Heard.
Counsel for the petitioner says that the petitioner had purchased a house,which consists of room and a Verandahs in district Biswan Sitapur of which sale deed was executed on 3.2.1992 and had also paid a total sum of Rs. 5380/- as stamp duty. Thereafter all of a sudden, the opposite party no.1-Sub Divisional Officer, Stamp Collector, Biswan passed an order requiring the petitioner to make good the deficiency in the stamp duty and also imposed ten times penalty.
It has been vehemently contended that neither any notice before passing of the impugned order was given or actually served upon by the petitioner either by the opposite party no.1 or by the Tehsildar, who is said to have conducted inquiry in the matter. Therefore, the impugned order is in breach of the provisions of natural justice apart from being bad in law as the penalty is excess than the prescribed under the relevant provisions.
It is to be noted that this writ petition was filed in the year 1994 and this court while directing the respondents to file counter affidavit also passed an ad-interim order dated 3.1.1994 staying the operation of the impugned order. It is unfortunate that till date no counter affidavit has been filed and as such averments made in the writ petitioner remained unrebutted.
It is not the case of the respondents that the land in question was under valued. For imposing liability for payment of additional stamp duty, it would be the duty of the respondents to categorically show that there was some concealment made by the petitioner at the time of execution of the sale deed. On mere presumption, stamp duty cannot be imposed after valuing the constructions. It is also pertinent to mention that a Full Bench of this Court in Shri Ramesh Chandra Srivastava, Kanpur vs. State of U.P. and others? [2007 All.C.J.718]held that the market value of the property has to be determined with reference to the date on which the document is executed.
In view of the aforesaid discussions, the impugned order dated 22.9.1993 is hereby set-aside. Consequent to follow. However, it will be open for the authorities to pass fresh order, if they so desire after giving opportunity of hearing to the petitioners.
The writ petition stands allowed in above terms.
Order Date :- 5.1.2012 MH/-