B.AMIT STHALEKAR,J. - (1.) Heard Sri Ashok Tripathi holding brief of Sri Uma Nath Pandey, learned counsel for the petitioner and the learned standing counsel for the State-Respondents.
(2.) The petitioner is seeking quashing of the order dated 29.10.2004 passed by the Additional Commissioner, Stamps, Basti passed in proceedings under section 47-A of the Indian Stamp Act, 1899 (the Act, 1899) as well as the revisional order dated 15.10.2007 passed by the Commissioner, Basti Division, Basti.
(3.) Briefly stated the facts of the case are that the petitioner purchased the Plot No.294 through sale deed dated 20.07.2001 for a consideration of Rs. 25,000/- and paid stamp duty of Rs. 2,000/-. However, proceedings under section 47-A of the Act, 1899 were initiated against the petitioner alleging deficiency of stamp duty. A report was called for from the Tehsildar, who submitted his report on 18.08.2004. The finding of fact recorded by the Additional Collector is that the Tehsildar in his report has mentioned that the land is agricultural land and on this land wheat crop is growing and it is used for agricultural purposes but because the land in question is only 100 meters from the west abadi and is situated near the Khadanja (brick road) therefore, it has been purchased for residential purposes. On these findings treating the land to have been purchased for residential purposes the Additional Collector has assessed the market value of the property at Rs. 2,73,320/- on which the stamp duty has been assessed at Rs. 19,920/- with penalty of a like amount and registration charges at Rs. 4,500/- total Rs. 56,292/-.;