Smt. Gauri Devi & Anr. vs State Of U.P. Thru. ...
2015 Latest Caselaw 4960 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH
 
 

?Court No. - 24
 

 
Case :- MISC. SINGLE No. - 7246 of 2015
 

 
Petitioner :- Smt. Gauri Devi & Anr.
 
Respondent :- State Of U.P. Thru. Prin.Secy.,Deptt. Of Revenue & 2 Ors.
 
Counsel for Petitioner :- Pradeep Kumar Tiwari
 
Counsel for Respondent :- C.S.C.
 

 
Hon'ble Dr. Devendra Kumar Arora,J.

The petitioner has approached this Court challenging the order dated 9.6.2015 passed in Computerized Case No. D201504120088 under Section 47A/33 of Indian Stamp Act (State Vs. Smt. Gauri Devi and others), whereby a deficiency in stamp amounting to Rs. 1,24,420/- and a fine of Rs. 100,000/- has been imposed with 1.5% simple interest from the date of execution of sale deed till the deficiency is made good as well as the order of Additional Commissioner (Judicial) Faizabad Division Faizabad in Stamp Revision No. 41 of 2015/Barabanki under Section 56 of Indian Stamp Act (Smt. Gauri Devi Vs. State of U.P. and others) on the ground that the petitioner has rightly paid the stamp duty in accordance with the D.M. Circle Rate/valuation list and there is no deficiency in the Stamp in view of status of the land as on the date of execution of sale deed, but the District Magistrate treated the agricultural land as "Aabadi/non-agricultural Land" as well as "Road Side Land" and erroneously come to the conclusion about the deficiency of Stamp and Revisional Court has also not appreciated the submission of the learned Counsel for the petitioner, therefore, petitioner is constrained to approach this Court.

Learned Standing Counsel while opposing the writ submitted that there is no illegality and infirmity in the order of District Magistrate as well as Appellate Court as the land in question situated in the "Aabadi" area and therefore, the deficiency shown in the stamp as well as penalty has rightly been imposed.

The issue requires consideration.

Let Counter Affidavit be filed within six weeks'. Rejoinder, if any, may be filed within two weeks' thereafter.

In the meantime, if the petitioner deposits the entire deficiency amount along with the penalty and interest through a draft drawn in favour of the Senior Registrar of this Court within two months from today, the opposite parties will not take any coercive action against the petitioner.

The Senior Registrar of this Court shall invest the amount in an interest bearing account in a Nationalized Bank initially for a period of six months.

In case of default, the interim order shall stand automatically vacated.

Order Date :- 1.12.2015

Arvind