Uttarakhand High Court
Sharad Gupta And Another vs Chief Controlling Revenue Authority ... on 17 May, 2017
Equivalent citations: AIR 2017 UTTARAKHAND 174
Author: U.C. Dhyani
Bench: U.C. Dhyani
IN THE HIGH COURT OF UTTARAKHAND AT
NAINITAL
Writ Petition (M/S) No. 1180 of 2017
Sharad Gupta and another ................ Petitioners
versus
Chief Controlling Revenue Authority and others
.......... Respondents
Mr. Siddharth Singh, Advocate, present for the petitioners.
Mr. R.C.Arya, Standing Counsel, present for the State.
U.C. Dhyani, J. (Oral)
By means of present writ petition, the petitioners seek following relief, among others:
"Issue a writ, order or direction in the nature of certiorari quashing the judgment dated 21.04.2017 passed by respondent no.1 (annexure-1) and further the order and judgment dated 17.10.2016 passed by respondent no.2 (annexure-2) on reference of respondent no. 3, whereby deficient stamp payment, penalty, interest has been imposed arbitrarily and further to quash the reference proceedings. ."
2. The matter was referred by the Sub Registrar (respondent no. 3 herein) to the Collector, Stamps, District 2 Haridwar, under Section 47-A of the Indian Stamp Act, 1899 (U.P. Amendment Act,1998), stating therein that the property was under valued and stamp duty paid is deficient. On such reference, a notice (annexure-10) was issued to the petitioners on 1st May, 2015. Said notice was replied by the petitioners on 22 August, 2016 (annexure-11). Thereafter, the impugned order was passed by Collector on 17.10.2016 (annexure-2), which was challenged before respondent no.1 without successes, hence present writ petition.
3. Learned counsel for the petitioners drew the attention of this Court towards Section 47-A of the Indian Stamp Act, 1899 (U.P. Amendment Act 1998). Relevant portion of which runs as under:
"47-A. Under-valuation of the instrument.-(1)(a) If the market value of any property which is the subject of any instrument, on which duty is chargeable on the market value of the property as set forth in such instrument, is less than even the minimum value in accordance with the rules made under this Act, the registering officer appointed under the Registration Act, 1908, shall notwithstanding anything contained in the said Act, immediately after presentation of such instrument and before accepting it for registration and taking any action under Section 52 of the said Act, require the person liable to pay stamp duty under Section 29, to pay the deficit stamp duty as computed on the basis of the minimum value determined in accordance with the said rules and return the instrument for presenting again in accordance with Section 23 of the Registration Act, 1908.
(b) When the deficit stamp duty required to be paid under clause
(a) is paid in respect of any instrument and the instrument is presented again for registration, the Registering Officer shall certify by endorsement thereon, that the deficit stamp duty has been paid in respect thereof and the name and the residence of the person paying them and register the same.
(c) Notwithstanding contained in any other provisions of this Act, the deficit stamp duty may be paid under clause (a) in the 3 form of impressed stamps containing such declaration as may be prescribed.
(d) If any person does not make the payment of deficit stamp duty after receiving the order referred to in clause (a) and presents the instrument again for registration, the registering officer shall, before registering the instrument refer the same to the Collector, for determination of the market value of the property and the proper duty payable thereon.
(2) On receipt of a reference under sub- section (1), the Collector shall after giving the parties a reasonable opportunity of being heard and after holding an enquiry in such manner as may be prescribed by rules made under this Act, determine the market value of the property which is the subject of such instrument and the proper duty payable thereon."
4. Learned counsel for the petitioners submitted that although the Collector has given opportunity of being heard to the parties, but, no inquiry has been held in the manner as prescribed by Rules made under this Act. Rule 7 of the U.P. Stamp (Valuation of Property) Rules, 1997 prescribes procedure on receipt of a reference or when suo motu action is proposed under Section 47-A of the Indian Stamp Act, 1899 (U.P. Amendment 1998). A perusal of the order impugned will indicate that although reasonable opportunity of being heard has been given by the Collector, but, it appears that no inquiry has been held in terms of Rule 7 of the Uttar Pradesh (Valuation of Property) Rules, 1997.
5. The matter is, therefore, remanded back to the Collector, Haridwar for taking a fresh decision, in accordance with law, within four weeks from today, after giving reasonable opportunity of being heard and after holding an inquiry as prescribed by Rules made under this Act.
46. The order impugned shall be kept in abeyance for a period of four weeks from today.
7. Writ Petition stands disposed of at the admission stage.
(U.C. Dhyani, J.) 17.05.2017 Kaushal 5