- (1.) The petitioners purchased a plot of land measuring 614.55 Square metres situate at Delhi-Saharanpur road in district Saharanpur for a consideration of Rs. 4,00,000/- only, on which the requisite stamp duty of Rs. 81,500/- was paid at the market value assessed at Rs. 8,15,800/- which was on the basis of the circle rate fixed by the Collector for residential area. Thereafter the petitioners had also got sanctioned a map from Saharanpur Development Authority for construction of residential house on the said plot. Subsequently on 28-9-2002, the Respondent no.3 issued notices to the petitioners under section 37/47A/33 of the Indian Stamp Act, to which the petitioners filed their objections. By order dated 13-3-2003, the Respondent no.3 Additional Collector (Finance) & Revenue), Saharanpur rejected the objections of the petitioners and held that the value of the property should be assessed at the circle rate fixed for commercial area, which was at Rs. 5,000/- per sq. metre and on such basis assessed the value of the plot to be Rs. 30,73,000/- on which stamp duty of Rs. 3,07,300/- Was assessed to be payable. After deducting the stamp duty of Rs. 81,500/- already paid by the petitioners, the deficiency of the stamp duty payable by the petitioners was held to be Rs. 2,25,800/- On the said amount, a further sum of Rs. 1,00,000/- was directed to be paid as penalty. Such direction regarding penalty was given only in the operative portion of the order and nothing regarding the same had been mentioned in the body of the order and as such the same was done without discussing as to how the said amount of penalty was arrived at. Challenging the said order, the petitioners filed an appeal before the Commissioner, Saharanpur Division, Saharanpur which has been dismissed by the Respondent no.2 vide order dated 20-6-2003.
(2.) Aggrieved by the Aforesaid orders dated 13-3-2002 passed by Respondent no.3 and 20-6-2003 passed by respondent no.2 the petitioners have filed this writ petition.
(3.) I have heard learned counsel for the parties and perused the record. Counter and rejoinder affidavits have bee exchanged between the parties and with consent of the learned counsel for the parties, this writ petition is being disposed of at the admission admission stage itself.;