MOHAMMAD SHAMIM AKHTAR Vs. STATE OF U P

JUDGEMENT

(1.) Heard Sri K.N.Rai, learned counsel for the petitioner and Sri Nimai Das, learned Standing Counsel for the respondents and with the consent of the parties the writ petition is being finally decided.

(2.) The father of the petitioner, Mohd. Kaleem made an oral gift on 17.12.2001 of the land in question in favour of the petitioner. The petitioner accepted the gift and was given possession of the same. Subsequently, as a memoriam, the said gift was reduced to writing on 8.5.2002.

(3.) The authorities under the Indian Stamp Act, 1899 (in short 'Act') initiated proceedings on the basis of the aforesaid memorandum by treating it to be a gift deed and vide order dated 11.5.2004 determined the deficiency in stamp duty of Rs.92,400/- and imposed a penalty of Rs.7,600/-. The aforesaid order was affirmed in appeal vide order dated 4.1.2005.