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2021 DIGILAW 987 (ALL)

Mithilesh Devi v. State Of U. P.

2021-09-01

ROHIT RANJAN AGARWAL

body2021
JUDGMENT : Rohit Ranjan Agarwal, J. 1. Heard Sri Ganesh Kumar, learned counsel for the petitioner and learned Standing Counsel for respondents State. 2. This writ petition arises out of order passed by respondent no. 2 dated 18.02.2019 and order dated 25.02.2021 passed by respondent no. 3 in proceedings initiated for deficiency of stamp duty. 3. Facts in brief as disclosed are that father-in-law of petitioner namely, Ramjag executed a gift deed in her favour of Plot Nos. 208, 210, 100 and 107 situated in Mauja-Tenua, Tappa-Umra, Pargana-Basti Purab, Tehsil-Bhanpur, District Basti. On a complaint made by younger son of Ramjag on 23.02.2012, proceedings for deficiency of stamp duty started on the report of Assistant Collector dated 03.05.2012. An objection was filed by petitioner stating therein that petitioner had paid stamp duty in excess of the circle rate and the land in question is quite far away from the residential area. It was also stated that no declaration under Section 143 of the U.P.Z.A. and L.R. Act was made and thus no occasion arises for imposing deficiency on the agricultural land holding it to be Abadi. Respondent no. 2 relying upon the report dated 07.04.2017 placed by Sub Divisional Officer held that there was deficiency of Rs.55,700/-and imposed a penalty of the same amount totalling Rs.1,11,400/-and the same was to be deposited along with interest of 1.5% from the date of execution of document. 4. Against the order of Additional District Magistrate (Finance and Revenue), Basti, an appeal was preferred which was rejected by Deputy Commissioner (Stamp) Basti on 25.02.2021 solely on the ground that the gift deed was executed showing it to be an agricultural land while the land had potential value to be used for residential purpose. 5. It is contended by learned counsel for the petitioner that from the report dated 07.04.2017, which has been brought on record as Annexure-4 to the writ petition, Gata Nos. 100, 107, 208 and 210 are situated at a distance of 30 kms. from Railway Station/Bus Station, 7 kms. from Tehsil Headquarter, 30 kms. from Nagar Palika, Basti and 400 meters from Abadi and the said land is also situated 5 kms. from the nearest market area. 6. As far as Gata Nos. 100, 107, 208 and 210 are situated at a distance of 30 kms. from Railway Station/Bus Station, 7 kms. from Tehsil Headquarter, 30 kms. from Nagar Palika, Basti and 400 meters from Abadi and the said land is also situated 5 kms. from the nearest market area. 6. As far as Gata Nos. 100, 107 and 208 are agricultural land while Gata No. 210 is shown to be Abadi land though the nearby plots shown in the map are all agricultural land. 7. He further contended that the proceedings for deficiency of stamp duty was initiated on the basis of complaint of younger son of Ramjag and the revenue authorities had not found any deficiency nor any objection was raised at the time of execution of document as the land is agricultural. He submitted that report of Revenue Inspector dated 25.09.2018, which has been brought on record as Annexure-5 to the writ petition, indicates that the said plots are not recorded as Abadi under Section 143 of the U.P.Z.A. and L.R. Act. 8. Learned Standing Counsel while opposing the writ petition submitted that both the authorities had recorded the concurrent finding that the land in question is Abadi and rightly arrived at a conclusion that there was deficiency of stamp duty. 9. I have heard rival submissions of learned counsel for the parties and perused the material on record. 10. It is not in dispute that proceedings for deficiency of stamp duty under Section 47 of the Stamp Act started on complaint of one of the sons of Ramjag who had executed gift deed in favour of his daughter-in-law. The report of the Sub Divisional Officer dated 07.04.2017 highly speaks about the placement of the land in question as a detailed report has been given wherein it is stated that the Railway Station/Bus Station is situated 30 kms. from the land in dispute and the Tehsil Headquarter is situated at 7 kms., while Nagar Palika, Basti is at a distance of 30 kms. while village Abadi in case of Gata No. 100 is 400 meters away as far as Gata No. 107 is concerned, it is 200 meters away. As far as Gata Nos. 208 and 2010 is concerned, report takes note of the fact that apart from what has been stated for Gata No. 100 and 107, market is at a distance of 5 kms. from Gata Nos. As far as Gata Nos. 208 and 2010 is concerned, report takes note of the fact that apart from what has been stated for Gata No. 100 and 107, market is at a distance of 5 kms. from Gata Nos. 208 and 210 while Abadi is near the said two Gatas but nothing has been brought to show that any residential house or Abadi exist near Gata Nos. 208 and 2010. The report of the Revenue Inspector of the year 2018 further clarifies the fact that no declaration under Section 143 of the U.P.Z.A. and L.R. Act has been made and the land is situated within the village and agricultural activity is being carried out on the said land. 11. Solely on the basis of the complaint, present proceedings for deficiency has been initiated against the petitioner who is neither a purchaser of the land and has only been gifted the said land out of love and affection from her father-in-law for which the revenue authorities has proceeded on wrong assumption holding it to be a sale and imposing stamp duty as if transaction has been carried out to evade the stamp duty. 12. From the perusal of the judgment as well the report submitted by Sub Divisional Officer and Revenue Inspector, I find that the transfer in question in form of gift deed was of the agricultural land by the father-in-law in favour of the petitioner and the revenue authorities have failed to bring on record any material to substantiate that any Abadi was existing nearby. Simple averment that Abadi exist would not suffice and before holding deficiency, the State has to bring on record that Abadi exist next to the plot in question on which the deficiency of stamp is being imposed. In the present case, the authorities have miserably failed to bring on record any material for Gata Nos. 208 and 210 that there exist any Abadi. As far as Gata Nos. 100 and 107 is concerned, it is admitted case of the district authorities that it is an agricultural land. 13. Considering the facts and circumstances of the case, I find that the gift deed executed by Ramjag in favour of the petitioner does not suffer from any deficiency of stamp duty. The orders impugned are unsustainable in the eyes of law and are hereby quashed. 14. Writ petitioner stands allowed.