High Court of Judicature at Allahabad
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Ranvir Singh v. State Of U.P. And Others - WRIT - C No. 43129 of 1993  RD-AH 9451 (17 May 2007)
Hon'ble Tarun Agarwala, J.
Heard learned counsel for the parties.
The petitioner purchased the factory premises of approximately 1020 Sq.yards by means of a sale-deed dated 21.8.1989 for a consideration of Rs.2 lacs but for the purposes of payment of stamp duty had given a valuation of Rs.4 lacs and paid the amount duty amounting to Rs.58,000/-. Pursuant to a complaint made, an inquiry was initiated and notice under Section 47 of the Stamp Act was issued. The authority after considering the matter determined the market value at Rs.11,40,340/- and assessed the stamp duty at Rs.1,65,372.50. The authority directed the petitioner to pay a sum of Rs.1,07,372.50 and also imposed a similar amount towards penalty. The petitioner preferred a revision under Section 56(1) of the Stamp Act which was partly allowed and the penalty was set aside. However, imposition of stamp duty as determined by the Prescribed Authority was affirmed. Aggrieved, the petitioner has filed the present writ petition.
From a bare perusal of the impugned order it is clear that the valuation of the land has been determined @ Rs.125/- per Sq. Metre as per the circle rate fixed by the Collector for that area. The Tehsildar has given the basis of the calculation of the tin shed, shops, quarters, boundaries wall and existing trees which has not been disputed by the petitioner. The Revisional Court consequently found that the determination of the market value was in consonance with para 341 of the Stamp Manual read with the circle rates provided by the District Magistrate. This being a finding of fact, no interference is required in a writ jurisdiction.
The writ petition is dismissed.
AKJ (WP 43129/93)
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