Court No. - 6
Case :- WRIT - C No. - 1527 of 1997 Petitioner :- Ram Chandra Gupta Respondent :- Chief Controlling Revenue U.P. Alld. And Others Counsel for Petitioner :- Subodh Kumar,V.K.Dixit Counsel for Respondent :- C.S.C.
Hon'ble Yashwant Varma,J.
Heard learned counsel for the petitioner and the learned Standing Counsel.
This petition emanates from proceedings initiated under Section 47A of the Indian Stamp Act 1899 and relate to a sale deed executed in favour of the petitioner on 24 December 1992. The proceedings themselves appear to have been initiated sometime in 1996 based upon a complaint received by the respondents. On the basis of that complaint, the Additional District Magistrate is stated to have undertaken a spot inspection and found the existence of certain residential houses and a Gurudwara in the vicinity of the property forming subject matter of the instrument. On that circumstance alone the Additional District Magistrate has opined that presently the property appears to be of significant value and liable to be taxed at rates applicable to residential properties.
Before this Court it is not disputed that it is the circumstance of the property as existing on the date of execution of the instrument which alone would be determinative of the stamp duty liable to be paid. It is not the case of the respondents that on the date when the instrument came to be executed, the land in question was being used for residential purposes or that there were residential structures standing alongside the property in dispute. The petitioner had purchased the land which was recorded as agricultural and paid stamp duty accordingly. In view of the above this Court finds itself unable to sustain the orders impugned.
The writ petition is accordingly allowed. The impugned orders dated 02 January 1996 and 27 September 1996 are hereby quashed. All moneys deposited or recovered from the petitioner pursuant to the orders impugned shall be refunded forthwith.
Order Date :- 30.7.2019 faraz