R.P.Misra and A.P.Sahi, JJ. - (1.) The present petition questions the transfer levy imposed on the petitioner vide order dated 19.11.1998 by the respondent - U.P. Industrial Development Corporation on account of transfer of plot No. 54/11 site -4 Sahibabad in favour of the petitioner.
(2.) Sri K.M. Garg, learned counsel for the petitioner has submitted that the levy is illegal inasmuch as the subject matter of transfer could not be subjected to levy as there was no actual transfer and such a levy is not permissible under the guidelines which have been appended as Annexure-3 to the supplementary affidavit.
(3.) The second ground of challenge is that, even assuming that the transfer levy can be imposed, it is not in accordance with the guidelines of the respondents themselves inasmuch as the petitioner would be liable to pay the transfer levy only at the rate of 5 percent of the premium and not 10 percent. Sri Garg has referred to para 6.02 of the guidelines in this regard and has further invited the attention of the Court to paragraph 23 of the supplementary affidavit in this respect.;