Court No. - 6
Case :- WRIT - C No. - 5510 of 2006 Petitioner :- State Of U.P. Thru Asst. Commissioner Stamp Mathura Respondent :- Shyama Associate Counsel for Petitioner :- C.B. Yadav 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.
The A.D.M. (Finance & Revenue), Mathura on the initiation of proceedings under Section 47-A of the Indian Stamp Act regarding a sale deed of a house calculated the deficiency to be Rs. 5,23,000/-. Penalty of Rs. 1,00,000/- has also imposed by the order passed by the A.D.M. (Finance & Revenue), Mathura dated 31.03.2004.
The order aforesaid was challenged by the respondent by means of an appeal.
The Chief Controlling Revenue Authority by order dated 17.02.2005 has allowed the appeal on the reasoning that the finding returned by the A.D.M. (Finance & Revenue), Mathura that the property subject matter of the sale was situated in a commercial area, was arbitrary and perverse.
A finding was also returned that there was no material on record to show that the property in question was a commercial building on the date of execution of the sale deed. It was therefore, held that in the absence of positive evidence the property could not have been held to fetch a higher value or was being used for a purpose different from that stated in the document in question, itself.
Upon hearing learned Standing Counsel and upon a perusal of the record, I do not find any illegality in the impugned judgment.
No material could be pointed out by learned Standing Counsel, which would render the finding that the order passed by the A.D.M. (Finance & Revenue), Mathura was perverse, is in any manner vitiated.
The writ petition is, therefore, dismissed.
Order Date :- 27.11.2019 Mayank