a plot which was to be used for Abadi purpose. It was also recorded that plotting of the lands in the vicinity had been done and the entire area was predominantly residential.

(3.) On the said report, notice was issued to the petitioner who has filed his objection.