Ritu Raj Awasthi, J. - (1.) HEARD Mr. Mohan Singh, learned Counsel for the petitioners as well as Mr. P.R. Verma, learned Standing Counsel for opposite parties and perused the records. The writ petition has been filed by the petitioners challenging the order dated 7.8.2008 passed by opposite party No. 3/Stamp Collector/Additional District Magistrate, Balrampur imposing the deficiency of stamp duty of Rs. 20,000/ - plus registration fee of Rs. 4900/ - along with penalty of Rs. 20,000/ - with interest of 1.5% per month from the date of execution of sale -deed i.e. since 14.1.2008 till the date of actual payment. The petitioners have also challenged the order passed in Appeal No.71, filed under section 56(1 -A) of the Stamp Act, by the Additional Commissioner (Administration), Devi Patan Mandal, Gonda dated 31.3.2009, whereby the appeal preferred against the order dated 7.8.2008 has been rejected.
(2.) IT is submitted by the learned Counsel for the petitioners that the petitioners had purchased a land measuring area 1.77 acre (0.7170 hectare), situate in Village Tengnahawa, Pergana and Tehsil Tulsipur, District Balrampur and the sale -deed was executed by the vendor and the same was registered in the office of Sub -Registrar on 21.10.2003. During the pendency of the mutation proceedings, the petitioners came to know that in the registered sale -deed the Gata No. 682 has wrongly been described as Gata No. 622, as the correct gata number is 682, therefore, they prepared a Titimba -deed (Correction -deed) on 8.1.2008 for correction of mistake in the original sale -deed dated 21.10.2003. The Sub -Registrar instead of making the correction in the original sale -deed sent a report dated 14.2.2008 to the Additional District Magistrate (Finance and Revenue), Balrampur treating the said correction -deed as a new sale -deed and ordered for taking appropriate action for recovery of deficiency in the stamp duty under sections / of the Stamp Act. On the aforesaid report the opposite party No. 3 initiated the proceedings under section 47 -A of the Stamp Act and issued notices to the petitioners. Thereafter the impugned order dated 7.8.2008 was passed imposing the deficiency of the stamp duty and registration fee as well as the penalty along with interest. The petitioners preferred an appeal under section 56(1 -A) of the Stamp Act before the Commissioner, Devi Patan Mandal, Gonda, however, the same was also rejected by order dated 31.3.2009.
(3.) FEELING aggrieved the petitioners have filed the present writ petition challenging the aforesaid impugned orders, mainly, on the ground that the opposite party No. 3 has passed the order dated 7.8.2008 without proper application of mind in a most arbitrary and illegal manner, as the petitioners have sought the corrections with respect to the plot number only and there were no new conditions imposed in the correction -deed. However, the Stamp Collector/Additional District Magistrate, Balrampur, merely on the basis of the report submitted by the Sub -Registrar held that the correction -deed is a new deed and therefore, mere is a deficiency in the stamp duty.;