- (1.) The dispute is with regard to payment of stamp duty on the document No. 2077 of 2006 which is a sale deed dated 10.5.2006 where under agricultural land of khasara No. 697 area 1.3451 Hectare has been transferred in favour of the Petitioner.
(2.) After the document was registered, Deputy Inspector General (Registration) vide report dated 20.6.2007 referred the matter for determination of its true market value and the deficiency in stamp duty, if any. Pursuant to the above report proceedings under Section 47A of the Indian Stamp Act were registered as Stamp Case No. 3 of 2007-08. The Collector by order dated 28.7.2008 held the land to be of urban potentiality and determined the market value by applying circle rate notified for the residential purposes. Accordingly, the deficiency in payment of stamp duty was determined and equal amount of penalty was imposed with the further direction to deposit the deficiency with interest @ 1.5% per month.
(3.) Aggrieved by the aforesaid, the Petitioner has preferred an appeal under Section 56 before the Chief Revenue Controlling Authority, U.P. at Allahabad. The appeal has been dismissed vide order dated 29.2.2009.;