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Makkhan Lal v. State Of U.P. And Others - WRIT - C No. 39205 of 2002  RD-AH 7908 (27 April 2007)
Civil Misc. Writ Petition No.39205 of 2002
Makkhan Lal Versus State of U.P and others.
Hon'ble S.U.Khan J
Heard learned counsel for the parties.
This writ petition arises out of proceedings for determination of deficiency in stamp duty and registration fees initiated against the petitioner in the form of case No. 72 of 2002 under section 33/47-A Stamp Act on the file of Additional Collector (F & R) Allahabad. The deed regarding which proceedings were initiated was executed on 3.4.2002 by Allahabad development Authority in favour of petitioner. The deed, copy of which is annexure 3 to the writ petition was termed as Titamma Patta Vilekh i.e. Supplement/Correction deed of earlier lease deed. The earlier lease deed was executed on 20.3.2002. In the earlier lease deed area mentioned was 164.84 Sq.Mts. In the Titamma / Correction deed, it was mentioned that the said area should be read as 186.34 Sq.Mts. In the original lease deed, boundaries of the land which was subject matter of the lease deed were not correctly mentioned, eastern boundary had been mentioned as northern boundary. Similarly other boundaries had also been interchanged. A.D.M (F& R) held that the Supplement/ Correction deed related to altogether new land hence it was directed that Rs.38200/-must be paid as stamp duty and Rs.4000/- as registration fees. A.D.M passed the order on 22.4.2002. Revision filed against the said order being Revision No. 30 of 2002 was also dismissed on 17.5.2002 by Additional Commissioner, Allahabad, hence this writ petition.
From perusal of the Supplement / Correction deed, it is quite clear that the property included in the earlier deed and the property included in the Supplement/ Titamma were not altogether different. In the earlier deed boundaries had wrongly been interchanged. The correction of the same does not amount to execution of fresh lease deed.
However, by reading the two documents, it is quite clear that the latter document i.e. Supplement included 22.50 Sq.Mts land more than the land included in the first deed (187.34-164.84=22.50). Accordingly, additional stamp duty and registration fees was payable upon the market value of 22.50 Sq. Mts of land only.
Accordingly writ petition is allowed. Both the impugned orders are set-aside. Matter is remanded to A.D.M ( F& R), Allahabad to determine and charge stamp duty and registration fees upon the market value of 22.50 Sq.Mts of land at the relevant time.
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