- (1.) Heard learned counsel for the parties.
(2.) Petitioner participated in the auction conducted by the Nagar Nigam, Aligarh for leasing out shops. In respect of shop No. 27 petitioner was declared to be a successful highest bidder on a premium of Rs.11,10,000/-. Accordingly, the said shop was leased out to the petitioner for a period of 30 years on a monthly rent of Rs.727/- per month. A lease deed was executed on 5.7.2007. Petitioner on the said lease deed paid stamp duty according to the lease rent only.
(3.) The Additional Collector (Administration) vide order dated 10.10.2012 determined the deficiency by taking into consideration the premium of Rs.11,10,000/- also. The order has been upheld by the Additional Commissioner (Judicial), vide order dated 27.9.2013 passed in appeal arising there-from.;