Bharati Sapru - (1.) -Heard learned counsel for the petitioner and Shri S. K. Malhotra, learned standing counsel for the respondent State.
(2.) THIS writ petition has been filed by the petitioner being aggrieved by the order passed by the authorities in proceedings under Section 47A of the (Indian) Stamp Act. The impugned orders are dated 25.9.2004 and 28.2.2006. The facts of the case are that the petitioner purchased plot No. 541 area .012 hectare situated in village Khujji, Tahsil Kerakat, District Jaunpur by means of sale deed dated 1.7.2003. It is the contention of the petitioner that on the date of purchase and registration of the sale deed, the land was recorded in the revenue records as agricultural land. A copy of the khasra has been appended as Annexure-2 to the writ petition. Proceedings were initiated against the petitioner on the basis of a complaint made by a person alleging that the petitioner had short paid the stamp duty. The petitioner had paid @Rs.1,10,000 per decimal, whereas he ought to have paid 4.50 lakhs per decimal.
(3.) THE Sub-Registrar, Kerakat vide report dated 14.7.2003 reported the deficiency in stamp duty. The petitioner had filed an objection on 26.2.2004 against the report dated 14.7.2003. The Tahsildar of Kerakat gave a report on 29.6.2004 by which he reported that the land in question was agricultural land but was situated right next to the main road. The respondent No. 3, the Assistant Collector passed an order dated 25.9.2004 by which he proposed deficiency of Rs. 2,92,960 + 10,000 was imposed as penalty along with additional duty of Rs. 600 totalling to Rs. 3,03,560 to be recovered at 1.5% interest per month.;