RAJ KUMAR DABRA Vs. STATE OF UTTARAKHAND
HIGH COURT OF UTTARAKHAND
Raj Kumar Dabra
STATE OF UTTARAKHAND
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(1.) BY means of this
petition the petitioner has sought a writ, order or direction in the nature of certiorari for
quashing the impugned order dated 23-07-2008, passed by Additional Chief Revenue
Commissioner, Uttarakhand Dehradun contained as No. 5 to the writ petition.
(2.) THE facts of the case giving rise to this writ petition according to petitioner in short
are that the petitioner purchased a house situated at Sawarn Nath Nagar, Haridwar for a
consideration of Rs. 30,00,000/- from Dr.
Sukhpal Singh Verma and another and who
handed over the vacant physical possession
to the petitioner. The construction of the
house was 75 years old and it was in dilapidated condition. The petitioner sold out the
said house to Smt. Sonal Jain. After purchase
of the house Smt. Sonal Jain spent a huge
amount and reconstructed it. After purchase
of the said house by the petitioner in the year
2000, the Addl. District Magistrate (Finance), Haridwar sent a notice to the petitioner and registered a Stamp Case No. 300- MV/99-2000 U/S 47-A/33/40 Kha of the Indian Stamp Act, 1899. The stamp case was
contested by the respondent by filing objection. The A.D.M. (Finance) Haridwar after
conducting the enquiry came to the conclusion that the market value of the house is Rs.
33,54,702/- and the deficit stamp duty of Rs. 33,000/-, which was calculated by the said authority, has been deposited by the petitioner on 17-11-2000, vide challan No. 43-
It is further pleaded in the writ petition in para-12 that after lapse of six years the
respondent-State has preferred the revision
No. 27 of 2006-07 before the Additional
Chief Revenue Commissioner, Uttarakhand
Dehradun. In the revision the petitioner has
also raised objection to the fact that the revision is time barred and no delay condonation application has been filed, but learned
Additional Chief Revenue Commissioner has
illegally entertained the revision, and set
aside the order passed by District Magistrate
Haridwar and directed the petitioner to pay
the deficit duty of Rs. 5,52,700/- and also
ordered to pay a sum of Rs. two lacs as penalty.
(3.) AGGRIEVED by the order passed by Additional Chief Revenue Commissioner, the petitioner has preferred this writ petition.;
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