Rakesh Sharma - (1.) -Heard Sri Rajendra Prasad Tiwari, learned counsel for the petitioner, and learned standing counsel for the opposite parties.
(2.) THE petitioner has, by means of this writ petition, assailed the impugned order dated 21.1.2003 passed by the Assistant Commissioner (Stamps), Etawah (respondent No. 2) and the subsequent impugned order dated 1.5.2003 passed by the Commissioner, Kanpur Division, Kanpur (respondent No. 1) under Section 47A of the Indian Stamp Act, 1899 (hereinafter referred to as the Act) dismissing the appeal of the petitioner. It emerges from the record that the petitioner had purchased 1/18th share of plot No. 924 situate in village Kaista tehsil Jaswant Nagar, district Etawah from one Sri Shiv Prasad alias Shiv Pratap alias Punnoo s/o Sri Shiv Charan Lal, R/o Village Qaista, Town and Tehsil Jaswant Nagar, district Etawah for Rs. 32,000 on 15.7.2002 and a stamp duty of Rs. 42,000 was paid at the current circle rate of district Etawah. The petitioner's case, in brief, is that the land in dispute purchased by her is an agricultural land and crops are being sown thereon as and when required. The land was never used for commercial or residential purposes as it is quite away from the abadi of the town of Jaswant Nagar, district Etawah.
(3.) A notice under Sections 47A and 33 of the Act is alleged to have been issued against the petitioner by the Assistant Commissioner (Stamp), Etawah on 31.12.2002 indicating therein that the petitioner had evaded stamp duty while purchasing the agricultural plot in dispute as the same is alleged to have been purchased for residential or other purposes. According to the Assistant Commissioner (respondent No. 2) the plot was not being used for agricultural purposes. The petitioner filed objection to the aforesaid notice. However, the Assistant Commissioner vide his order dated 21.1.2003 imposed Rs. 1,30,000 as penalty upon the petitioner for deficient stamp duty, interest etc. and thereafter recovery order was also issued against the petitioner in pursuance thereof.;