SURENDRA SINGH Vs. STATE OF U P

JUDGEMENT

(1.) SURENDRA Singh and Zulfikar, the petitioners, by means of a registered sale deed dated 16th of August, 2003 purchased 0.151 hectares in Khasra No. 113 of village Ismailpur, Boodhpur, Tehsil Chandpur, District Bijnore for an amount of Rs. 53,000/- and paid the stamp duty as applicable to agricultural land situate near the road.

(2.) THEY after one year demarcated their land from the land of other farmers in Khara No. 113 by laying a Pucca foundation using bricks around three sides of this land. After a long time, the Deputy Registrar, Chandpur, District Bijnor made a spot inspection of the land in question and recommended for initiation of proceedings as the instrument i.e. the sale deed according to him was deficiently stamped. On the basis of the said spot inspection report, the Assistant Inspector 4 General (Registration) referred the matter to the Collector (Stamp), Bijnore, under Section 47-A of Indian Stamp Act. It was registered as Case No. 324 of 2004-2005. In response to the show cause notice issued by the Collector (Stamp), Bijnore. the petitioners submitted that the proper stamp duty has been paid on the instrument in question as per circle rate fixed for this purpose by the Collector, under the relevant rules. It was contended that the land purchased by them was, and still is being used for agricultural purposes and the stamp duty has been paid accordingly. The said plea did not find favour with the authority concerned who under the order dated 27.1.2006 held that the land purchased by the petitioners was for the purposes of Abadi and as such, the stamp duty is payable thereon at the rate applicable to an Abadi land. A sum of Rs. 1,14,720/- was demanded towards the deficiency in stamp duty and Rs. 3,480/- more towards the registration charge.

(3.) THE learned Standing Counsel, on the other hand, supports the impugned orders and submits that the said property was recorded as Abadi in the Revenue records and is situate in residential area. THE authorities below were, therefore, justified in treating the land in dispute as non-agricultural land. Reliance on spot inspection report of the Sub-Registrar and on the copy of Khasra No. 1412 Fasli which contains entry of Abadi, was placed by him.