- (1.) The petitioner, a society registered under the Societies Registration Act purchased a property by means of a sale deed dated 29.10.1998, whereby agricultural plots no. 774, 775, 784, 785, 786, 787, 789 and 790 admeasuring 9 Bigha, 12 Biswa from a Co-operative Society for a total sale consideration of Rs. 25 Lakhs. The said land being agricultural land, the stamp duty was paid in terms of the Property Valuation Rules, valuing the property at Rs. 66,36,000/-, which was the prescribed rate by the Collector, Agra being Rs. 30 Lakhs per hectare for agricultural lands and consequently, the stamp duty was paid thereupon.
(2.) A notice was served upon the petitioners in exercise of powers under Section 47-A of the Stamp Act proposing to redetermine the stamp duty. The petitioner-society filed its objections specifying therein that the land in question was an agricultural land and the entire area in the vicinity was undeveloped and thus for the purposes of valuation, the property was valued on the rates specified for agricultural properties and thus requested that show cause notice be dropped. An affidavit was also filed by the petitioner-society specifically stating therein that no declaration under Section 143 of the U.P. Z.A. and L.R. Act was made in respect of the property in question.
(3.) In support of the contentions of the petitioner-society, a copy of the revenue records as well as the map of the village showing that the village is not even connected to any road and the property was surrounded by agricultural plots was filed and evidence in the form of a sale deed dated 3.11.1999 in respect of the land in the same village, was also filed, wherein stamp duty was charged at the rate of Rs. 30,000,00/- per hectare and in proceedings arising out of the said sale deed, an order had been passed in case no. 1223 of 1999 by the respondent no. 2 himself holding that there were no deficiency in the stamp duty. The petitioner has also filed herein a Government Order dated 13th August, 1999, in which directions have been issued directing that the future use of the property should not be the basis for computation of the stamp duty.;