A. U. Khan, C. C. R. A. - (1.) This revision is filed by Right Reverend Issedore Fernandes against the order of Additional Collector dated 18-4-1996 in an action at law under Section 47-A Stamp Act, 1899.
(2.) The facts as appear from the pleading are : On 7-3-1995 a sale of khasra No. 558 area 0.143 hectares situate in Bahrampur, Pargana and tehsil Soraon, Allad. in favour of revisionist for a sum at Rs. 1,50,000.00. The stamp duty paid thereon is at Rs. 21,750.00. The instrument is registered and this closes the transaction.
(3.) The Additional Inspector General Registration in his inspection note dated 28-4-1995 has caught this instrument revealing too much under valuation in sale. He, therefore, directs for empirical investigation and submission of a reference in accordance there with. On 15-7-1995 Sub-registering officer forwards a reference under Section 47-A Stamp Act to Collector to re-assess market value independently and to recover deficient stamp duty. Meanwhile a stamp case is registered and a show cause notice is issued to purchaser. On 19-3-1996 a detailed objection through an advocate is laid. It is urged land has been purchased for agricultural purpose by the vendee, a religious and charitable institution. That the value has been set at Rs. 1,50,000.00. more than the market value ; that any further inquiry is in vain. The relief to dismiss the report is prayed for on 18-4-1996. Additional Collector Sri Rakesh decides holding market value of the land is at Rs. 8,55,000.00. The stamp duty due thereon is at Rs. 1,23,9,75.00. Revisionist has paid at Rs. 21,75.00. Consequently a direction to pay furthermore a sum at Rs. 1,02,255.00 as stamp duty. Also Rs. 10,000.00 as penalty. Aggrieved by the order a revision.;