Pramod Kumar Srivastava, J. - (1.) Petitioner had purchased disputed building by registered sale-deed dated 07.12.2006, the copy of which is Annexure-1 to this writ petition. On 22.01.2007 Sub-Registrar-II, Gaziabad had inspected the purchased property relating to said sale-deed and submitted his report, on basis of which Additional Commissioner Stamp, Gaziabad had submitted his report dated 25.01.2007 to respondent No.-3 ADM (Finance and Revenue) Gaziabad. In this report it was mentioned that whole of the disputed property may be used for commercial purposes, it was also reported that on ground floor (that was mentioned in impugned order as basement), there are shops and said floor is being used for commercial purposes, and first and second floor are covered that may be used for commercial purposes in future. It was also mentioned in this report that on third floor of the building there is a covered latrine, the area of which is 2.5 sq. meter. Sub-Registrar reported to respondent No.-3 that these facts were concealed in sale-deed; and considering for prospective commercial use of building and not mentioning of 2.5 sq. meter latrine and the valuation of property, he reported that there is deficiency of stamp fees of Rs.5,68,900/-. After receiving report from Sub-Registrar the respondent no.-3 ADM had issued show cause notice to petitioner.
(2.) Against said notice of respondent No.-3 Additional Collector (Finance and Revenue), petitioner had filed objection/explanation in which it was specifically mentioned that ground floor of the building has shops, but the first and second floor of the building is being used for residential purposes, but the incorrect report has been submitted by Sub-Registrar.
(3.) After hearing the respondent No.-3 had passed order dated 15.11.2007 by which it was held that basement of the building is covered paint store, and the first and second floor of the building is also covered which may be used in future for commercial purposes, and third floor has covered latrine area of 2.5 sqare meter., the valuation of which is Rs.10,500. These facts were concealed by petitioner. With these findings, respondent No.-3 had confirmed the report of Sub-Registrar and passed direction for payment of deficient stamp fees of Rs.5,68,900/- along with Rs.1,00,000/- as fine and regarding realization of this amount at the rate of 1.5% per month interests.;