ANSHU CHHABARA Vs. COLLECTOR JHANSI

JUDGEMENT

(1.) -Heard Smt. Rama Goyal, the learned counsel for the petitioner and Sri R. K. Chaubey, the learned standing counsel for the State of U. P.

(2.) THE petitioner has challenged the validity and legality of the order dated 17.7.2006 passed by the Collector Jhansi, whereby deficiency of stamp duty and penalty has been imposed under Section 47A of the Stamp Act. THE petitioner has also challenged the order dated 29.11.2007 whereby the revision of the petitioner has been rejected by the Commissioner, Jhansi Division, Jhansi under Section 56 (1) of the Stamp Act.

(3.) THE Collector without considering the circle rate and other evidence filed by the petitioner relied upon the report of the Deputy Inspector General dated 29.3.2004 and held that there was a deficiency of stamp duty and that the petitioner had concealed material facts. THE authority found that the land in question was surrounded by commercial buildings and that it was 116 metres from the main road of "Elite crossing" in Civil Lines, Jhansi, and therefore, the land in question had a potential value of Rs. 10,000 per square metre and, accordingly, assessed the value of the land at Rs. 25,10,000 and held that Rs. 2,51,000 was payable towards stamp duty. THE authority found that only Rs. 1,25,000 was paid as stamp duty, and accordingly, by its order, directed the petitioner to pay the deficiency of stamp duty amounting to Rs. 1,25,000 and also imposed a similar amount towards penalty.