Umesh Chandra Gupta And Another vs State Of U.P. And 3 Others
2013 Latest Caselaw 5448 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 10
 

 
Case :- WRIT - C No. - 46889 of 2013
 

 
Petitioner :- Umesh Chandra Gupta And Another
 
Respondent :- State Of U.P. And 3 Others
 
Counsel for Petitioner :- Santosh Kumar Pandey
 
Counsel for Respondent :- C.S.C.
 

 
Hon'ble Arun Tandon,J.

The Additional District Magistrate (Finance & Revenue) under order dated 28.04.2011 having regard to the total area of the land purchased by the petitioner as well as its location has come to a conclusion that it had the potential for residential purposes and accordingly stamp duty payable has been determined.

The petitioner was not satisfied. He filed an appeal under Section 56(1) of the Indian Stamp Act. The appeal has been dismissed by the Commissioner, Moradabad Region, Moradabad vide order dated 26.07.2013. The findings recorded by the Additional District Magistrate (F & R) have been affirmed.

I have heard learned counsel for the parties and have gone through the records of the present writ petition.

The findings recorded by both the authorities are based on appreciation of evidence. No interference is warranted under Article 226 of the Constitution of India.

At this stage, counsel for the petitioner contended that the imposition of penalty to the tune of Rs. 2,80,000/- is excessive inasmuch as the total value of the purchased property was only Rs.7.5 lakhs. In the facts of the case, this Court is of the opinion that the amount of penalty be reduced to Rs. 1 lakh only. It is ordered accordingly, subject however, to the condition that the petitioner deposits the deficient amount of stamp duty and the reduced penalty with interest within one month from today. The amount already deposited shall be taken into consideration for the purpose.

In case of default, the petitioner shall not be entitled to the benefits of this order.

Writ petition is disposed of.

Dated :04.09.2013

VR/46889/13