Karunesh Singh Pawar, J. - (1.) Heard Sri Anurag Kumar Singh, learned counsel for the petitioner and Sri Praful Yadav, learned counsel appearing for the opposite parties.
(2.) The submission of learned counsel for the petitioner is that vide conveyance deed dated 05.11.1998 all assets including Solvent Extraction Plant of M/s Garg India Limited "The Holding Company", a Company incorporated under the Companies Act, 1956 including the land, buildings and sheds standing thereon with Plant & Machinery etc. were transferred to the petitioner, M/S Indo Prosoya Foods Limited, i.e. "The Subsidiary Company." The said conveyance deed contained the description of the boundaries of transfered property, however, inadvertently one plot of land comprising Plot No. 620, 621, 622, 623, and 624 situated outside the boundary wall of the Machinery and Solvent Extraction Plant was left to be mentioned in the deed of transfer. Hence, vide registered sale deed dated 05.08.2002 this plot was transferred by M/s Garg India Limited in favour of petitioner- M/s. Indo Prosoya Foods Limited. It is contended that this land was being used for the agricultural purpose by the Company and there was no construction over the said land, therefore, the stamp duty was paid according to the prescribed rates for agricultural land.
(3.) Learned counsel for the petitioner has drawn attention to Annexure No.- 11 to the writ petition, which is an application for electricity connection dated 19.02.2003 i.e. after the execution of the sale deed thereafter vide Annexure No. 4 to the writ petition, the licence was granted to the petitioner on 02.06.2003 for setting up a second unit of Solvent Extraction Plant and on 25.07.2005 a notice was issued to the petitioner under Section- 33/47A of the Indian Stamp Act, 1899 (hereinafter referred to as ''Act, 1899') to which objection was submitted by the petitioner. Upon the objection filed by the petitioner a report was called upon by the Tehsildar Sadar, Unnao and Sub Registrar, Unnao vide Annexure No. 6. The Tehsildar submitted its report dated 25.11.2005 stating that the land in question was being used for industrial purposes along with the machines and residential colony of employees. He submits that the total area of the land is 3969 square meters accordingly the valuation as per circle rate comes Rs. 9,13,100/-. Thereafter the opposite party no. 2 sought a report vide his order dated 27.05.2006 contained Annexure No. 7 to the writ petition from the Tehsildar indicating as to whether the construction was situated on the land in question at the time of execution of the instrument i.e. sale deed dated 05.08.2002 which is the requirement under Section- 47-A (3) of the Act, 1899. The Tehsildar, Sadar, Unnao vide Annexure No. 8 dated 06.07.2006 submitted that he is not technically qualified to evaluate the period of construction.;