Satish Chandra, J. - (1.) By this petition, the petitioner has assailed the order dated 27.4.2000 passed by the Chief Controller of Revenue Authority, Allahabad in Revision No. 555/98 -99, Unnao as well as the order dated 28.9.1998 passed by the Additional Stamp Collector, Unnao in Case No. 2599/1308/849. The brief facts of the case are that on 24.7.1990, the petitioner had purchased a building by a registered sale -deed. The petitioner has shown only six rooms in the building and declared the rent at Rs. 175/ - per month. Later, the authorities below found that there are 10 rooms in the building, the area of building is 2600 sq. ft. and covered area is 197.77 sq. yd. So, the rental value was estimated on the basis of land and building method, which came to Rs. 2000/ - per month. For the difference, the valuation of the building was estimated and for deficiency of the stamp a demand of Rs. 58,000/ - was raised against the petitioner. The penalty of Rs. 2000/ - was also raised which was cancelled in the revision. Still not being satisfied, the petitioner has filed the present petition. With this background, Sri Abhisit Saran, learned Counsel for the petitioner submits that the estimation made by the lower authorities is on higher side. So, he made a request that the demand for the deficiency of the stamp Rs. 58,000/ - may be cancelled.
(2.) On the other hand, Sri D.P.S. Chauhan, learned Standing Counsel, at the strength of the counter -affidavit, submits that the report of the valuer is based on the land and building method of valuation. The building was assessed under Rule 341 of the Stamp Rules. Lastly, he justified the impugned orders.
(3.) After hearing both the parties and on perusal of the record, it appears that the rent of the building was estimated and estimation is a question of facts which differ from person to person. By looking the exemplary sale -deed and other circumstances of the case, the demand -made by the lower authorities appears reasonable. But the valuation made by the lower authorities is looking on higher side, especially when the building was more than 12 years old at the time of registration.;