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Gulshan Kumar v. Commissioner, Saharanpur & Others - WRIT - C No. 29001 of 2003 [2006] RD-AH 13854 (21 August 2006)


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                                                                               Court No.38

Civil Misc. Writ Petition No. 29001 of 2003

Gulshan Kumar        Vs.         Commissioner, Saharanpur & others

Hon'ble Vineet Saran, J

A sale deed was executed in favour of the petitioner on 18.5.2001 on which stamp duty of Rs.29,300/- was paid on the valuation of Rs.2,92,441/- which was, according to the petitioner, determined as per the circle rate of the area in question. The petitioner was thereafter issued a show cause notice, to which he submitted a reply and thereafter by order dated 18.3.2002 passed by Respondent no.2, deficiency of stamp duty of Rs. 63,900/- was determined on which penalty of Rs. 14,058/- was imposed, which was to be paid by the petitioner along with 2% interest. The appeal filed by the petitioner against the aforesaid order has been dismissed by the Respondent no.1 by his order dated 25.6.2003. Aggrieved by the aforesaid orders the petitioner has filed this writ petition.

I have heard Sri Madhusudan Dixit, learned counsel for the petitioner as well as learned Standing counsel appearing for the respondents. With consent of the learned counsel for the parties, this writ petition is being disposed of at this stage.

The main dispute in this writ petition is with regard to the valuation of the property. The petitioner contends that since the property is situated in Gill colony, the circle rate of that area would be applicable. On the other hand, the respondents have treated the property to be situated on Court road and applied the circle rate of that area for determining the valuation and the stamp duty payable. The Respondent no.2 has based his order primarily on the report of the Sub Registrar, without actually getting any inspection as to whether the property in question is situated in Gill colony or not. For determination of such question, the petitioner had filed an application before the Respondent no.2 praying for getting an on-spot inspection conducted by the Tahsildar, Saharanpur so that it could be verified as to whether the location of the property is in Gill colony or on Court road. Instead of getting such an inspection done, the respondent-authority proceeded on the presumption that the property is situated on Court road and held that the valuation be determined as per the circle rate of such area and the said property be treated as for commercial.

In my view the valuation of the property treating it to be on the Court road and for commercial does not appear to be borne out from the facts and unless the same was verified by having a spot inspection done by the Tahsildar or some other competent authority, such question could not have been determined. As such the deficiency of stamp duty as determined by the impugned orders and also the penalty as imposed, do not appear to be justified.

Accordingly, the order dated 18.3.2002 passed by Respondent no.2 and the appellate order dated 25.6.2003 are both quashed. The matter is remanded back to the Respondent no.2 for fresh determination of the valuation of the property, in accordance with law, after getting fresh spot inspection conducted by some competent authority.

The writ petition stands allowed. No order as to cost.

Dt/- August 21, 2006




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