RAJBALA Vs. STATE OF U P

JUDGEMENT

(1.) Heard learned counsel for the petitioner and learned standing counsel for the State-respondents.

(2.) Learned counsel for the petitioner submitted that present dispute arose with regard to the land of Khata No. 231, Khasra No. 773, Area 0.16 Acre situated in village Shahpur, Digri Tehsil and District Moradabad. Gata No. 773, having total area of 1.177 hectare agricultural land is under co-tenancy of Dhan Prakash Goel, bhumidhar with transferable rights along with Naresh Kumar, husband of petitioner and Virendra Kumar, real brother of Naresh Kumar in co-tenancy. Virendra Kumar executed a registered sale deed with regard to 16 Decimal to the extent of his share to Dhan Prakash Goel who is real brother of Virendra Kumar. Petitioner-wife of co-sharer Naresh Kumar has purchased the land by registered sale deed dated 18.10.2008 from Dhan Prakash Goel. Valuation of 16 decimal land was Rs. 2,88,000/- and petitioner being woman, paid stamp duty according to rules to a sum of Rs. 17,500/-. It is further submitted that husband of petitioner was also co-tenant in land in dispute i.e. Khasra No. 773 at the time of registration of sale deed dated 18.10.2008.

(3.) Learned counsel for the petitioner further argued that Sub-Registrar-II, Moradabad has submitted his report dated 28.11.2008 mentioning therein that near the land in dispute, residential plotting is going on and further surrounding to the land in question, residential activities are also going on, therefore, the potentiality of the land is not in the nature of agricultural land, therefore, on which the stamp duty @ of Rs. 2000/- per square meter is payable. On his report, proceeding under section 47-A of The Indian Stamp Act, 1899 (hereinafter referred to as the 'Act, 1899') was started and notice was issued by the A.D.M. (Finance & Revenue), Moradabad which was duly replied by the petitioner denying the facts and further submitted that at the time of sale deed, the land was agricultural in nature and even today agricultural activities are going on at the land in dispute. It has specifically stated in the reply that no residential activity is going on the land of petitioner as well as other adjoining land. After submission of reply, the A.D.M. (Finance & Revenue), Moradabad has also directed the Nayab Tehsildar to submit spot inspection report and Nayab Tehsildar in his report dated 12.06.2009 has clearly stated that land in question is agricultural land and on the north-west boundry of adjoining Gata No. 773, building is constructed i.e. within 200 meters area of the land in dispute, residential area is available. It is also submitted that without any reason, only on the basis of pressumption, potentiality and future development of land, rejecting the spot inspection report of Nayab Tehsildar dated 12.06.2009, first impugned order dated 27.11.2009 has been passed against the petitioner. By this order, additional stamp duty of Rs. 63,220/- and penalty of same amount i.e. total amount of Rs. 1,26,440/- has been imposed and direction was issued to recover the same along with 5% interest from the date of execution of sale deed. Against the said order, petitioner preferred an appeal under section 56(1) of the Act, 1899 which was dismissed by Additional Commissioner, Moradabad Mandal, Moradabad vide order dated 23.08.2010 affirming the order of A.D.M. (Finance & Revenue), Moradabad dated 27.11.2009.