Virendra Singh vs State Of U.P. And 02 Others
2024 Latest Caselaw 16446 ALL

Allahabad High Court

Virendra Singh vs State Of U.P. And 02 Others on 9 May, 2024

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 


?Neutral Citation No. - 2024:AHC:84763
 
Court No. - 1
 

 
Case :- WRIT - C No. - 32329 of 2018
 

 
Petitioner :- Virendra Singh
 
Respondent :- State Of U.P. And 02 Others
 
Counsel for Petitioner :- Swapnil Kumar
 
Counsel for Respondent :- C.S.C.
 

 
Hon'ble Shekhar B. Saraf,J.
 

1. Heard Sri Sudhanshu Kumar, learned counsel appearing on behalf of the petitioner and Sri Rishi Kumar, learned Additional Chief Standing Counsel for the State.

2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated September 6, 2016 passed by the respondent No.3/Collector, Gautam Budh Nagar and the order dated August 13, 2018 passed by the respondent No.2/ Commissioner, Meerut Division, Meerut.

3. This Court in Writ-C No.18282 of 2023 titled as Sheel Mohan Bansal vs. State of U.P. and others, decided on April 10, 2024 (Neutral Citation No.-2024:AHC:63681) held that the market value is not relevant for the purposes of determining stamp duty on a gift deed. The Court further held that the value of the property is sufficient for determining the stamp duty on a gift deed and that Section 47A of the Indian Stamp Act, 1899, which deals with the market value of the property, cannot be made applicable for determining the stamp duty on a gift deed. The Court in the aforesaid judgment had relied upon the decisions of this Court in the case of Sumit Gupta vs. State of U.P. and others reported in 2011(3) ADJ 712; Vijay Kumar vs. Chief Controller, Board of Revenue and others reported in 2017 (136) RD 364 and Sai Janseva and another vs. State of U.P. and others [(Writ-C No.5185 of 2022, decided on February 7, 2024) Neutral Citation No.-2024:AHC:21964].

4. In light of the same, the impugned orders are without any basis in law and are required to be struck down.

5. Accordingly, the writ petition is allowed. The impugned orders dated September 6, 2016 and August 13, 2018 are quashed and set-aside with a direction upon the revenue authorities to refund the amount that has been deposited by the petitioner in relation to the deficit stamp duty within a period of six weeks from date.

Order Date :- 9.5.2024

Kuldeep

(Shekhar B. Saraf,J.)