1. Heard Sri Shiv Pal Singh, learned counsel for petitioner and learned Standing Counsel for State of U.P. and its Authorities.
2. This writ petition under Article 226 of Constitution of India has come up to this Court against order dated 25.05.2006 passed by Additional Commissioner (Finance and Revenue), Bahraich/ Stamp Collector under Section 33/47-A of Indian Stamp Act, 1899 (hereinafter referred to as "Act, 1899") holding that sale-deed dated 12.12.2005 has deficient stamp, determined deficiency of stamp Rs. 59,750/- and imposed Rs. 20,000/- penalty with interest at the rate of 1.5 % per month. Thereagainst, petitioner's appeal has been rejected by Commissioner, Devi Patan Region, Gonda vide order dated 16.01.2007. Both these orders are under challenge.
3. It is submitted that admittedly land was an agricultural land and it was not declared abadi under Section 143 of U.P. Zamindari Abolition and Land Reforms Act, 1950 (hereinafter referred to as "Act, 1950"). Deputy Collector on the basis of alleged information received from villagers has determined market value of Rs. 25,00,000/- per hectare which is patently illegal and this is not the procedure prescribed under U.P. Stamp (Valuation of Property) Rules, 1997 (hereinafter referred to as "Rules, 1997") and therefore, determination of market value by Deputy Collector is wholly arbitrary and illegal and Commissioner having not considered this aspect of the matter, has committed manifest error, hence, both orders are unsustainable.
4. Deputy Collector has stated in the order that for the purpose of determining market value, an enquiry made from villagers and on the basis thereof, market value of land has been determined. He has also looked into the fact that land in question is agricultural land but has gone to develop in nearby areas and then an enquiry made by alleged villagers which has been made basis for passing the impugned order. The relevant extract of Deputy Collector's order dated 25.05.2006 reads as under:-
"xzkeh.kksa }kjk iwNrkN es crk;k x;k fd bu Hkw[kUMksa dh tehu eq0 10]000-00 izfr fclok ds fglkc ls fcd gh jgh gSA bl izdkj fodzhr Hkw[kUMks dk cktk: ewY; : 2]00]000-00 izfr ch?kk vFkkZr~ :0 25]00]000-00 izfr gs0 fodz; ds le; jgk gSA mi fucU/kd cgjkbp us lUnfHkZr Hkw[kUMksa dh ekfy;r eq0 30]00]000-00 izfr gs0 fu/kkZfjr fd;k gS fdUrq xzkeh.kksa ls iwNrkN ls ekfy;r eq0 25]00]000-00 izfr gs0 ekurs gq, fodzhr vkjkth 0-239 gs0 vFkkZr 2390 oxZ eh0 dks ewY;kadu 2390x25]00][email protected]]000=5]97]500-00 ij LVkEi 'kqYd :0 59]750-00 ns; gS ftls LVkEi 'kqYd vf/kfu;e dh /kkjk&47,-4¼2½ ds vUrxZr mfpr vFkZn.M ds lkFk C;kt lfgr olwy djk;k tkuk fof/klEer gSA** "During enquiry it has been told by the villagers that the land of these plots are being sold at the rate of Rs. 10,000.00 per Biswa. Thus the market value of the sold plots was Rs. 2,00,000.00 per Bigha i.e. Rs. 25,00,000.00 per Hectare at the time of selling. The Sub-Registrar Bahraich has determined the valuation of the referred plots as Rs. 30,00,000.00 per Hectare but presuming the valuation Rs. 25,00,000.00 per Hectare on the basis of enquiry from the villagers, the stamp duty of Rs. 59,750.00 is payable on the sold land having area 0.239 Hectare i.e. 2390 Square Meter according to valuation 2390 x 25,00,000/ 10,000 = 5,97,500.00 and the recovery thereof with interest and proper fine under Section 47A.4(2) of the Indian Stamp Act, is as per law." (English Translation by Court)
5. This is wholly illegal and not consistent with provision of Rules, 1997 for determining market value.
6. When confronted, learned Standing Counsel could not support the impugned orders for the reason that there is no provision under which on the basis of alleged statements of villagers, market value can be determined.
7. Writ petition is allowed. Impugned orders dated 25.05.2006 and 16.01.2007 are hereby set aside.
Order Date :- 25.7.2019 Siddhant Sahu