S.U.Khan - (1.) -Heard learned counsel for the parties.
(2.) ON 9.1.2007 the following order was passed by me on the order sheet : "Learned counsel for the petitioner states that in case cost of machinery is deleted from the valuation of the property on which petitioner is required to pay stamp duty then he will not have any objection to the valuation determined by the A.D.M. Learned counsel further states that he got no objection to the order of the Board of Revenue directing payment of stamp duty on the power-of-attorney included in the deed in question as by virtue of Article 48 of Scheduled 1B to Stamp Act maximum stamp payable thereupon is Rs. 54." Petitioners purchased a cold storage spread over an area of 15.12 acres. The area of the constructed portion was either 2 acres, i.e., 87120 sq. ft. 30740 sq. ft. Both the figures, i.e., 2 acres and 30740 sq. ft. are mentioned in the impugned order. This matter was heard on several dates, however, it could not be clarified that on what basis A.D.M. mentioned that area of constructed portion as 30740 square feet. For the clarification of the said point on 16.1.2007, I passed a detailed order on the order on the order sheet directing the case to be listed for further hearing on 7.2.2007. However, on 7.2.2007 the position could not be clarified. The sale deed was executed on 26.2.1986. Sale consideration shown in the sale deed Annexure-II was Rs. 13 lacs. Stamp duty of Rs. 1,49,500 was paid on the sale deed. The sale deed was impounded under Section 47A of Stamp Act and Stamp Case No. 102 of 1986, was registered on the file of A.D.M. (F&R) Shahjahanpur. Sale deed was registered on 21.5.1986. Report of Tehsildar was called for Naib Tehsildar reported that valuation of the entire property could be Rs. 13,64,040. S.D.M. was also directed to give report. He also reported that market value of the sold property was about Rs. 13 lacs. A.D.M. decided the matter on 22.1.1987. A.D.M. himself inspected the property and determined the valuation on the following basis. Market value of 13.12 acres of land @ Rs. 25,000 per acre = Rs. 3,28,000 (probably 2 acres from the total area was deleted as there was construction in the said 2 acres). The cost of constructed area of 30,740 square feet @ Rs. 70 per square feet = Rs. 21,51,800. Cost of machinery is Rs. 3 lacs including generator etc. Pump house including motor and tank one lac. Facilities in Engineers residence Rs. 50,000 (total Rs. 29,29,800). Thereafter 30% reduction was granted on every item except land. Ultimately valuation was held to be Rs. 21,49,260. Deficiency in stamp duty was determined to be Rs. 97,692.50. An equal amount of penalty was also imposed.
(3.) IN the sale deed, the sold property was described as bhumidhari land having an area of 15.12 acres alongwith dilapidated buildings of M/s. Sri Durga Ice and Cold Storage. Most of the vendors were partners in M/s. Durga Ice and Cold Storage. As far as machinery and tank is concerned, the case of the petitioners was that they did not purchase any machinery, and after purchasing the land and building they themselves planted their own machinery. This version was not accepted by the authorities below. In any case, as in the sale deed there is no mention of any machinery, hence, even if there was some machinery permanently fixed to the earth at the time of execution of sale deed, its ownership did not pass through the sale deed. In view of this petitioners could not be held liable to pay stamp duty on machinery.;