SABIR HUSSAN Vs. STATE OF U P

JUDGEMENT

(1.) V. K. Shukla, J. Petitioners have purchased Arazi Khata No. 163 Khasra No. 3 area 0. 607 after paying sale consideration of Rs. 75,000/- and stamp duty at the rate of Rs. 50. 000/- per acre. After said sale deed in question has been executed reference was made by Registrar pointing deficiency in stamp duty to Additional District Magistrate who in his turn issued notices to the peti tioners and pursuant to said notice petitioners appeared and filed their objection and specifically contended that stamp duty has rightly been, paid and reference was also given of the stamp duty which has been paid in respect of adjoining plots. Thereafter Additional District Magistrate (Finance and Revenue), Moradabad on 6. 2. 1997 came to the conclusion that circle rate fixed is Rs. 2. 00 lacs per acre, as such there is deficiency to the tune of Rs. 31,500. 00 and penalty of Rs. 3,350. 00 was imposed and directives were issued that sale deed under the provisions of Stamp Act Section 33/40/47-A read with Rule 350 be impounded. Ag grieved petitioners preferred Revision and said Revision had also been dismissed. At this juncture present writ petition has been filed.

(2.) COUNTER affidavit has been filed contending therein that petitioner has pur chased 1. 50 acres of land of Mangupura Khasra No. 3 Kata No. 163. Stamp duty has been paid contrary to the circle rate and minimum circle rate fixed by the Collector was Rs. two lac per acre, as such rightful adjudication and imposition has been done and as such no interference be made.

(3.) SRI V. C. SRIvastava, learned counsel for the petitioner contended with vehe mence that both Additional District Magistrate (Finance and Revenue), Moradabad as well as Revising Authority have totally misdirected themselves and market value of the property has been determined merely on the basis of circle rate prescribed without making any real and effective endeavour to determine the market value of the property qua which material had been furnished and which was avail able on record as such writ petition in question deserves to be allowed.