MANOJ KUMAR GUPTA Vs. GOVERNMENT OF RAJASTHAN

JUDGEMENT

(1.) This petition is filed aggrieved of demand created for stamp duty to be paid on the plot purchased by petitioner.

(2.) During the pendency of the petition, the petitioner has sold the property, the issue that survives is as to whether the petitioner is entitled to refund of enhanced stamp duty paid in pursuance to the impugned order.

(3.) The brief facts are that Nokha Agro Services (for short 'seller') purchased Plot No.C-112 Lal Kothi Scheme, "C" Block, Jaipur in auction held on 2/11/2011. On 22/1/2015 the petitioner jointly with his wife purchased the plot from seller. There was dispute with regard to valuation of the property. Notice was issued by the Sub-Registrar, Jaipur for payment of stamp duty of Rs.6.37 lacs, valuing the property at 491.81 lacs. The petitioner filed reply. The order dtd. 4/2/2015 was passed creating demand of Rs.7,99,485.00. The Review petition filed by the petitioner under Sec. 52 of the Rajasthan Stamp Act, 1998 (for short 'Act of 1998') was dismissed on 23/2/2015, hence the present petition.