Court No. - 6
Case :- WRIT - C No. - 5513 of 2006 Petitioner :- State Of U.P. Thru Asst. Commissioner Stamp Mathura Respondent :- Gaurav Agarwal Counsel for Petitioner :- Vijendra Singh,S.C.
Counsel for Respondent :- S.C. Hon'ble Anjani Kumar Mishra,J. Heard learned Standing Counsel.
The writ petition arises out of proceedings under the Stamp Act.
It appears that proceedings under Section 47-A of the Stamp Act, had been drawn against the petitioner with regard to a sale deed. The Assistant Commissioner, Stamp, Mathura vide order dated 30.07.2004, found deficiency of stamp duty Rs. 5,80,900/-. An identical amount of penalty was also imposed.
The C.C.R.A. vide order dated dated 17.02.2007 has set-aside the order on the ground that repeated reports had been obtained regarding the location of the property subject matter of the sale deed. It was observed that the last report submitted by the Tehsildar clearly specified the location of the property and that no reason has been assigned as to why the same was disbelieved. Therefore, discarding of this report by the Commissioner, Stamp without reason was found to vitiate the order of the Commissioner (Stamp).
It has also been observed that no document was found available on record that would justify the order passed by the Commissioner, Stamps.
Upon hearing learned Standing Counsel and upon a perusal of the record, I do not find any illegality in the impugned order passed by the C.C.R.A.
Nothing has been submitted nor any material brought on record, which would even prima-facie lead this Court to take a view to the contrary to that taken in the impugned order.
The writ petition is found to be without merit and is dismissed.
Order Date :- 27.11.2019 Mayank