High Court of Judicature at Allahabad
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Dr. Rama Kant Chauriha v. The State Of U.P. & Others - WRIT - C No. 1041 of 2006  RD-AH 535 (9 January 2006)
Hon'ble Janardan Sahai, J.
Heard the learned counsel for the petitioner and the learned Standing counsel.
The Assistant Commissioner, Stamp, Chitrakoot by order dated 27.1.2004 found the stamp duty paid by the petitioner in the instrument of sale to be deficient. He also imposed a penalty. The petitioner preferred an appeal. The appeal was dismissed by order-dated 30.6.2005 passed by the Additional Commissioner-II, Chitrakoot Dham Mandal, Banda. According to the petitioner the property in dispute is situate more than 50 meters from the road side and the stamp duty is payable on the circle rate in respect of such land. The finding is that the property is situate within 50 meters and therefore the circle rate in respect of property situated within 50 meters from the road was required to be paid.
Learned counsel for the petitioner submitted that the finding that the property is situate within 50 meters is erroneous. He relied upon the report dated 18.10.2003 of the Nayab Tehsildar. There was some dispute upon the distance at which the disputed property was situated and therefore the Assistant Commissioner himself made a spot inspection and found that the land is situate about 60 fit away from the road, which is much less than 50 meters. The finding recorded is a finding of fact and is not vitiated by any error, which may call for interference under Article 226 of the Constitution of India. Dismissed.
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