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2017 DIGILAW 2003 (ALL)

S. K. Agencies v. State of U. P.

2017-08-28

B.AMIT STHALEKAR

body2017
JUDGMENT : B. Amit Sthalekar, J. Rejoinder affidavit filed by the petitioner today is taken on record. Heard Sri Pavan Kishore, learned counsel for the petitioner and learned standing counsel for the State-respondents. 2. The petitioner in this writ petition is seeking quashing of the order dated 12.3.2008 passed by the Commissioner, Bareilly Division, Bareilly in Stamp Appeal no.96/2006-07 and order dated 19.5.2007 passed by the Collector, Bareilly. 3. Briefly stated the facts of the case are that the petitioner purchased plot nos. 677, 678, 679, 680 and 681 measuring area 1650 sq. m. situated in village Bihar Man Nagla, District Bareilly through a sale deed dated 6.12.2003. Stamp duty has been paid at rates as applicable to the agricultural land. 4. The contention of the petitioner is that the land in question at the time of purchase was agricultural land and treating it to be agricultural land stamp duty of Rs. 82,500/- thereon was paid on the market value of the property in question being Rs. 8,25,000/-. The Stamp Authority has, however, treated the property to be residential and determined stamp duty thereon. Aggrieved by the order of the Additional Collector (F. &.R.) Bareilly dated 19.5.2007 the petitioner filed stamp appeal which has also been dismissed by the Commissioner by his order dated 12.3.2008. 5. The contention of the petitioner throughout is that the land in question is agricultural land and it is not abadi. 6. The Additional Collector/Stamp Authority has, however, held that plot no.677 is recorded in the revenue record as abadi (residential) whereas plots no.678, 679, 680 and 681 are recorded as urban ceiling land and, therefore, has determined its market value treating it to be residential and deficiency of stamp duty has been determined accordingly. 7. Learned counsel for the petitioner on the other hand submitted that the land which is marked as urban ceiling land is agricultural land though within municipal limits. He has referred to the provisions of section 2 (q) of the Urban Land (Ceiling And Regulation) Act, 1976 (hereinafter referred to as 'the Act 1976'). 8. Section 2 (q), however, describes 'vacant land'- is land not being land mainly used for the purpose of agriculture, in an urban agglomeration. 9. He has referred to the provisions of section 2 (q) of the Urban Land (Ceiling And Regulation) Act, 1976 (hereinafter referred to as 'the Act 1976'). 8. Section 2 (q), however, describes 'vacant land'- is land not being land mainly used for the purpose of agriculture, in an urban agglomeration. 9. Section 2 (q) of the Act reads as under:- "(q) "vacant land" means land, not being land mainly used for the purpose of agriculture, in an urban agglomeration, but does not include (i) land on which construction of a building is not permissible under the building regulations in force in the area in which such land is situated; (ii) in an area where there are building regulations, the land occupied by any building which has been constructed before, or is being constructed on, the appointed day with the approval of the appropriate authority and the land appurtenant to such building; and (iii) in an area where there are no building regulations, the land occupied by any building which has been constructed before, or is being constructed on, the appointed day and the land appurtenant to such building: Provided that where any person ordinarily keeps his cattle, other than for the purpose of dairy farming or for the purpose of breeding of live stock, on any land situated in a village within an urban agglomeration (described as a village in the revenue records), then, so much extent of the land as has been ordinarily used for the keeping of such cattle immediately before the appointed day shall not be deemed to be vacant land for the purposes of this clause." 10. From the definition of land as defined in the Act 1976 what emerges is that, land has been defined to mean a land, not being land mainly used for agriculture purpose. 11. In this view of the matter, it being an undisputed fact that in the revenue records the land in dispute has been described as urban ceiling land clearly connotes the nature of land as one which is not being used for agricultural purposes. 12. In this view of the matter, if the Stamp Authorities have determined the market value of the land treating it to be residential land and have determined the deficiency of stamp duty thereon at rates applicable to residential land, it cannot be said that they erred in passing the impugned orders. 13. 12. In this view of the matter, if the Stamp Authorities have determined the market value of the land treating it to be residential land and have determined the deficiency of stamp duty thereon at rates applicable to residential land, it cannot be said that they erred in passing the impugned orders. 13. Therefore on a conspectus of facts I do not find any illegality or infirmity in the impugned orders. 14. The writ petition lacks merit and is accordingly dismissed.