Mr. A.U. Khan, C.C.R.A. - (1.) This revision under Section 56(i), Stamp Act, 1899 is filed by Roshan Lal against the order of Additional Collector dated 27.2.1996 requiring him to pay furthermore stamp duty at a sum at Rs. 1,04,022.00 and penalty Rs. 2000.00 in an action at law under Section 47-A, Stamp Act, 1899.
(2.) The facts are on 7.1.1994 a sale of ⅔rd share of khasra Nos. 832 and 844 tatal area 1.1.0 which comes to 14 biswas of land situate in village Shahpur alias Peepalgaon, Tahsil Chail, district Allahabad for a sum at Rs. 15000.00. The stamp duty paid thereon is at Rs. 4800.00 at the rate of Rs. 47,000.00 per bigha. The instrument is registered and this closes the transaction.
(3.) On 18.5.1995 Sub-registering officer forwards a reference under Section 47-A, Stamp Act. 1899 to Additional Collector to recover deficient stamp duty following under valuation in sale. It is alleged land is situate inside abadi Avas Vikas area and no boundary has been given in the instrument. The purpose of purchase is to build a house; a rate at Rs. 500.00 per sqr meter shall apply for purchased area of 14 biswas. The value then comes to at Rs. 798000.00. The stamp duty due is at Rs. 115710.00. The purchaser Roshan Lal has paid only Rs. 4800.00. A sum at Rs. 110910.00 is further due as stamp duty.;