Sibghat Ullah Khan, J. - (1.) HEARD learned Counsel for the Petitioner and learned standing counsel for the Respondents.
(2.) THIS writ petition arises out of proceedings under Section 47 -A of Stamp Act for determination of proper stamp duty payable on the sale deed dated 24.06.1996 and determination of deficiency in stamp duty thereupon if any. Through the said sale deed Petitioner purchased the immovable property consisting of 2 bighas 4 biswas pukhta land market value of which was shown to be Rs. 8,70,000/ - however stamp duty of Rs. 5,29,325/ - was paid on the market value at the time of execution of sale deed. Sub - registrar, Ghaziabad before whom the sale deed was presented for registration initiated/recommended to initiate the proceedings before registration of the deed through report dated 01.07.1996. The matter was registered as Case No. 746 of 1999 -2000 under Section 33/47 -A(2) of Stamp Act, State v. Hindustan Liver Ltd. on the file of A.D.M., Finance and Revenue, Ghaziabad. The case was decided on 31.01.2001. It was determined that there was deficiency of Rs. 33,52,035/ - in stamp duty. Penalty of Rs. 7965/ - was also imposed (Total Rs. 33.60 lacs). Against the said order, Petitioner filed revision in the form of Revision No. 18 (Stamp -M) of 2000 -2001. CCRA/ Board of Revenue, Meerut Camp, Meerut dismissed the revision on 13.03.2002, hence this writ petition. The order passed by the Board of Revenue is quite sketchy, not giving any independent reason.
(3.) THE Petitioner purchaser contended before the A.D.M. that through the sale deed only open land had been purchased and at the time of purchase no constructions were there over the purchased land and due to inadvertence in the sale deed on Page -2, Lines 11 and 12, it had been mentioned that constructions of permanent nature were there. The A.D.M. directed the Tehsildar to make inspection, which was accordingly done and report was submitted. The land is situate in Village Kerehera. In the report of Tehsildar which had been called for by the A.D.M. it was mentioned that there were no constructions. However the A.D.M. rejected the same on the ground that the inspection by the Tehsildar had been made after about one year. Through this the A.D.M. inferred that constructions had been demolished.;