SMT. KALYANI MUKERJI Vs. STATE OF U.P.

JUDGEMENT

(1.) This revision under Sec. 56(7) Stamp Act by Smt. Kalyani Mukerji is directed against the order of Additional Collector (F & R) dated 1-4-1997 passed in a stamp case No. 632/1996 under Sec. 47-A Stamp. Act, 1899 requiring her to pay further more stamp duty at Rs. 1,78,917.50.

(2.) The facts as per exposition in the pleadings are : In bungalow No. 16-A (old) new 56 lives Smt. Kalyani Mukerji. The building stands over revenue plot bearing No. 6-B, Civil Station, Nawab Yusuf Road, Allahabad. The nature of land is Nazul whose' ownership vests in State of U.P. Her rights as a lessee limited to enjoy the property for a certain time, expressed or implied. The State Government, aware of acute housing problem, felt that right of enjoyment of land with the lessee and ownership thereof with Government is serious obstacle to building activity. It came out with clearly defined terms upon which to convert a lease hold right to free-hold. The terms of Government offer became known. Smt. Kalyani Mukerji wished immediately to avail of the benefit and moved to acquire the status of free-holder. She applied on conditions as are announced. The acceptance followed through a Demand Notice issued by additional Collector (Nazul) Shri Sarvesh Chandra Mishra on 2-9-1996. The details of offer relevant here are :

(3.) For Khasra No. 6-B situate at Civil Station, Nawab Yusuf Road, Alld. comprised in an area of 3361.03 Sqr. metres pay a sum according to collector's circle rate as on Nov. 30, 1991-the rate at Rs. 800.00 per sqr. metre : 50% whereof comes to Rs. 13,44,412.00. Pay within 90 days from the date of service of demand notice and in case you deposit entire sum in one instalment, then pay 20% less i.e. Rs. 26, 882.40. Do pay stamp duty on Rs. 10,75,529.60. She willingly accepts the conditions in Demand Notice as referred.