Allahabad High Court High Court

Indra Pal Singh vs State Of U.P. And Others on 19 July, 2010

Allahabad High Court
Indra Pal Singh vs State Of U.P. And Others on 19 July, 2010
Court No. - 33

Case :- WRIT - C No. - 20051 of 2010

Petitioner :- Indra Pal Singh
Respondent :- State Of U.P. And Others
Petitioner Counsel :- V.D. Dubey,A.K. Sharma
Respondent Counsel :- C.S.C.

Hon'ble Pankaj Mithal,J.

Civil Misc. Application No. 194488 of 2010

Learned counsel for the petitioner states that the application to withdraw the
writ petition may be dismissed as withdrawn, as he would like to press the
petition on merits.

Accordingly, aforesaid application is rejected.

Heard Sri P.S. Baghel, Senior Advocate assisted by Sri Aditya Kant Sharma,
learned counsel for the petitioner and learned Standing counsel.

A gift deed in respect of 5 plots of land was executed and registered on
27.12.2004. The gift was made in favour of the petitioner who is Secretary,
Raghuram Educational Society, Kagaraul, district Agra. Initially, on the basis
of the market value determined, the deficiency in stamp duty was worked out
but the said order was set aside in appeal and the matter was remanded. On
remand, the impugned order dated 29.1.2010 has been passed by the District
Magistrate/Collector (Stamp) Agra determining the market value of the land
by treating it to be residential in nature. According to the said order there is
deficiency of Rs. 12,82,880/- in payment of stamp duty.

Learned counsel for the petitioner has argued that the inspection report dated
18.8.2006 submitted by the Sub-Divisional Magistrate, Khairagarh clearly
establishes that out of 5 plots gifted, 4 plots were of agricultural nature. On 3
of the plots crops were standing and the 4th plot was subsequently on
27.12.2005 was declared to be of non agricultural use under Section 143 of
the U.P. Z.A. and L. R. Act. However, the impugned order has been passed
ignoring the said report and the entries of the revenue record solely on the
basis of the report of the Additional District Magistrate (Finance and
Revenue) dated 12.5.2008 which only shows the nature of the land and the
date of inspection dated 12.5.2008.

Be as it may be, the petitioner against the impugned order dated 29th January
2010 has an alternative remedy of filing an appeal or revision as the case may
be under Section 56 of the Act.

In view of the alternative remedy so available, I am not inclined to entertain
the writ petition at this stage.

Accordingly, the writ petition is dismissed on the ground of alternative
remedy. In case, any appeal or revision is filed by the petitioner within a
period of two weeks from today, the same shall be considered and decided by
the appropriate authority in accordance with law.

It is also open for the petitioner to apply for interim protection before the
authority concerned.

Order Date :- 19.7.2010
SKS