B. Amit Sthalekar, J. - (1.) Heard Shri Shiv Dayal Tiwari, learned counsel for the petitioner and the learned standing counsel for the respondents.
(2.) The petitioner in the writ petition is seeking quashing of the orders dated 22.6.2007 and 31.8.2002 passed in proceedings under the Indian Stamp Act. Briefly stated the case of the petitioner, as stated in the writ petition, is that the land in question was purchased by him on 8.5.1994. The proceedings were initiated in 1999 upon a reference made by the Assistant Inspector General, Registration dated 11.2.1998. The notice was issued by the Collector to the petitioner on 2.12.1999. The petitioner participated in the proceedings and submitted his reply. The Collector, Stamp, however, relying upon the report of Tehsildar dated 21.3.2000 has held that the land in question was purchased for residential purposes and, therefore, its market value should be determined at the rate of Rs.10/- per sq. ft. and accordingly computed the market value at Rs. 68,000/- and deficiency of stamp duty has been computed at Rs. 7,560/- on which penalty of like amount has been imposed by the order dated 31.8.2001. Aggrieved by this order, the petitioner preferred a stamp revision which has been partly allowed and the Commissioner/Chief Controlling Revenue Authority, Basti Division, Basti has determined the market value of the property at Rs.5/- per sq. ft.
(3.) The submission of the learned counsel for the petitioner is that the entire proceedings are barred by time as the sale deed itself is of 8.5.1994 whereas the notice was issued on 2.12.1999 and, therefore, being more than 4 years beyond the date of registration of the instrument in view of sub section (3) of Section 47-A of the Indian Stamp Act. The second submission of the learned counsel for the petitioner is that in the spot inspection report itself the Tehsildar has held that the property was being used for commercial purposes; it was 3 kms. from the Basti Basi Road; it was 100 mts. from the nearest abadi and that all around the chauhaddi there were agricultural plots and that there was no tree standing on the land in question or temporary or pacca house. The Collector, Stamp has however, held that because the land is near Abadi and small piece of land, therefore, its market value ought to be determined at rs.10/- per sq. ft. The Commissioner/Chief Controlling Revenue Authority has also partly allowed the revision but directed that the market value be determined at Rs.5/- per sq. ft.;