Court No. - 33 Case :- WRIT - C No. - 39418 of 2010 Petitioner :- M/S Worlds Windows A Unit Of Govind Raj Global Export Ltd. Respondent :- State Of U.P. & Others Petitioner Counsel :- S.K. Shukla Respondent Counsel :- C.S.C. Hon'ble Pankaj Mithal,J.
Petitioner purchased land vide sale deed dated 25.4.06 and paid stamp duty by
applying the circle rate prescribed for agricultural land. After the purchase he
applied for declaring the aforesaid land to be a non-agricultural in nature.
Accordingly, a declaration under Section 143 of the U.P.Z.A. & L.R. Act was
issued on 10.9.2007. The authorities below by applying the circle rate of
residential area have determined the market value and deficiency in payment
of stamp duty completely ignoring that the land continued to be of agricultural
nature till the issuance of the declaration.
The submission of learned counsel for the petitioner is that the market value is
required to be determined according to the nature of the land as on the date of
execution of the sale deed and the subsequent declaration of the land to be of
non-agricultural use would not be a relevant criteria for determining the
market value.
Learned Standing counsel prays for and is allowed a month’s time to file
counter affidavit. Two weeks thereafter are allowed to the petitioner for filing
rejoinder affidavit.
Connect and list with Civil Misc. Writ Petition No. 30991 of 2010.
Until further orders of this Court, the operation of the orders dated 10.11.2009
and 26.3.2010 shall remain stayed provided the petitioner deposits half of
deficient stamp duty so determined by the impugned order within a period of
one month from today which shall be kept in a separate account and invested
in a fixed deposit with a nationalized bank initially for a period of one year
subject to renewal, if necessary. Any amount of stamp duty already deposited
by the petitioner shall be given adjustment.
In the event of default in depositing the deficient stamp duty within the time
stipulated, the stay order shall automatically come to an end.
Order Date :- 9.7.2010
piyush