{"id":16256,"date":"2010-01-06T00:00:00","date_gmt":"2010-01-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/satya-prakash-vs-state-of-u-p-others-on-6-january-2010"},"modified":"2016-12-17T16:44:34","modified_gmt":"2016-12-17T11:14:34","slug":"satya-prakash-vs-state-of-u-p-others-on-6-january-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/satya-prakash-vs-state-of-u-p-others-on-6-january-2010","title":{"rendered":"Satya Prakash vs State Of U.P. &amp; Others on 6 January, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Satya Prakash vs State Of U.P. &amp; Others on 6 January, 2010<\/div>\n<pre>Court No. - 30\n\nCase :- WRIT - C No. - 25420 of 2009\n\nPetitioner :- Satya Prakash\nRespondent :- State Of U.P. &amp; Others\nPetitioner Counsel :- N.K. Mishra\nRespondent Counsel :- C.S.C.\n\nHon'ble Abhinava Upadhya,J.\n<\/pre>\n<p>The contention of the learned counsel for the petitioner is that the<br \/>\nproperty was purchased through a sale deed dated 15.06.2005. At<br \/>\nthe time of execution of the sale deed, the said property was<br \/>\nagricultural holding. Subsequently, it appears that the petitioner<br \/>\ngot the said property declared as commercial vide order dated<br \/>\n23.1.2007 filed as Annexure-4 to the writ petition. The said order<br \/>\nhas been incorporated in the revenue record i.e. Khatauni for the<br \/>\nFasli year, 1413-1418. An inspection was made by the Sub-<br \/>\nRegistrar who submitted its report dated 31.08.2007. On the basis<br \/>\nof this report an order under section 47-A of the Indian Stamp Act<br \/>\nwas passed declaring the deficiency of stamp duty to the tune of<br \/>\nRs. 90,000\/- plus Rs.4140\/- and imposed penalty to the tune of<br \/>\nRs.90,000\/- total amounting to Rs.1,84,140\/-.The petitioner<br \/>\npreferred stamp revision against the aforesaid order, which was<br \/>\nalso dismissed.\n<\/p>\n<p>Learned counsel for the petitioner submits that for filing the stamp<br \/>\nrevision, the petitioner had deposited Rs.62,000\/- which is 1\/3rd of<br \/>\nthe amount demanded.\n<\/p>\n<p>Counter and rejoinder affidavits have been exchanged.\n<\/p>\n<p>I have heard the learned counsel for the petitioner and learned<br \/>\nStanding Counsel appearing for the State.\n<\/p>\n<p>It is undiputed fact that at the time of execution of the sale deed,<br \/>\nthe property in question was recorded as agricultural property and<br \/>\nstamp duty thereon was duly paid and the sale deed was registered.<br \/>\nSubsequently, after two years, the petitioner himself got the said<br \/>\nproperty declared as Commercial and raised certain construction<br \/>\non the same. The Sub-Registrar made an inspection of the said<br \/>\nproperty after two years and reported that the commercial activity<br \/>\nwas going on and on the basis of which an order under section<br \/>\n47-A of the Indian Stamp Act has been passed.\n<\/p>\n<p>It is settled law that the nature of the land is to be seen at the time<br \/>\n of execution of the sale deed and not beyond. Subsequently, the<br \/>\npetitioner himself got the said land converted into commercial, but<br \/>\nthat does not mean that at the time of execution of the sale deed,<br \/>\nthe said land was of any commercial value. Under these<br \/>\ncircumstances, the order passed under section 47-A of the Indian<br \/>\nStamp Act as well as the order of Commissioner under section<br \/>\n56(1) of the Indian Stamp Act cannot be sustained and is<br \/>\naccordingly, quashed.\n<\/p>\n<p>The writ petition is allowed. There shall be no order as to costs.\n<\/p>\n<p>The amount already deposited by the petitioner for preferring<br \/>\nrevision under section 56 (1) of the Indian Stamp Act shall be<br \/>\nrefunded to the petitioner within a month.\n<\/p>\n<p>Order Date :- 6.1.2010<br \/>\nVS.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Satya Prakash vs State Of U.P. &amp; Others on 6 January, 2010 Court No. &#8211; 30 Case :- WRIT &#8211; C No. &#8211; 25420 of 2009 Petitioner :- Satya Prakash Respondent :- State Of U.P. &amp; Others Petitioner Counsel :- N.K. Mishra Respondent Counsel :- C.S.C. Hon&#8217;ble Abhinava Upadhya,J. The contention of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-16256","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Satya Prakash vs State Of U.P. &amp; Others on 6 January, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/satya-prakash-vs-state-of-u-p-others-on-6-january-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Satya Prakash vs State Of U.P. &amp; 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