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 several appeals and remands, the petitioners challenged the orders in the High Court. The Court noted that the burden of proof to show the land was non-agricultural was on the authorities, who failed to provide sufficient evidence. Citing the Madras High Court’s ruling that the prosecution must affirmatively prove non-compliance with the Stamp Act, the Court concluded that the impugned orders were unsustainable. Consequently, the orders were quashed, and the authorities were directed to refund any amount deposited by the petitioners.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Heard Sri Sanjay Goswami, learned counsel for the petitioners and Sri Rishi Kumar, learned Additional Chief Standing Counsel for the State-respondents.
