SANJAY MISRA,J. - (1.) HEARD Sri K.S. Ojha learned counsel for the petitioner and learned Standing Counsel for the respondents. Counter and rejoinder affidavits have been exchanged between the parties.
(2.) THE petitioner claims to have purchased an area of 0.136 hectare agricultural land in Village Mawana Kalan, Pargana Hastinapur, Tehsil Mawana, District Meerut by sale deed dated 15.10.1997 for sale consideration of Rs. 36,000. For the purpose of paying the stamp duty the value of the property was fixed at Rs. 41,000 and therefore a total of Rs. 4350 was paid in 910 INDIAN LAW REPORTS ALLAHABAD SERIES [2010 accordance with the market value of Rs. 6 lakh per hectare fixed by the District Magistrate for agricultural land. The petitioner is aggrieved by the order dated 30.5.2001 (annexure 3 to the writ petition) passed by the Sub Divisional Magistrate, Mawana, District Meerut as well as by the appellate order dated 18.11.2002 (annexure 4 to the writ petition) passed by the Additional Commissioner/Chief Controlling Revenue Authority, Meerut and the order dated 3.6.2003 (annexure 5 to the writ petition) whereby the review application filed by the petitioner before the respondent no. 1 has been rejected.
(3.) LEARNED Standing Counsel while referring to the counter affidavit has submitted that clearly the land in question was described within the urban area and Nagar Palika limits and hence for the purpose of payment of stamp duty the value of Rs.500 per square yard for residential area fixed by the District Magistrate was chargeable. He further states that the land in question is situated half km. from the main road and its area is 680 square metres which is clearly for the purpose of residential use.;