- (1.) This petition seeks the quashing of the order dated 27th December, 2003 passed by the Assistant Commissioner (Stamp), Budaun under Section 47-A(3) of the Indian Stamp Act, 1899 (hereinafter referred to as the 'Act') as applicable in the State by which with respect to the sale deed registered on 16th October, 2002, the petitioner has been asked to deposit Rs.75,900/- towards deficiency in stamp and Rs.75,900/- as penalty with interest. The petitioner has also sought the quashing of the order dated 26th October, 2005 by which the appeal filed by the petitioner under Section 56(1-A) of the Act has been dismissed by the Commissioner, Bareilly Division Bareilly, who is the Chief Controlling Revenue Authority.
(2.) The petitioner purchased 0.055 hectares of land situated in Khasra No.136 by registered sale deed executed on 16th October, 2002 on payment of Rs.66,000/- and stamp duty of Rs.6,600/- treating it to be agricultural land. The Deputy Registrar made an inspection of the property and submitted a report dated 18th October, 2002 to the Assistant Commissioner (Stamps) that the market value of the land was not correctly shown as the land sold was having residential potential since it was close to the Kothi of one Bihari Lal which was situated on the Indira Chawk to Bareilly road. A notice under Section 47-A(3) of the Act was then issued to the petitioner by the Assistant Commissioner (Stamps), to which the petitioner filed a reply pointing out that the land sold had never been used for residential purposes and it was also not being used for residential purposes and was recorded as agricultural land. The Assistant Commissioner did not accept the version of the petitioner and found that the petitioner had not submitted any evidence with his objection which could establish that the land was agricultural land and from the report submitted by the Deputy Registrar it was clear that the land was having residential potentiality. He, accordingly, found deficiency of stamp of Rs.75,900/- and imposed a penalty of Rs.75,900/-. The petitioner filed an appeal before the Commissioner, Bareilly Division Bareilly which was dismissed by the order dated 26th October, 2005. The Commissioner found that the land had potential for residential use and even in the absence of any declaration under Section 143 of the U.P. Zamindari Abolition & Land Reforms Act, 1950, the agricultural land could be used for residential purposes.
(3.) Learned counsel for the petitioner submitted that the impugned orders deserve to be set aside for the reason that the authorities have not determined the market value of the land in accordance with the provisions of Section 47-A(3) of the Act and Rule 7 of the U.P. Stamp (Valuation of Property) Rules, 1997 (hereinafter referred to as the '1997 Rules'). Learned counsel for the petitioner also submitted that the authorities were not supposed to rely on the report of the Sub-Divisional Magistrate as it could have formed the basis for initiation of the proceedings under Section 47-A(3) of the Act and in the absence of any other evidence could not have been made the basis of determining the market value of the land.;