- (1.) Heard Sri Ram Karan Verma, learned Counsel for the petitioner and Standing Counsel for the respondents.
(2.) The sole question involved in the instant writ petition is whether the stamp duty is payable on the property as it stands on the date of execution of deed or demand for additional stamp duty can be created on the presumption of future or intended change of use to which the property may be put to by the vendee.
(3.) Abdul Rasheed, the petitioner, by means of a registered sale deed dated 27.8.2002 purchased the ¼ piece of land of Gata no. 126/.242 hectare situate in village Pipariya Dhani Pargana Atwapipariya, Tehsil Mohammadi, District Kheri from one Karamjeet Singh son of Jagdish Singh and paid the stamp duty as applicable to agricultural land at the relevant time. After a long time, proceedings under Section 47-A of the Indian Stamp Act were initiated on the report of Sub Registrar and a show cause notice was issued to the petitioner requiring him to pay a sum of Rs. 64,936/- as there has been deficiency in the payment of stamp duty. A report in this connection was also sought for from the Naib- Tehsildar, who after inspection submitted his report indicating therein that the land in question situates in close proximity to residential area and commercial establishment on main road of Mohammadi-Gola. Therefore, the land being purchased for residential purposes, as such the stamp duty is payable thereon at the rate applicable to an Abadi land. In response to the show cause notice, the petitioner submitted that the proper stamp duty has been paid on the instrument in question as per circle rate fixed for this purpose by the Collector. It has been contended that the land purchased by them was and still is being used for agricultural purposes and the stamp duty has been paid accordingly. The said plea did not find favour with the authority concerned, who under the order dated 21.3.2003 held that the land purchased by the petitioner was for residential purpose and as such, the stamp duty is payable thereon at the rate applicable to an Abadi land. A sum of Rs. 64,936/- was demanded towards the deficiency in stamp duty, Rs. 4240/- towards registration charge and Rs. 10,390/- towards penalty.;