- (1.) Heard Sri N.K. Seth, learned Senior Advocate assisted by Sri Tushar Hirwani, learned counsel for the petitioner and to the learned Standing Counsel for the respondents.
(2.) By means of the present writ petition, the petitioner is challenging the impugned order dated 10.3.1998, whereby direction has been issued for deposit of Rs.41,789/-, treating deficiency in the stamp duty.
(3.) Submission of learned counsel for the petitioner is that under Rule 341 of U.P. Stamp Rules, 1942, it has been prescribed as under :- "For the purpose of payment of stamp duty, the minimum market value of immovable property forming the subject of an instrument of conveyance, exchange, gift, settlement, than that as aggrieved on the basis of the multiple given below - (i) Where the subject is land: (a) in ease of Bhumidhari- 800 times the ,land revenue; (b) on case of Sirdari land- 400 times the land revenue; (c) ... (d)... (e) where the land is non-agricultural and is situate within the limits of any local body referred to in Clause (e) of Sub-rule (i) of Rule 340 - equal to the value worked out on the basis of the average price per square metre, prevailing in the locality on the date of the instrument. (ii) where the subject is grove or garden: (iii) Where the subject is building: (a) where the building is assessed to house tax and is occupied by the owner or is wholly or partly let out to tenants 25 times the actual or assessed annual rental value, whichever is higher as the case may be; (b) where the building is not assessed to house tax and is occupied by the owner or is wholly or partly let out to tenants- 25 times the actual or assumed annual rental value, whichever is higher as the case may be." ;