- (1.) Heard learned counsel for the petitioner. By means of this petition filed under Art. 226 of the Constitution of India, petitioner prays for issuance of a writ, order or direction in the nature of certiorari quashing the order dated 22-3-1986 passed by the Additional Collector (Finance), Agra and the order dated 22-11-1991 passed by the Chief Controlling Revenue Authority, Uttar Pradesh, Allahabad/the Board of Revenue, Uttar Pradesh at Allahabad in exercise of power under S. 56 of the Indian Stamps Act, for short 'the Act.'
(2.) The facts of the case giving rise to the present petition are that the land in dispute measuring 330 sq. meters was purchased by the petitioner at the rate of Rs. 55.00 per sq. meter on higher purchase basis. The higher purchase agreement was executed in respect of the land in dispute in the year 1975, which provided that the entire sale consideration shall be paid by October, 1979. It is stated that the petitioner was given possession over the land in dispute on 12-3-1979, as the entire sale consideration was paid by him within the time prescribed under the agreement, i.e., before 30-3-1979. Thereafter, it has been stated that the petitioner requested the respondent No. 3 to execute the sale deed, which was executed on 19-1-1985, in which the rate of land was mentioned as Rs.55.00 per sq. meter, as was agreed upon between the parties initially. On the sale consideration paid by the petitioner, the stamp duty was also paid. Thereafter, the respondent No. 2 issued a notice to the petitioner demanding the stamp duty at the prevalent market rate in the year 1985.
(3.) The petitioner filed an objection contending that agreement was executed in the year 1975 so the market rate prevalent in the year 1976 should be made the criteria, which was Rs. 55.00 per sq. meter and not at the rate which was prevalent in the year 1985. The respondent No. 2 rejecting the contention of the petitioner, valued the plot at Rs. 82,500.00 and demanded Rs. 6,720.00 as deficiency in stamp duty and Rs.6,720.00 as penalty and impounded the document under S. 33 read with S. 40-B as amended by the State of Uttar Pradesh, by its order dated 22-3-1986. Aggrieved by the order passed by the respondent No. 2, the petitioner filed a revision before the respondent No. 1 under S. 56 of the Act. The respondent No. 1 although waived the penalty but upheld the order passed by the respondent No. 2 insofar it related to stamp duty, by its judgment and order dated 22-11-1991. Hence, the present petition.;