Allahabad High Court
Jai Shankar Tripathi vs State Of U.P. & 8 Others on 25 February, 2015
Author: Arun Tandon
Bench: Arun Tandon
HIGH COURT OF JUDICATURE AT ALLAHABAD ?Court No. - 10 Case :- WRIT - C No. - 4774 of 2015 Petitioner :- Jai Shankar Tripathi Respondent :- State Of U.P. & 8 Others Counsel for Petitioner :- Sujeet Sinha Counsel for Respondent :- C.S.C.,Ajit Kr.Singh,S.P. Singh Hon'ble Arun Tandon,J.
Hon'ble Shamsher Bahadur Singh,J.
Heard learned counsel for the parties.
We have carefully examined the contained of the Government Order dated 10th May, 1995 and dated 24th May, 1995 with reference to which free hold deed has been executed in favour of the petitioner by Allahabad Development Authority on mere payment of 2% of the registration fee.
In our opinion, Government Orders of 1995 having no application in the fact of the case inasmuch as lease deed was executed in favour of the petitioner by the Allahabad Development Authority in the year 2001 while the Government Order referred to talks of leases which had been executed earlier ("Purv main") We further find that under notification dated 17th November, 1995 exemption was granted in the matter of payment of stamp duty chargable on the instrument to the extent of the amount which exceeds the amount of consideration set forth in the instrument up to the market value of such land or house. However, the explanation clause in the notification clarifies the word consideration and it mean free hold charges and lumpsum payment of amount of lease rent taken by the Board or Authority for the purpose of converting lease hold right into free hold right.
The Vice-Chairman of the Allahabad Development Authority may file his personal affidavit indicating as to under which authority of law free hold rights have been granted in favour of the petitioner under the deed executed on 16.03.2012. The Sub-Registrar may explain as to how stamp duty has been charged only on the amount recovered as free hold rights only.
Put up day after tomorrow i.e. on 27.02.2015.
Copy of this order be issued to the learned Standing Counsel and the counsel for the Development Authority by 26.02.2015.
Order Date :- 25.2.2015 Ajay