RAJIV SHARMA, J. - (1.) IN the instant writ petition the petitioner has questioned the validity and correctness of the order dated 30.6.1994 passed by the Sub Divisional Officer, Mohammadi, District Lakhimpur Kheri as contained in Annexure-1 to the writ petition and has also prayed for a direction to the respondents not to recover the amount indicated in the impugned order.
(2.) IT has been submitted by the Counsel for the petitioner that in the year 1979, one Ikhlas Ahmad resident of Town Mohammadi, Kheri had orally gifted a plot of 1170 sq. feet, situated in town Mohammadi, Kheri in favour of the petitioner and thereafter, the petitioner constructed his residential house over the said plot and is residing since then. It has also been submitted that there is neither any deed nor any instrument executed or in writing entered into between the parties, regarding transfer of the said plot. Subsequently, on an application by the petitioner, the Municipal Board mutated the name of the petitioner in place of Ikhlas Ahmad. Later on, respondent no.2 issued a notice on 10.8.1993 asking the petitioner to show cause as to why the requisite stamp duty and ten time penalty be not imposed and recovered from him. Petitioner, in his reply, stated that there was neither any occasion nor any question to pay the stamp duty as the transfer of immovable property in the present case is by way of an order gift, which is in consonance with provisions of Mohammedan Law. Giving reference to a judgment of the High Court, petitioner also indicated in his reply that no stamp duty is payable on such type of transaction/gift.
(3.) THE Sub Divisional Officer/Stamp Collector being not satisfied with the reply so tendered by the petitioner passed the impugned order and held that in order to avoid stamp duty, documents for registration has not been presented though the property has been purchased. Hence this writ petition.;