S.K.Dhaon, J. - (1.) The Muzaffarnagar Co-operative Housing Colony Society Limited (hereinafter referred to as the Society) purchased certain plots on different dates under registered sale deeds. Separate notices were sent by the Additional District Magistrate/ District Stamp Officer, Muzaffarnagar, to the members of the Society to show cause as to why the alleged deficiency in the payment of the stamp duty and also the additional duty payable under Section 62 of the U.P. Avas Evam Vikas Parishad Adhiniyam, 1965 (hereinafter referred to as the Adhiniyam) may not be recovered from them. Separate objections were filed by the members of the society. All the cases were consolidated and registered as Stamp Case No. 109/76-77. On 31.1.78 the Additional District Magistrate passed an order that the sale deeds executed in favour of the members of the Society were exempt from stamp duty thereon. However, he took the view that the members of the Society were liable to pay stamp duty at the rate of two percent on the considerations of their respective sale deeds under Section 62 of the Adhiniyam. The petitioner preferred a revision application, purporting to be under Section 56 of the Stamp Act (hereinafter referred to as the Act). On 5.5.78, the Chief Controlling Revenue Authority dismissed the revision application as not maintainable. This order is being impugned in the present petition.
(2.) Section 2(14) of the Art provides that an "instrument" includes every document by which any right or liability is, or purports to be, created, transferred, limited extended extinguished or recorded. Section 3, inter alia, enumerates the instruments which shall be chargeable with duty of the amount indicated in Schedule-I as the proper duty therefor. The sale deeds in question undoubtedly are instruments within the meaning of the Act and are chargeable with a duty under Section 3. Section 29, inter alia, provides that the expenses of providing a proper stamp duty shall be borne, in the case of conveyance, by the grantee. Therefore, under the Act the stamp duty was payable by the members of the Society. Sections 33, 38 and 40 fall in Chapter IV of the Act. The first provision provides for examination and impounding of instruments. The second provision provides the manner in which an instrument impounded has to be dealt with. The last provision empowers the Collector to direct the payment of the proper stamp duty or the amount required to make up the proper duty together with penalty, etc.
(3.) Sub-section (1) of Section 62 of the Adhiniyam enjoins that the duty imposed by the Act, on any deed of transfer of immovable property shall, in the case of immovable property situated within the area in which the Act is in force be increased by two percent on the amount or the value of the consideration with reference to which duty is calculated under the Act. Sub-Section(2) provides that all collections resulting from the increase referred to in sub-section (1) shall, after deduction of incidential expenses, if any, be allocated and paid by the State Government to the Board. (U.P. Avas Evam Vikas Parisnad). Sub Section (3) lays down that for the purposes of Section 62, Section 27 of the Act shall be read as if it specifically requires the particulars referred to therein to be separately set forth in respect of the property situate within the area where the Act is in force and the property situate outside such area. In sub-section (4) it is provided that for the purposes of Section 62, Section 64 of the Act shall be so read and construed as if it referred to the Board as well as the State Government.;