Arun Tandon, J. - (1.) HEARD learned counsel for the parties. Petitioner has admittedly purchased 4.44 acres of land under the registered sale deed in question. It is further not in dispute that the land on the date of purchase was completely incapable of any agricultural activities being carried thereon.
(2.) ACCORDING to the petitioner he had paid the stamp duty after working out the valuation of the transferred property at the rate of rupees one lac per acre. The District Magistrate under the order dated 11.08.2008 determined the valuation of the property after applying the rate of rupees ten lacs per acre. Petitioner not being satisfied, filed an appeal under Section 56 -A of the Indian Stamp Act. The appeal has been dismissed under the impugned order, however the penalty has been reduced. It is against these two orders that the present writ petition has been filed. Under an interim order the petitioner was directed to deposit the 50% of the disputed amount, which is said to have since been paid.
(3.) ACCORDING to the petitioner the valuation of the property, even if it is found unfit to be agricultural purposes, has to be determined in accordance with The Uttar Pradesh Stamp (Valuation of Property) Rules, 1997, which aspect of the matter has completely been ignored by the authorities. Absolutely no exemplar or documents or evidence worth consideration has been brought on record which can establish that the value of the property in question could be determined by applying the rate of rupees ten lacs per acre.;