PANKAJ BHATIA,J. - (1.) Both the said writ petitions arise out of proceedings initiated against two properties, owned by the petitioners and decided on the basis of common evidence and by a same judgment.
(2.) The brief facts, giving rise to the present petitions, are that two properties being Khasra Nos. 277 and 278 situate at Mawikalan are adjoining properties, Khasra No. 277/1, admeasuring 1.814 hectares and Khasra No. 278/1, admeasuring 1.118 hectares were owned by various persons, who were recorded Bhumidhars and total area of both the properties is 2.0276 hectares. Out of the said properties, one sale deed was executed by different Bhumidhars in favour of Smt. Parul Goel, Rahul Goel and Smt. Sunita wife of Satvinder Singh, vide Document No. 5266 and an area of 0.9039 hectares were sold in favour of Satvinder Singh son of Laxman Singh by means of a separate sale deed. On the execution of the sale deed in question, a report was furnished that on the spot, both the properties are joint properties and which cannot be separated on the basis of different sale deeds. It was further recorded against the petitioners that both the properties no. 277/1 admeasuring 1.814 hectares and 278/1 admeasuring 1.118 hectares are situate on Saharanpur-Delhi National Highway. In the said properties, 85 square yards is covered by a construction made of R.C.C. and 482 square yards comprises of a boundary wall, which is 6 feet in heights and the rest of the portion comprises of a grove consisting of mainly Mango trees. It has been shown that on the adjoining Khasra numbers, 262 trees of mangoes, 38 trees of eucalyptus, two trees of jackfruit, 14 trees of Jamao, 3 trees of Sheesham and 440 trees of poplar existed.
(3.) An order dated 9.8.2004 was passed ex-parte assessing deficiency of stamp duty, however, vide a subsequent order passed in Appeal, the order dated 9.8.2004 was set aside and directions were issued for assessment of stamp duty, after giving opportunity of hearing to the petitioners. The petitioners filed their objections on 19.10.2004, stating that the property in question is an agricultural land and is not situate on main Delhi road and is behind the main road. It was also stated that on the land in question, the trees were valued separately and the requisite stamp duty was paid. During the pendency of the proceedings, a fresh report was called from the Tehsildar as to how much area comes within 300 meters from the main road and how much is beyond 300 meters. The Tehsildar vide his report dated 3.3.2005 gave a report that property bearing Khasra nos. 277 and 278 on the spot are joint properties and are within 300 meters of the Delhi-Saharanpur Road.;