LAWS(ORI)-1975-1-8

P APPA RAO Vs. ADDITIONAL DISTRICT MAGISTRATE KORAPUT

Decided On January 30, 1975
P.APPA RAO Appellant
V/S
ADDITIONAL DISTRICT MAGISTRATE, KORAPUT Respondents

JUDGEMENT

(1.) PETITIONER before us was one of the vendors of a sale deed registered on 30th of April, 1970, in favour of one Smt. Sunakari Narayanamma, wife of Sunkari Satyanarayana of Nawarangpur in the District of Koraput. Under the conveyance, a homestead plot within the said town was transferred for a consideration of Rs. 20,000/-. Upon a reference made under Section 47-A of the Indian Stamp Act (as amended in Orissa) (hereinafter referred to as "the Act") by the registering authority, the Additional District Magistrate of Koraput registered a miscellaneous proceeding bearing No. M. C. 75 of 1970. By order dated 23-12-1972, he came to find that the proper valuation of the property conveyed would be Rs. 58,364/- in place of Rs. 20,000/-which was disclosed as consideration for the sale. He assessed the stamp duty payable on the higher amount and required the petitioner to pay the difference of Rs. 2,965.05 vide Annexure-1. A notice was issued under Annexure-2 which the petitioner received on 23-1-1973. In paragraph 3 of the said notice it was specified as follows:

(2.) THREE questions arise for decision on the contentions raised at the Bar. 1. Is the petitioner the appropriate person liable to be proceeded against under Section 47-A of the Indian Stamp Act as amended in Orissa ? 2. Has there been any delay in presentation of the appeal ?