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Documents citing Sarvoday Babu Uddeshiya Vikas Samiti vs Commissioner, Kanpur Division & Others on 8 January, 2014

Archana Gupta And Others vs State Of U.P. And Others on 18 October, 2019

In the case of Sarvoday Babu Uddeshiya Vikas Samiti (supra) this Court in paragraph 12 has held that when a land is an agricultural land and is not an abadi and has not been declared non-agricultural but continue to be shown as agricultural in the revenue records, the stamp duty in respect of such land is to be paid on the basis of current rate applicable to agricultural land. Paragraphs 12 and 13 of the said judgement are being extracted herein below:-
Allahabad High Court Cites 6 - Cited by 0 - S Srivastava - Full Document

Reena Gupta vs State Of U.P. And Others on 18 January, 2020

Considering and following the ratio of the judgments in the cases of Sarvoday Babu Uddeshiya Vikas Samiti (Supra) and M/s Prosperous Buildcon Pvt. Ltd. v. State of U.P. and others, I have no hesitation in holding that the order dated 20th July, 2009 deserves to be aside, as the same is based upon the view that the land in question has the potential to be used as a commercial land. Consequently, the appellate order dated 14.6.2010 also quashed. The amount deposited by the petitioner in terms of the order passed by this Court shall be refunded to the petitioner, along with interest at the rate of 8% per annum, within a period of four months from the date when an application is filed for refund of the same along with a certified copy of this order.
Allahabad High Court Cites 7 - Cited by 0 - P Bhatia - Full Document

Tirath Raj Rai vs State Of U.P. And Others on 24 March, 2023

4. According to the petitioner's counsel, the order passed by Assistant Commissioner Stamp as well as Revisional Authority assuming that the potential value of the land was much more than the price disclosed in the sale deed cannot be the basis for proceeding under Section 47A read with 33 of the Act as the value of the land shall be considered on the date when the sale deed was executed. He has relied upon the decision of coordinate Bench of this Court in Vijay Kumar & Anr. Vs. Commissioner, Meerut Division, Meerut & Anr., 2008 (7) ADJ 293; Anshu Chhabara Vs. Collector, Jhansi & Anr., 2008 (9) ADJ 736 and Sarvoday Babu Uddeshiya Vikas Samiti vs. Commissioner, Kanpur Division & Ors. 2014(1) ADJ 415.
Allahabad High Court Cites 6 - Cited by 0 - R R Agarwal - Full Document

Sanat Kumar Jain Objection Filed vs State Of U.P. Thru Collector Bahraich ... on 19 April, 2024

In the case of Sarvoday Bahu Uddeshiya Vikas Samiti, Etawah (supra), it has again been held that potential value of land in future and future user would not justify determination of market value of property which is to be seen as on the date when the instrument was executed/registered. It has been held that there must be definitive proof or basis or material available on record for the authority concerned for determining higher market value then that which has been stated in the instrument. Reliance has also been placed on various other judgments rendered by this Court that higher stamp duty cannot be imposed merely on the basis of presumption that the property may be used for commercial activities.
Allahabad High Court Cites 11 - Cited by 0 - M Mathur - Full Document
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