JAG MOHAN Vs. COMMISSIONER & OTHERS

JUDGEMENT

(1.) Heard Sri A.P. Singh, learned counsel for the petitioner and the learned Standing Counsel for the State-Respondents.

(2.) The petitioner in the writ petition is seeking quashing of the orders dated 01.06.2006 and 30.11.2005 arising out of proceedings under the Indian Stamp Act, 1899 (hereinafter referred to as the Act, 1899).

(3.) Briefly stated the facts of the case are that the petitioner purchased the residential plot measuring 20 Kadi (100 sq.m. 15' X 60'), situated in Mohalla Harvanshpur, Pargana-Nizamabad, Tehsil Sadar, District Azamgarh through a registered sale deed dated 09.06.1992 and paid stamp duty of Rs.9,430/- on a circle rate of Rs.65,000/-. The Assistant I.G. Stamp took notice of deficiency of stamp duty in the sale deed on 25.07.1995 and thereafter a reference was sent by the Sub Registrar, Sadar Azamgarh before the Collector (Stamp) Azamgarh for recovery of stamp duty. The Assistant Commissioner (Stamp) issued notice under Section 47-A of the Act, 1899 for the first time on 28.09.2000. The petitioner participated in the proceedings and raised an objection that the entire proceedings were time barred as the sale deed was executed on 09.06.1992 whereas the notice under Section 47-A of the Act, 1899 had been issued on 28.09.2000 which is almost 8 years from the date of the execution of the sale deed.