Pramod Kumar Srivastava, J. - (1.) By registered sale-deed dated 20.4.2012 the petitioner and other persons had purchased the property in question from earlier owner of said property, namely Syed Ashfaq Hussain and Syed Farasat Hussain. The said sale-deed contained description of property being proposed as vacant plot of 3350, square feet which is equal to 311.33 square meter. After execution of sale-deed the property was inspected on 5.12.2012 and thereafter respondent no.-2 has issued show cause notice dated 7.12.2012 for proposing additional stamp duty in accordance with law.
(2.) After service of said notice, the petitioners had found error in boundaries mentioned in sale-deed dated 20.4.2012, so the parties to the earlier sale-deed had executed another supplementary registered instrument dated 30.1.2013 for correction of boundaries mentioned in earlier registered sale-deed dated 20.4.2012.
(3.) After it petitioner had submitted his reply dated 22.4.2013 before respondent no.-2 and also requested for again inspection of disputed property, on the ground that earlier inspection was carried out for different property, in his absence. His application was allowed and accordingly Tehsildar, Shikohabad had made inspection of property in question on 31.8.2013. After receiving of said inspection report dated 31.8.2013, the Respondent no.-2 Collector, Firozabad had passed impugned order dated 23.10.2013 by which the explanation submitted by the petitioner was rejected and it was held that stamp fees was properly paid at the rate of land of residential area for landed portion, but since this property contains constructed area of 811.93 Sq. Mtr., which was not shown in sale-deed dated 23.10.2013, therefore the valuation of constructed portion is being considered and additional stamp fees leviable on instrument in question. Accordingly, respondent no.-2 had passed direction for realization of Rs. 7,30,525/- as additional stamp duty and Rs. 70000/- as penalty, to be recovered from petitioner with interest at the rate of 1.5% per month.;