Pramod Kumar Srivastava, J. - (1.) Registered sale-deed dated 3.9.2011 was executed by vendors Ranvir Singh, Satvir Singh, Rakam Singh and Ashok son of late Fatte Singh in favour of petitioner Ashwani Kumar son of Kailash Chandra Verma, by which agricultural land of Khasra no.-262, Khatauni No.- 00237 situated in village Noornagar, Pargana, Tehsil and District Meerut, area 1.1210 hectare was sold for a consideration of Rs. 2,34,52,000/-. This sale-deed was executed for the agricultural Bhumidhari land. It was mentioned in said sale-deed that property being sold is agricultural land and it is being sold for the agricultural purposes, and there is no tree or boring on this land, but there exists a private tube-well, and it is irrigated by private tube-well, and also that this land is not situated over national highway, district road or link road and not within area of 200 meters of Abadi. Admittedly, at the time of registration of said sale-deed, proper stamp fees was paid according to circle rate prescribed by Collector.
(2.) After execution of said sale-deed Stamp Case No.-75/13-14/V- 03/2012-13, under section 47-A of Indian Stamp Act, 1899 was registered and Collector (Stamp) issued notice to petitioner by which petitioner was required to pay additional stamp-duty for aforesaid sale-deed.
(3.) Against said notice, the petitioner had submitted his reply on 23.9.2013 in said stamp case, through which it was stated that he had purchased the land through said sale-deed for purposes of agricultural and has been cultivated the same. Even according to report submitted before the Court (of respondent), the agricultural use was found over said land. Said land was being used for agricultural purposes at the time of purchase, and also at the time of inspection and proper stamp-duty was paid according to circle rate of such land; therefore the notice should be discharged. This objection submitted by petitioner in aforesaid stamp case was supported with his affidavit.;