Ashish Rai And 2 Others vs The State Of U.P. And 3 Others
2023 Latest Caselaw 8677 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 6
 

 
Case :- WRIT - C No. - 9235 of 2023
 

 
Petitioner :- Ashish Rai And 2 Others
 
Respondent :- The State Of U.P. And 3 Others
 
Counsel for Petitioner :- Om Prakash Tripathi
 
Counsel for Respondent :- C.S.C.
 

 
Hon'ble Pankaj Bhatia,J.

Present petition has been filed by the petitioners challenging the order dated 13.06.2022 whereby stamp duty deficiency has been assessed against the petitioners as well as order dated 23.12.2022 whereby the appeal has also been dismissed.

Contention of learned counsel for the petitioners is that the petitioners had purchased the agricultural property and there is no material to suggest that the nature of agricultural property was changed, however, ignoring the said fact, the stamp duty has been assessed only on the ground that in the vicinity of the land in question, some commercial establishments are existent.

He places reliance on the judgment of this Court in the case of Reena Gupta v. State of U.P. & Ors.; Writ - C No.57052 of 2010 decided on 18.01.2020.

Considering the fact that there is no material on record to suggest that the nature of the land in question was changed from agricultural to otherwise, the matter requires consideration.

Learned Standing Counsel is directed to file a counter affidavit within four weeks.

Rejoinder affidavit shall be filed within two weeks thereafter.

List on 19.07.2023 alongwith Writ - C No.8722 of 2023.

As an interim measure, until further orders, the recovery in pursuance to the impugned order dated 13.06.2022 shall remain stayed subject to the petitioner depositing 1/3rd of the stamp duty assessed within a period of one month from today.

Order Date :- 23.3.2023

nishant