Since the counter and rejoinder affidavits have been exchanged, the matter is being disposed of at the admission stage itself.
This writ petition has been filed by the petitioner who is aggrieved by the order dated 31.10.2007 passed by the Collector which has been confirmed by order dated 18.5.2009 passed by the Commissioner in proceedings initiated against the petitioner under Section 33 read with Section 47A of the Indian Stamp Act in pursuance of the instrument registered on 11.8.2006. The land in question is situated at Bamrauli Uparhar, Pargana and Tehsil Sadar, District Allahabad, measuring 0.222 heactare in Araji no.1101.
In the proceedings the respondent no.3 has levied the deficiency of Rs.2,97,200/- plus has imposed penalty of Rs.3000/- under the provisions of the Act.
The learned counsel for the petitioner has argued that the land is agricultural in nature and is still being utilised for raising crops. However, learned counsel for the petitioner does not deny that the land is situate in Barauli, District Allahabad and is close to residential areas.
The petitioner also does not denied that a certain circle rate is applicable in this area under Rule 4 of the Stamp Rules. The Collector has assessed the market value of the land in question and has imposed the circle rates on the petitioner. A perusal of the discussion made in the order passed by the Collector shows that he has correctly applied the circle rate to the plot of the petitioner and the order has been affirmed by the Commissioner.
Having heard learned counsel for both the sides and having perused the material on record, I am of the opinion, that the order passed by the Collector is justified in the facts and circumstances of the case considering that Bamrauli is very close to Allahabad and is in fact a fast growing residential area of Allahabad. The orders passed by the two authorities requires no rectification from this Court and they are confirmed.
The petition has no merit and is dismissed.
Order Date :- 17.9.2010 AKJ