Prayag Dant Vigyan Anusandhan Vs State Of U.P. And 4 Others (Allahabad High Court)
Allahabad High Court held that land in question was purchased as an agricultural land and the same was not declared u/s. 143 of UPZA & LR Act as an abadi land. Thus, once the land is not declared as abadi land, authorities were not justified in treating the same as non-agricultural land.
Facts- Petitioner submits that vide registered Sale deed dated 09.2014, an agricultural land was purchased and paid the due stamp duty thereof. Thereafter, on the basis of spot inspection dated 18.12.2018, proceedings under Section 47-A of the Indian Stamp Act were initiated against the petitioner. In pursuance thereof, a notice was issued to the petitioner to which a reply was submitted, but not being satisfied from the same, the impugned order was passed holding deficiency of stamp duty amounting to Rs. 1,25,750/- as well as penalty of Rs. 12,000/- along with interest @ 1.5% per mensum from the date of execution of sale deed, against which an appeal was preferred, which has also been dismissed without considering the material available on record.
Conclusion- Held that the land in question was purchased as an agricultural land and at the time of survey, it was also not in dispute that the proceedings of Section 143 of UPZA and LR Act were not initiated and the land in question was not declared as an abadi land.
