- (1.) Pleadings have been exchanged in this matter. With the consent of parties, the matter is being disposed of finally at the stage of admission itself.
(2.) Proceedings were initiated against the petitioner under section 47-A of the Indian Stamp Act in respect of sale deed dated 14.8.2007 by which the petitioner purchased land situated in Village Sultanpur Pargana, Tahsil and District Gautam Budh Nagar. The sale deed has been filed as Annexure SA-1 on record.
(3.) Although the sale deed itself reflects clearly that the land which was being sold was residential land, the petitioner paid stamp duty on the basis of agricultural land.;