Present writ petition has been filed against the order of the Collector passed under section 47-A as well as order of the Commissioner passed under section 56 (1-A) of the Indian Stamp Act (hereinafter referred to as the "Act").
The grievance of the petitioner is that she had purchased a land with an area of 23409 square feet situated in Mohalla Dabgran, City Etawah by a sale deed executed on 20.05.2006 that the said land was open land. However, insepction was made and inspection report was submitted on 3.10.2006 wherein it has been held that there was construction on theland and the petitioner has concealed this fact in the sale deed. Thereafter, Civil Engineer was directed to submit fresh report regarding valuation of the construction over the property in question. However, by a report dated 3.10.2006. The Civil Engineer reported that the land in dispute is commercial property as commercial activity was going on on the same. On the aforesaid facts the Collector under section 47-A of the Act has reported the deficiency in stamp duty to the tune of Rs.9,63,000/- including penalty of Rs.19,26,370/-. Against which the petitioner preferred an appeal under section 56 (1-A) of the Act which was also dismissed affirming the order of the Collector. Learned counsel for the petitioner submitted that there was a Civil Suit pending regarding property in question. Any inter party proceeding will not affect the market value of the property for the purpose of stamp duty.
There is no dispute that on the aforesaid plot construction is standing which has not been shown in the sale deed. And further upon the inspection being made, it was also found the property was commercial.
I have heard the learned counsel for the petitioner and learned Standing Counsel and perused the orders passed under section 47-A (3) and 56 (1-A) of the Act. There is no infirmity in the orders which may merit any interference by this Court under Article 226 of the Constitution of India. The writ petition is misconceived and is, accordingly, dismissed.
Order Date :- 3.2.2010 VS.