Rajiv Sharma, J. - (1.) HEARD learned Counsel for the Petitioner and learned Standing Counsel.
(2.) LEARNED Counsel for the Petitioner submits that Petitioner purchased an agricultural plot, measuring area of 0.085 hectare, situated at Village Gird Gonda, Pargana, Tehsil and District Gonda for consideration of Rs. 80,000/ - through registered sale deed and he paid stamp duty to the tune of Rs. 18,410/ - on 6.8.2008. Thereafter, without conducting spot inspection, the Sub -Registrar (Sadar), Gonda submitted a report with regards to deficiency of stamp duty and on that basis, a case, bearing No. 14/153/08 -09 for payment of deficiency of Stamp Duty was instituted against the Petitioner before Additional Sub -Divisional Officer, Gonda. Notice was issued to the Petitioner and in reply thereof, he filed his objection, stating therein that he has complied with the provisions of Section 27 of the Indian Stamp Act. The Additional Sub -Divisional Magistrate, vide order dated 21.1.2011, imposed the stamp deficiency and penalty. Feeling aggrieved, the Petitioner filed an appeal before the Commissioner, Devi Patan Division, Gonda, stating therein that the order dated 21.1.2011 is without jurisdiction insofar as it has been passed by the Additional Divisional Officer, Gonda, whereas only Collector is empowered to impose the stamp deficiency and penalty for any undervalued instrument/registered sale -deed. The Commissioner, vide order dated 3.5.2011, dismissed the appeal. Hence the instant writ petition. Learned Counsel for the Petitioner submits that land in question was recorded in the revenue record as agricultural land and the Petitioner had purchased the same for agricultural purposes and the same is still being used for agricultural purposes and on the adjoining plots also the agricultural activities are going on till today and as such, the imposition of stamp duty treating the same as residential cannot be justified by the opposite parties. In support of his submission, he relied upon the judgment and order dated 15.4.2004 passed by a Division Bench of this Court in Civil Misc. Writ Petition No. 16347 of 1990 and the judgment and order dated 1.4.2008 passed in Writ Petition No. 3934 of 2005 (MS) [Smt. Anusuiya Singh v. Commissioner, Faizabad Division, Faizabad and Ors.].
(3.) PRIMA facie, a case for interim relief is made out.;