RATAN LAL AGARWAL Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Heard learned counsel for the prties. The order dated 16.8.2005 passed by the Deputy Commissioner, Hazaribagh is under challenge, whereby on the valuation of the land for the purpose of payment of stamp duty in terms of Section 47(A)(i) of the Indian Stamp Act,1899 in Reference Case No.76/98 the petitioner is made liable to pay the deficit stamp duty of Rs.1,34,318/- over the documents i.e. sale deed presented by the petitioner, which has been registered by the District Sub-Registrar, Hazaribagh. The petitioner has also challenged the notice of the Certificate Proceeding No.204/2006 for realization of the aforesaid amount.

(2.) The short facts are that the petitioner presented a deed of sale in respect of 2 acres of land under plot no.202 of Mauja Bangabar to the respondent no.4, the District Sub-Registrar, Hazaribagh on 28.4.1998 with valuation of Rs.765/- per decimal over which the stamp duty to the extent of Rs.26,500/- was paid. However, the petitioner received a notice in the aforesaid reference case informing him for payment of aforesaid stamp duty of Rs.1,34,318/- without disclosing the mode of fixing the valuation of the land. According to the petitioner, a report was called for by the Deputy Commissioner from the Circle Officer, Mandu regarding the valuation of the land situated under P.S.No.153, village Bangabar. The Circle Officer submitted report, vide Memo No.602 dated 17.8.2000 that the valuation of the land is estimated to be Rs.800/- per decimal. He has also reported that a boundary wall is being constructed in connection with the cement factory over the said piece of land, whichis a Tanr land. Despite objection of the petitioner that the petitioner himself has valued the land at Rs.765/- per decimal which is more or less same as has been determined by the Circle Officer, the Deputy Commissioner, Hazaribagh, by the impugned order, has proceeded to assess the deficit stamp fee treating the valuation of the land at Rs.5469/- per decimal, based on which the valuation of the entire land would be at Rs.10,93,,800/-, over which stamp duty to the extent at Rs.1,60,818/- was required to be paid but the petitioner has deposited only Rs.26,500/- as stamp duty at the time of presentation.

(3.) The respondents have also filed a supplementary counter affidavit in order to substantiate their stand. Counsel for the respondents, by referring Annexure-B to the counter affidavit as also the statements made in the supplementary counter affidavit, submits that the average rate of three best sale deeds, presented for registration in the said Anchal Mandu, were taken into consideration for arriving at a fixation of the valuation of the different categories of land such as household, khet and tanr category. since the petitioner's land falls in tanr category, which has also been indicated by the Circle Officer, the valuation was fixed after taking the average of three such sale deeds, as indicated in Annexure B, at Rs.5,469/- per decimal. The petitioner was found to have presented the sale deed at a valuation of Rs.765/- per decimal only while the valuation fixed by the said Circle in the year 1996 itself shows that the lands in the category of Tanr were valued at Rs.5,469/- per decimal and based upon such valuation the impugned order has been passed for realization of the additional stamp fee.