ASHA KAPOOR Vs. ADDL COLLECTOR FANDR GHAZIABAD

JUDGEMENT

(1.) HEARD learned Counsel for the petitioner and learned standing Counsel for all the respondents. With the consent of parties, the matter was heard and is finally disposed of at the admission stage.

(2.) THE petitioner preferred an appeal No. 53 of 2007-2008 against an order dated 10. 12. 2007 passed by the Additional Collector (Finance and Revenue) Ghaziabad, by which in a Stamp Case No. 426/2006-2007 under section 47-A of Indian Stamp Act in respect of sale of Khasra No. 2049 Gha area 0. 0942 hectares situate in village and Pargana Dasna, District Ghaziabad by document No. 8223/9. 10. 2006, it was found that the market value of the property was much higher and while assessing the market value at the residential rates the petitioner was required to pay Rs. 1,36,900/- as deficiency in stamp duty and Rs. 73,100/- as penalty (total Rs. 2 lacs) with 1. 5% interest per month. The Commissioner, Meerut Division, Meerut has, by his order dated 16. 1. 2008, while admitting the appeal and summoning the records, directed the petitioner to deposit one-half of the disputed amount as a precondition for stay for a period of two months.

(3.) IT Is contended that the condition of deposit is highly onerous and that the order was not considered on merit before directing the parties to deposit one-half of the amount. It is further contended that the deposit of one-half of the amount is against the statutory requirement of deposit of one-third of the disputed amount under the proviso to section 56 (1-A) of Indian Stamp Act, 1899 (in short the Act) as amended by U. P. Act No. 38/2001.