Siddhant Mahajan vs Commissioner, Meerut and Another

Hon''ble Bharati Sapru, J.—This writ petition has been filed by the petitioner seeking a writ of certiorari to quash the order dated 23.5.2011 passed by the Stamp Commissioner and the order dated 5.1.2011 passed by the respondent No. 2, Additional District Magistrate (Finance & Revenue) in proceedings arising out of Section 47-A of the Indian Stamp Act in pursuance of the registration of an instrument dated 28.5.2008.

Pleadings have been exchanged and the matter is being disposed of at the stage of admission itself.

It is the contention of the petitioner that circle rates, which have been applied to it at the rate of Rs.2100/-per square meter, wrongly applied to the petitioner for the land purchased at Partapur Industrial Estate, Merut having an area of 2800 square yards.

It is the case of the petitioner that this plot of land is situated eighty meters away from the middle of the National Highway and therefore, the rate payable by the petitioner would be at the circle rate of Rs.1400/-as per the rate list of the relevant time issued by the Government. The rate list was applicable between 1.8.2007 to 1.8.2008.

The fact stated by the petitioner that the plot is eighty meters away from the National Highway is also recorded in the order passed by the Commissioner dated 23rd May, 2011.

In paragraph No. 13 of the counter affidavit filed by the State this factum has been repeated that the property purchased by the petitioner is at a distance of eighty meters away from the middle of the National Highway and the State also relied on the same circle rate list.

In view of the averments made by the State in its counter affidavit it becomes clear that the market value of the property in question can be assessed on the basis of the circle rate for land, which is beyond forty meters away from the middle of the road and thus, the rate, which would be applicable to the petitioner would be Rs.1400/-per square meter and not Rs.2100/-per square meter as decided by the two authorities.

The petitioner on its part has not given any misleading statement or information with regard to the sites of its property, in fact the same has been confirmed by the inspections made by the State and therefore, the penalty imposed on the petitioner is not justified, the penalty is deleted. Insofar as the stamp deficiency is concerned, that has also not been correctly assessed in view of the statement made in the counter affidavit. The market value of the petitioner''s property in respect of the instrument registered on 28.5.2008 shall be assessed on the basis of the circle rate of Rs.1400/-per square meter. The matter is therefore, remanded to the Additional District Magistrate (Finance & Revenue) to re-assess the market value of the petitioner''s land at the circle rate of Rs.1400/-per square meter. He may decide the matter on remand within a period of three months from the date of production of a certified copy of this order before him. The impugned orders are set aside.

This writ petition is allowed as above.

Any deposits made by the petitioner in pursuance of the orders of the Court below or in pursuance of the orders of this Court shall remain in deposit till further orders passed by the Additional District Magistrate (Finance & Revenue) and due adjustment shall be given to the petitioner of the amount, which has been already deposited.