Rajes Kumar, J. - (1.) BY means of the present petition the Petitioner is challenging the order of the Chief Controlling Revenue Authority dated 12.3.1992 passed in Stamp Revision No. 522 (R) of 1990 -91. The said revision was filed by the Petitioner against the order dated 19.6.1990 passed by the Additional Collector (Finance & Revenue), Aligarh, directing the Petitioner to pay the deficit stamp duty of Rs. 1,52,467.50 P. The revisional authority has modified the order of the Additional Collector to the extent directing the Petitioner to pay additional stamp duty at the rate of 2% on the valuation of Rs. 4,86,220/ -.
(2.) THE brief facts of the case are that the Petitioner has purchased two houses on 18.8.1988 bearing No. 3/257 and 3/258 constructed over the land measuring 2508 sq. mt. situate on Marris Road, Aligarh, for a consideration of Rs. 8,00,000/ - and paid stamp duty accordingly. The Sub -Registrar has referred the matter under Section 47 -A(4) of the Stamp Act to the Additional Collector (Finance & Revenue), Aligarh, vide its letter dated 20.2.1990. In the said reference letter it has been stated that two houses bearing No. 3/186 and 3/187, consisting of four rooms and two store rooms have been let out to UPSEB on a monthly rent of Rs. 780/ -. It is also stated that the said two houses are on 2508 sq. mts. of land. He has valued the property at Rs. 2,34,000/ - on the basis of Stamp Rules. The Additional Collector has valued the property at Rs. 18,51,440/ -. He, however, valued the land at the rate of 650/ - per sq.mt. at Rs. 1630,200/ - and accordingly demanded the stamp duty on the amount of Rs. 10,50,440/ - at Rs. 1,52,467.50 P. Aggrieved by the order of the Additional Collector (Finance & Revenue) the Petitioner filed revision before the Chief Controlling Revenue Authority. The revision has been allowed in part.
(3.) BEING aggrieved by the order, the Petitioner filed the present writ petition.;