Salil Kumar Rai,J. - (1.) Heard Shri Nitin Gupta, learned counsel for the petitioner and the learned Standing Counsel representing the respondents.
(2.) The present writ petition has been filed challenging the order dated 14.10.2010, passed by the Additional Collector (Finance & Revenue),Ghaziabad in Stamp Case No.226/2009-10 as well as order dated 09.02.2011 passed by the Additional Commissioner, Meerut Division, Meeut in Appeal No.42/2010-11.
(3.) A sale-deed dated 19.07.2008 executed for plot nos. 808, 809 and 814 ( total area 5903.33 Sq.Meters) was submitted for registration by the petitioner and the market value of the said property was calculated as Rs.8,014/- per sq. meter and requisite stamp duty was paid on the same in accordance with the aforesaid assessment. However, it appears that a spot inspection was done by the Collector, Ghaziabad and report dated 14.08.2009 was submitted by him stating that the market value of certain other plots purchased by the petitioner in the same area was fixed @ Rs.10,000/- per sq. meter and the stamp duty had been paid on the aforesaid valuation. As a consequence of the aforesaid report dated 14.08.2009, Stamp Case No.226 of 2009-10, under section 47-A of the Indian Stamp Act, 1899 was registered in the Court of Additional Collector (Finance & Revenue) who, relying on the report dated 14.08.2009 held that the market value of plot nos. 808, 809 and 814 was Rs.10,000/- per sq. meter and the petitioner was liable to pay stamp duty on the aforesaid market value. Consequently, the Additional Collector (Finance & Revenue), vide his order dated 14.10.2010 calculated the deficiency of stamp duty paid by the petitioner as Rs.2,01,000/- and also imposed a penalty of Rs.20,000/- on the petitioner.;