B. Amit Sthalekar, J. - (1.) The petitioner in the writ petition is seeking quashing of the orders dated 14.5.2007 and 15.7.2009 arising out of proceedings under the Indian Stamp Act.
(2.) Briefly stated the facts of the case are that the petitioner purchased the property in question through a registered sale deed dated 3.6.2003. A spot inspection was conducted by the Dy. Inspector General, Registration on 30.8.2006 who in his report has stated that at the time of spot inspection there was a two storied building situated on the land in question the ground floor of which was being used as a motorcycle repairing garage on which a board was written as Raees Automobiles and therefore he recommended that this property be treated a commercial property. Accepting the report of the D.I.G. Registration, the Collector, Stamp by his order dated 14.5.2007 has determined the market value of the property at Rs.8,40,000/- and the stamp duty at Rs.84,000/- and after deducting the amount of Rs.19,300/- already deposited by the petitioner, the deficiency of stamp duty has been calculated at Rs.64,700/- with penalty of like amount, total Rs.1,29,400/- plus interest at 1.5% men sem.
(3.) Aggrieved by the order dated 14.5.2000 the petitioner preferred a stamp appeal which has been dismissed by the Addl. Collector, Administration Moradabad Division, Moradabad by his order dated 15.7.2009.;