- (1.) By means of the present writ petition the petitioner has challenged the order dated 22.12.2008 passed by the Additional Collector (Finance and Revenue), Allahabad and the appellate order dated 18.10.2010 passed by the Commissioner, Allahabad Division, Allahabad in proceedings under section 33/47A of the Indian Stamp Act, 1899. A part of the Khata No. 716/3 Village Manda, District Allahabad was sold, vide sale-deed dated 12.5.2006. On the sale-deed stamp duty as per the agricultural rate prescribed was paid. The authorities by the impugned orders have determined the market-value by applying the commercial rate, Assailing the above orders, the submission of the learned Counsel for the petitioner is that the land in dispute on the relevant date was recorded as agricultural land. It was got declared as non-agricultural land in nature, vide notification dated 23.12.2006. The subsequent nature of the land would not be relevant for determining the market-value and it was not appropriate for the authorities to have determined the deficiency by taking the purpose for which the land was purchased.
(2.) Learned Standing Counsel on the basis of the stand taken in the counter-affidavit has submitted that the land was purchased for the purposes of establishing a go-down of Indian Oil Corporation Limited. This fact is also reflected by the letter of the Indian Oil dated 23.3.2006. Therefore, for all practical purpose the land was of commercial nature and as such the authorities have not committed any error in determining its market-value accordingly.
(3.) The report of the Tehsildar dated 1.12.2006 accepts that the land on the relevant date was of agricultural nature. It states that the said land has been purchased with the object of establishing godown for storing gas cylinders and, therefore, the land had no longer remained agricultural in nature.;