GOPI COLD STORAGE PRIVATE LIMITED Vs. CHIEF CONTROLLING REVENUE AUTHORITY U.P. AT ALLAHABAD AND OTHERS

JUDGEMENT

(1.) HEARD Sri N.C. Rajvanshi, the learned senior counsel for the petitioner and the learned standing appearing for the respondents.

(2.) THE petitioner purchased an agriculture land in Garh Mukteshwar, District Ghaziabad, vide sale-deed dated 13.4.1994 and paid stamp duty as per the prevailing rates applicable on the agriculture land. Based on the said sale deed, the name of the petitioner was mutated in the revenue records. Subsequently, on the basis of an Audit Report of the Deputy Registrar, Garh Mukteshwar, proceedings under Section 47-A of the Indian Stamp Act was initiated against the petitioner to show cause as to why deficiency of stamp duty and penalty be not imposed for not paying the stamp duty as per the prevailing rates applicable for commercial purpose. The petitioner, upon receiving the notice, filed its objection and submitted that the land was agriculture in nature and that the circle rate applicable on an agriculture land was paid and that the petitioner had paid the stamp duty as per the rates applicable and that there was no under valuation of the instrument in question. The petitioner also relied upon the report of the Tehsildar which indicated that the land in question was an agricultural land and was being used for agricultural purposes and that crops was standing on it.

(3.) HAVING heard the learned counsel for the petitioner and, having perused the impugned orders, the Court finds that the impugned orders cannot be sustained and are liable to be quashed. The sole basis for the imposition of the deficiency of stamp duty is the audit report submitted by the Deputy Registrar. A perusal of the report indicates that the purchaser is a Cold Storage and had purchased an agricultural land and that the said land could be used in future for commercial purposes and therefore, the rate for commercial land should be made applicable for the purposes of the stamp duty.