Sajjan Pal And Others vs Chief Controlling Revenue Authority And Another

Krishna Murari, J.—Heard learned Counsel for the petitioner and learned Standing Counsel for respondents No. 1 to 4.

An area of 0.207 of plot No. 110 and 0.199 of plot No. 111, total read 0.406 was purchased by the petitioner by means of registered sale deed dated 2.6.2004 for consideration of Rs. 1, 53, 978/. However, the stamp duty of Rs. 1, 23, 600/ as per circle rate prescribed by the Collector was paid. Proceedings under Section 47Aread with Section 33 of the Stamp Act was initiated. The Additional District Magistrate, (Finance and Revenue), Aligarh after making spot inspection submitted a report that the valuation of the land was Rs. 50, 04, 000/ and there was a deficiency of stamp duty to the tune of Rs. 3, 76, 800/. However, the District Magistrate, Aligarh vide order dated 27.3.2008 held that the value of the land was Rs. 1, 89, 55, 422/ and accordingly determined the deficiency of stamp duty as Rs. 17, 72, 000/. A sum of Rs. 35, 44, 000/ was levied as penalty.

Aggrieved, the petitioner approached the Chief Controlling Revenue Authority, Board of Revenue, U.P. at Allahabad by filing an appeal under Section 56 of the Stamp Act. It is contended that the appeal has been admitted but no order has been passed on the stay application of the petitioner.

Considering the facts and circumstances of the case, this writ petition stands finally disposed of with direction that in case the petitioner deposits 1/3rd of the deficiency of the stamp duty within a period of three weeks from today, the recovery proceedings for realization of the rest of the amount shall be kept in abeyance till the disposal of the stamp appeal. The Chief Controlling Revenue Authority, Board of Revenue, U.P. at Allahabad is directed to decide the appeal filed by the petitioner within a period of three months from the date of production of a certified copy of this order before him.