- (1.) Both the above referred petitions are similar in nature and as such are being decided by means of this common judgment.
(2.) The facts in Writ Petition No. 1420 of 2010 are as under:- On 9.6.2005, the petitioner-company purchased an agricultural property by virtue of a sale deed executed in their favour. After the execution of the said sale deed, the Sub-registrar put an inspection note dated 2.2.2007 that the property purchased is an agricultural property and there appears to be under valuation, as the purchaser company has purchased the property with an object of raising buildings/shops over the property in question. On the basis of the said inspection, a notice was issued to the petitioner under Section 47-A of the Stamp Act, the petitioner put in appearance and filed its reply, objecting to the proceedings. Vide order dated 27.6.2007, an order was passed against the petitioner holding that the property was under valued and the deficit of stamp duty was worked out at Rs. 1,44,900/- and a penalty of Rs. 55,100/- was also imposed. Thus, a total payment of Rs. 2,00,000/- was made against the petitioner, which was directed to be paid along with statutory interest. Petitioner preferred an appeal, in which the petitioner deposit 1/3rd of the amount of pre-deposit. The said appeal was heard on merits and vide order dated 2.3.2009, the same was dismissed against the petitioner. Challenging the said two orders, the Writ Petition no. 1420 of 2010 has been filed.
(3.) The facts in Writ Petition No. 1422 of 2010 are as under:- On 9.6.2005, the petitioner-company purchased an agricultural property and a sale deed was executed in favour of the petitioner. As the property was an agricultural property, for the purpose of calculation of stamp duty, the property was valued on agricultural rates and the requisite stamp duty was paid. After the execution of the sale deed, an inspection was carried, wherein it was observed that the agricultural land has been purchased by the petitioner-company with the object of construction of building/shops and thus the property cannot be valued as agricultural property. On the basis of the said inspection note, proceedings were initiated under Section 47-A of the Stamp Act, to which the petitioner objected by filing a reply. The respondent no. 3 vide an order dated 5.3.2008 passed an order holding that the stamp duty was deficit by Rs. 2,45,700/- and further imposed a penalty of the same amount i.e. Rs. 2,45,700/-. Thus, the petitioner was called upon to pay a total amount of Rs. 4,91,400/- along with statutory interest at the rate of 1.5% per annum. The petitioner challenged the said order by filing a revision, in the said proceedings, the petitioner deposited 1/3rd of the amount as a pre-deposit. The said revision was heard, however vide order dated 2.3.2009, the revision was dismissed. Challenging the above two referred orders, the Writ Petition No. 1422 of 2010 has been filed. ;