- (1.) THIS writ petition has been filed by the petitioner challenging the orders dated 1-8-2006 and 6-1-2006 passed by the Chief Revenue Commissioner/chief Control ler, Revenue Tribunal, Uttarakhand, Dehradun and Additional District Magistrate (Finance), Haridwar respectively. These or ders are contained in Annexure 1 and Annexure 2 to the writ petition respectively.
(2.) FACTS giving rise to these impugned or ders are that the petitioner which is an incor porated private limited company purchased a piece of land measuring 2117. 33 square metre pertaining to Khasra No. 91 in the residential area of municipal limits of Haridwar for a con sideration of Rs. 25 lakhs from Sri Ashwani Kumar its owner. The petitioner paid the stamp duty on Rs. 25,00,000/ -. An anonymous complaint was received by the Additional District Magistrate (Finance), Haridwar that the petitioner has paid lesser stamp duty on the conveyance (sale deed), by which the land was purchased. The Additional District Magistrate (Finance) af ter scrutiny of the sale deed found that in the sale deed the land was shown to be residen tial and at the time of sale deed the circle rate of the residential area was Rs. 3500/- per square metre and according to this, the ADM (Finance) has calculated Rs. 74,10,655/- as the value of the property. This amount was further multiplied by one and half times on the basis of the fact that the petitioner was a hotel company and was constructing a hotel and thus valued the property amounting to Rs. 1,11,16,000/ -. According to the ADM (Finance), stamp duty was paid on Rs. 25,00000/- only and on the rest amount of Rs. 86,16,000/-, no stamp duty was paid. Therefore, stamp duty calculated on the rest amount was Rs. 8,61,6007- and by his order dated 6- 1-2006, the ADM (Finance) imposed the penalty of Rs. 8,61,600/- and sent a no tice of recovery of Rs. 17,23,200/ -. Against this order, a revision under Section 56 of the Stamp Act was filed. The revisional Court, on the same reasoning as given by the ADM (Finance), affirmed the order of the ADM (Finance) and dismissed the revision.
(3.) I have heard learned Counsel for the parties and have gone through the record. Stamp duty is liable to be paid under Section 3 of the Indian Stamp Act, 1899. The charging Section 3 provides that subject to the provisions of this Act and the exemptions contained in Schedule I, the instruments shall be charged with duty of the amount as indi cated in the Schedule as the proper duty there for. The proviso appended to Section 3 pro vides that except otherwise expressly pro vided in this Act, and notwithstanding any thing contained in clauses (a), (b) and (c) of this Section or in Schedule I or I-A the fol lowing instruments shall, subject to the ex emptions contained in Schedule I-A or I-B be chargeable with duty of the amount indi cated in Schedule I-A or I-B as the proper duty therefor respectively. Sub-clause (ii) of clause (bb) appended to the proviso of Sec tion 3 is relevant, which provides that in the case of instruments mentioned in Schedule I-B, on or after the date the U. P. Stamp (Amendment) Act, 1952, comes into force, and relates to any property situated, or to any matter or thing done or to be done in Uttar Pradesh, and is received in Uttar Pradesh. The instrument has been defined in sub-section 14 of Section 2 of the Stamp Act that the "in strument" includes every document by which any right or liability is, or purports to be, cre ated, transferred, limited, extended, extin guished or recorded. Word 'instrument' is used in word 'conveyance', which is defined under sub- section 10 of Section 2 of the Act, which reads that "conveyance" includes a conveyance on sale and every instrument by which property, whether movable or immov able is transferred inter vivos and which is not otherwise specifically provided for by Schedule I, Schedule I-A or Schedule I-B as the case may be. In article 23 of Schedule I-B appended to the Act, as applicable in the State of Uttar Pradesh and also applicable in the State of Uttarakhand, provides for stamp duty on conveyance, which reads as under: Description of Instrument Proper Stamp-duty 23. CONVEYANCE as defined by Section 2 (10) not being a Transfer charged or exempted under No. 62- (a) if relating to immovable property where the amount or value of theconsideration of such conveyance as set forth therein or the market value of the immovable property which is the subject of such con veyance, whichever is greater does not exceed Rs. 500. Where it exceeds Rs. 500; but does not exceed Rs. 1000. And for every Rs. 1000 or part thereof in excess of Rs. 1000. One hundred and twenty five rupees: Sixty rupees. One hundred and twenty five rupees: Provided that the duty payable shall be rounded off to the next multiple of ten rupees.;