Rajes Kumar, J. - (1.) By means of the present writ petition, petitioner has challenged the order dated 17.03,2004 passed in revision No. 1121 of 2003 by Chief Controlling Revenue Authority/Commissioner, Agra Division, Agra filed against the order dated 1106.2003 passed by Deputy Commissioner (Stamps), Agra Division, Agra.
(2.) The brief facts giving rise to the present writ petition are that the petitioners purchased plot No. 317/5/1 area 1 Bigha 5 Biswa and 7 Biswansi situated in village Hyatwasan, Pargana, Tehsil and district Agra for Rs. 10 lacs and on the valuation of Rs. 10,47,000/- paid the stamp duty at Rs. 1,04,700/-. The sale deed was registered on 03.11.2000. The valuation of the land in dispute was made on the basis of the circle rate fixed by the District Magistrate for the agriculture land @ Rs. 35 lacs per hect. It appears that the Additional District Magistrate (Finance and Revenue) made a survey on 25.01.2003 and submitted a report stating therein that the land was abadi land, in which plots have been carved out and the construction was being going on for residential purpose. He valued the whole of the land @ Rs. 1400/- sq. mtr., the valuation fixed by the District Magistrate for residential land of that area and accordingly, total valuation was fixed as abadi land at Rs.41,00,600/- on which stamp duty has been calculated at Rs. 4,10,100/- and the deficiency of Rs. 3,05,400/- has been worked out. On the basis of the report given by Additional District Magistrate (Finance and Revenue) case No. 55/2003-04 has been registered. In the aforesaid case, petitioners have been given opportunity to show cause as to why the demand for the deficient stamp duty may not be raised and why the penalty may not be levied. Petitioners tiled the reply stating therein that the property in dispute was the agriculture land for which khasra No. 317/5/1 was filed. It was stated that the said land was registered in the revenue record as agriculture land and in khataum for Fasli 1406 to 1410 the names of Shailendra Kumar and Narendra Kumar were entered as bhumidhars and as per the kliasra Fasli 1406 land was entered as a banjar land and thus on the date of the sale, it was the agriculture land and not the abadi land. It was further stated that the date of sale is relevant and the position of the land after the sale is not relevant. It was submitted that the survey was made on 25.01.2003 and the facts stated at the time of survey relates to year 2003 and thus is wholly irrelevant for the purpose of determination of the land on the date of sale. Commissioner Stamps stated that on the request of the petitioner he himself made the spot inspection of the plots. He found that the land in dispute is situated behind Kamla Nagar inside the Mughal Road and its approach road is through private plot. In several plots construction was going on Commissioner Stamps has agreed to the submissions of the petitioners that the subsequent construction on the land is not the relevant but he observed that it was not acceptable that on the date of sale, the land was used as an agriculture land. He observed that in Mauja Ghatsavan, which falls under the Nagar Nigam Agra in khasra Fasli 1406, said land was entered as abadi land and surrounding to the land recorded at one side Awadhesh Puri Colony and on other side Bhopal Kunj Colony are present and thus it can not be believed that on the date of purchase the land was useable as agriculture land Deputy Commissioner Stamps accordingly, upheld the valuation of the land at Rs. 41,00,600/- and the deficiency of the stamp at Rs. 3,05,400/- He has also imposed a sum of Rs. 10,000/- towards penalty. Against the order of the Deputy Commissioner, Agra petitioners filed revision before the Commissioner Agra Division, Agra. Commissioner Agra Division, Agra by the impugned order dated 17.03.2004 has rejected the revision.
(3.) Heard learned Counsel for the parties.;