M.C. Agarwal, J. - (1.) By this petition under Article 226 of the Constitution of India, the petitioner challenges an order dated 14.11.94 passed by the respondent No. 1. I.e.. the Chief Controlling Revenue Authority, U. P., whereby it partly allowed the Stamp Revision No. 294 of 1994-95 and remanded the proceedings to the District Stamp Officer for redetermination of the market value of the land.
(2.) 1 have heard Sri Sankatha Rai. learned counsel for the petitioner and Sri Sanjlv Slngh, learned standing counsel for the respondents.
(3.) The petitioner M/s. Maya Foods and Vanaspatl Limited purchased land situate in Fatehpur in the State of Uttar Pradesh by three sale deeds dated 8.1.93, 11.1.93 and 13.1.93. The sale deeds were registered at Delhi as the Registration at Delhi was permitted by virtue of Section 30 (2) of the Registration Act, The Registrar, Delhi in compliance with the provisions contained in Section 167 of the Registration Act, forwarded the copies of the sale deeds to the Registrar at Fatehpur, who was of the opinion that the market value of the property purchased has been under-stated and he made a reference in terms of Section 47A of the Indian Stamp Act. 1899 as inserted by U. P. Act No. 11 of 1969 to the Collector. The Collector, after hearing the petitioner, made an order dated 13th of May, 1994, a copy of which is Annexure-2 to the writ petition. By this order, the Collector determined the market value of the three sets of property at various rates and held that the stamp duty paid was deficient and ordered the same be realized. It may be mentioned that the copy of the Collector's order Annexure-2 is only in respect of the sale deed dated 8.1.1993 in respect of which additional stamp duty of Rs. 9,64,687 was demanded. The copies of the orders passed by the Collector in respect of the other two sale deeds have not been filed.;