Allahabad HC Quashes Stamp Duty Order – burden of proof to show land was non-agricultural was on authorities

Ramvati Rathore And Another Vs State Of U.P. And 2 Others (Allahabad High Court) In the case of Ramvati Rathore and Another vs. State of U.P., the Allahabad High Court reviewed a dispute over the assessment of stamp duty on agricultural land in Jhansi. The petitioners had purchased a portion of land, which was claimed to be agricultural, but the authorities imposed higher stamp duty, treating the land as non-agricultural due to its proximity to a National Highway. Despite multiple inspections confirming ongoing agricultural activity, the authorities persisted with their assessment. After sever...