MILAP CHANDRA JAIN Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) -The petition was initially directed against the order dated 13-9-83 passed by the Additional District Magistrate (Finance and Revenue), Agra, (ADM for short) cancelling an earlier order dated 28-2-83 passed by his predecessor upon a reference made by the Sub-Registrar, Agra, under section 47-A of the Stamp Act in respect of a sale deed presented by the petitioner for registration. By the said order dated 13-9-83 the ADM had also directed the Tahsildar, Agra, to make a spot inspection and submit a report with regard to the valuation of the building covered by the sale deed.

(2.) SUBSEQUENTLY during the pendency of this petition the ADM passed another order on 27-4-84 (stated to be exparte against the petitioner) imposing additional stamp duty and penalty amounting respectively to Rs. 32,550/- and Rs. 1,62,750/- on the ground that the consideration of Rs. 1,50,000/- set forth in the sale deed was less than the market value of the building in question. By means of an amendment application the petitioner has brought this order also under challenge.

(3.) HAVING heard Sri Murlidhar, learned counsel for the petitioner and the learned Standing Counsel for the respondents, we have not the slightest doubt that the order dated 13-9-83 is entirely without any jurisdiction. As mentioned above, the Sub-Registrar had made a reference upon the objection of Sri Hardwar Dube through the District Registrar who made the following endorsement upon the order passed by the Sub-Registrar making the reference- "Forwarded to Collector, Agra. Sd. Illigible. District Registrar. 28-2-83".