- (1.) This writ petition is directed against the order passed by the District Magistrate, Gautam Buddha Nagar in Stamp Case No. 46 of 2006-07 under Section 33/47-A of the Indian Stamp Act dated 05.12.2008 as well as against the order passed by the Commissioner Meerut Division, Meerut dated 01.08.2013 in Appeal No. 14 of 2012-13. The Commissioner under the order impugned has dismissed the appeal filed under Section 56 of the Indian Stamp Act.
(2.) Two grounds have been pressed before this Court in support of the present petition : (a) that the deed in question answers the description of transfer of lease as covered by Item 63 of the Schedule to the Indian Stamp Act and, therefore, stamp duty had to be quantified with reference to the consideration as disclosed in the transfer deed. Petitioner submits that the determination of the market value of the immovable properties subject matter of deed for the purposes of quantification of the stamp duty payable was totally uncalled for. Counsel for the petitioner with reference to the judgment of the Apex Court in the case of Residents Welfare Association, Noida vs. State of U.P. and others, 2009 14 SCC 716 contended that where there is assignment of the lease hold property for enjoyment of the land and not a transfer of property by sale then it will not be covered by Article 23, therefore, Section 47-A would not be applicable as it applies to outright sales only. It is the case of the petitioner that the stamp duty has been calculated on the market value of the property in question which is illegal. (b) the exemplar relied upon under the orders impugned have wrongly been taken into consideration inasmuch as spot inspection had been done behind the back of the petitioner and the exact location of the property subject matter of exemplar had not been correctly identified. I have heard Shri D.K.Singh on behalf of the petitioner and the learned Standing Counsel.
(3.) At the very outset, this Court may record that the proceedings taken against the petitioner under Section 33/47-A of the Indian Stamp Act culminated in an order dated 05.12.2008 passed by the Collector. This order according to the petitioner was an ex parte order and, therefore, he filed an application for recall of the order before the Collector on 22.03.2013. As per the statement made before this Court this recall application is still pending before the Collector. However, the petitioner was advised to file an appeal against the order dated 05.12.2008 under Section 56 of the Indian Stamp Act, without awaiting the disposal of his recall application.;