GAURI SHANKAR TIWARI Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri Sachin Tiwari, learned counsel for petitioner, Sri R.P.Maurya, learned Standing Counsel for State authorities and perused the record.

(2.) Petitioner under Article 226 of Constitution of India has come up against order dated 6th April, 2015 passed by Collector, Pratapgarh under Section 47-A of Indian Stamp Act, 1899 (hereinafter referred to as "Act, 1899") determining deficiency of stamp duty of Rs.8,60,350/- and revisional order dated 7th March, 2017 passed by Deputy Commissioner Stamp, Allahabad Division, Allahabad rejecting revision and upholding order passed by Collector.

(3.) Facts in brief giving rise to present writ petition are that part of agricultural land i.e. Gata No.524 situated at Village Jamtali, Pargana Patti, Tehsil Raniganj, District Pratapgarh area 0.152 hectare was purchased vide sale deed dated 13.6.2014 paying stamp duty of Rs.51,650/-. After issuance of notice, Collector has determined market value and amongst other, for the purpose of determining market value, has also considered future potential of land.