ARCHANA GUPTA Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri J.P.S. Chauhan, learned counsel for the petitioners and Sri Bimla Prasad, learned Standing Counsel.

(2.) The challenge in the present petition is the order passed by the respondent no.3 Collector (Stamp), Bijnor dated 19.03.2009 whereby he has determined the deficiency of stamp duty of Rs.2,97,760/- and imposed penalty of Rs.30,000/- and the order passed by respondent no.2 dismissing the appeal No.156 of 2008-09 preferred by the petitioners against the order of respondent no.3 dated 19.03.2009.

(3.) The petitioners purchased part of plot nos.83Gha, 85Ka and 140 having area of 0.111 hectare (1110 square meters) situate in village Ibrahimpur Raju, Pargana and Tehsil Nazibabad, District Bijnor through sale-deed dated 05.05.2008 from one Kapil Singhal. The land has been recorded as agriculture in the revenue record, accordingly, petitioners paid the stamp duty applicable to the agriculture land as per the circle rate plus 50% extra as the aforesaid land is situated within the radius of 200 meter of national highway and abadi.