AMRITA DEVI Vs. COMMISSIONER FAIZABAD

JUDGEMENT

(1.) Heard the learned counsel for the petitioner and the learned standing counsel on this petition under Articles 226 and 227 of the Constitution of India.

(2.) It appears that the petitioner "purchased 4 biswas land of plot No. 186 of village Rasoolabad. Haus Patti Pargana and Tehsil Akbarpur. district Faizabad. The area of the said plot was 12 biswas. The petitioner, Smt. Kusum Lata and Sri Avdhesh Partap each purchased 4 biswas land of the plot No. 186 by means of three separate sale deeds dated 4.5.1994. Objections were raised by the Sub-Registrar regarding the valuation and payment of the stamp duty on the sale deeds. The A.D.M. (F & R) held that in each of the three cases the stamp duty was evaded to the tune of Rs. 32,937,50 P. Separate revisions were filed by the petitioner and two other transferees before the Commissioner who remanded the cases of the two purchasers, namely, Smt. Kusum Lata and Avadesh Pratap to the A.D.M. (F & R) for rehearing. However, the revision filed by the petitioner was rejected by the Commissioner by means of the impugned order dated 5.8.1998.

(3.) The said order rejecting the revision has been challenged in the present writ petition.