JUDGEMENT
Pramod Kumar Srivastava, J. -
(1.) The registered sale-deed dated 13.04.2005 was executed in favour of petitioner on which stamp fees was paid in accordance with circle rate. Thereafter the Sub-Registrar-III had submitted report on basis on which show cause notice was issued to petitioner; and after hearing him, the impugned order dated 12.12.2006 was passed by respondent no.-4 ADM. In this order ADM Administration, Saharanpur had mentioned that although the report of Nayab Tehsildar dated 24.08.2006 shows that property sold through sale-deed in question was situated in Indira Colony, Khan Alampura, but this report is not proper. The respondent no.- 4 had also mentioned in his order that petitioner (O.P. Of original case) had not preferred any evidence to shows that disputed property is not situated within area between Rakesh Cinema and Dhamola river bridge, therefore its assessment should be made for the property situated near Dhamola river bridge. On basis of these findings, impugned order dated 12.12.2006 was passed, by which additional stamp-fees and penalty was imposed on petitioner, and it was directed that those amounts should be recovered along with interests.
(2.) Against said order dated 12.12.2006 of ADM (Administration Saharanpur, the Appeal No.05/06-07 under Section 56(1-A) of Indian Stamp Act was preferred which was heard and decided by the judgment dated 07.08.2007 of Additional Commissioner (Administration), Saharanpur Division. In this judgment the respondent no.-2 had considered this report of Sub-Registrar that disputed property is situated at link road, but held that stamp fees was rightly levied on the rate of property situated near Bridge of Dhamola River. With these findings appeal was dismissed.
(3.) Against the judgment above mentioned impugned judgments dated 12.12.2006 and 07.08.2007, present writ petition has been preferred.;
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