OMWATI Vs. COMMISSIONER MEERUT DIVISION MEERUT

JUDGEMENT

(1.) VINEET Saran, J. The petitioner purchased a residential plot of land measuring 100 sq. yards (83. 61 sq. meters) vide sale- deed dated 17. 4. 2003. The said transaction was for a sale consideration of Rs. 84,000/- and the requi site stamp duty of Rs. 84,00/- as required under the law, was paid by the peti tioner. On a complaint having been filed by some person, the Sub Registrar in spected the property on 12. 2. 2004 and submitted. a report to the effect that a two storied house with a basement was constructed on the said plot and assessed the valuation of the construction as well as the land to be Rs. 9,02,000/- and a deficiency of stamp duty of Rs. 81,800/- was reported. On the basis of the said report, the petitioner was issued a show cause notice. In her reply she categori cally stated that the construction was made subsequent to the purchase of the plot, regarding which she had adduced certain evidence. However, by an order dated 17. 10. 2005 passed by the Additional Collector, deficiency of stamp duty of Rs. 81,800/- was assessed and the petitioner was directed to deposit the same. Aggrieved by the said order the petitioner filed an appeal before the Commis sioner, Meerut Division, Meerut who dismissed the appeal by his order dated 22. 6. 2006. Challenging the said orders this Writ petition has been fried.

(2.) I have heard Sri Siddharth, learned Counsel for the petitioner and the learned Standing Counsel for the respondents. Pleadings have been exchanged. With consent of the learned Counsel for the parties this writ petition is being disposed of at the admission stage.

(3.) ACCORDINGLY, this writ petition stands allowed. The order dated 17. 10. 2005 passed by the Additional Collector and the order dated 22. 6. 2006 passed by the Commissioner, Meerut Division, Meerut are quashed. In case if the petitioner has already deposited any amount in pursuance to the interim order passed by this Court, the same shall be refunded to her within a period of two months from the date of production of a certified copy of this order before the Respondent No. 2. In case if the amount is refunded within the said period, the petitioner would not be entitled to any interest. However, in case of default in refunding the amount to the petitioner within the aforesaid period of two months, the petitioner shall be en titled to interest at the rate of 12% per annum from the date of default till the date of actual payment. .