Court No. - 6
Case :- WRIT - C No. - 47270 of 2004 Petitioner :- Manoj Kumar & Another Respondent :- Addl. Commissioner & Others Counsel for Petitioner :- Rakesh Kumar Counsel for Respondent :- C.S.C.
Hon'ble B. Amit Sthalekar,J.
Heard Shri Rakesh Kumar, learned counsel for the petitioners and the learned standing counsel for the respondents.
The petitioners in the writ petition are seeking quashing of the orders dated 13.10.2004 and 15.3.2004 arising out of proceedings under the Indian Stamp Act. Briefly stated the facts of the case are that through a registered sale deed dated 22.5.2003 they purchased a house consisting of ground floor, first floor and second floor and on a valuation of Rs.16,72,000/- he paid stamp duty of Rs.1,33,760/-. On an allegation that there was deficiency of stamp duty proceedings under section 37A of the Indian Stamp Act were initiated against the petitioners. It is not in dispute that some part of the property was residential and some part was for commercial purposes. The Collector by his order dated 15.3.2004 has determined the total market value as under:
Valuation of the land Rs. 7,39,200/-
Commercial area Rs. 4,59,990/-
Residential Area Rs. 4,59,054/-
Cost of construction Rs. 1,00,000/-
Total Rs.22,17,298/-
However, the correct total of the above amount comes to Rs.17,58,244/- but the stamp duty has been calculated at Rs.1,77,440/- and after deducting 1,33760/- already paid by the petitioner the deficiency of stamp duty comes to Rs.43,680/-.
The only contention of the learned counsel for the petitioner is that when the figure are added the total comes to Rs.17,58,244/- and not 22,17,298/-. He further states that it is not known as to whether the stamp duty was calculated at 10% or more or less than that while arriving at the figure of Rs.1,77,440/-. This anomaly in the impugned order has not been considered by the Addl. Commissioner, Chitrakoot Dham either while dismissing the petitioner's stamp appeal no. 1310 of 2004. From a bare reading of the impugned order of the Collector it is visible to the naked eye that there is an error in calculation of the market value of the property which otherwise comes to Rs.17,58,244/- and not 22,17,298/-, therefore, it is on the figure of Rs.17,58,244/- that the stamp duty will have to be calculated.
For reasons aforesaid, the impugned orders dated 13.10.2004 and 15.3.2004 are set aside. The writ petition is allowed.
The matter is remitted to the respondent no 2-Addl. District Magistrate (Finance and Revenue) Banda District Banda to re- examine the matter in the light of the observations made above and pass fresh orders in accordance with law within a period of two months from the date of receipt of the certified copy of this order.
Any amount which may have been deposited by the petitioner towards the deficiency of stamp duty will be subject to any order which may be passed by the respondent no. 2.
Order Date :- 26.2.2018 o.k.