- (1.) By means of this writ petition, the petitioners are challenging the order of the Additional Commissioner Stamps, Bulandsahar dated 28.11.1997 and the order of the Chief Controlling Revenue Authority, Allahabad dated 31.8.1999.
(2.) The case of the petitioner in brief is that the shop situated at house no.18 at mohalla Gurushganj, Bulandshahar was in possession of the petitioners' family. A sale deed took place on 1.2.1991, whereby the said property belonging to Ram Saran Das and Gopal Das was sold to the petitioners at the market price of Rs. 2 lacs for the purposes of conducting the business. The petitioners 1 and 2 came in possession of half part and the petitioners 3, 4 and 5 came in possession of the other half part of the shop in question. The sale deed was registered on 1.2.1991 and after registration of the same at Book No.1, parts 173, pages 35 to 62 at Serial No. 499, the Sub Registrar, Registration has handed over/ returned the sale deed to the petitioners on 10.2.1991.
(3.) It is further contended that on some alleged inspection report of the Assistant Inspector General (Registration), the sale deed was referred to the Additional Commissioner Stamps, Bulandsahar who initiated proceedings under section 47 (A) for recovery of deficiency of stamp duty. It is contended by the petitioners that these proceedings were totally ex parte and no notice had been given to the petitioners. Thereafter, an ex parte order was made on 26.09.1996 and the valuation of the property was fixed at Rs. 6 lacs, and deficiency of stamp duty was fixed at Rs. 58,000/- + penalty of Rs. 2,000/-, total Rs. 60,000/-.;