appeal for stamp duty
Querist :
Anonymous
(Querist) 04 August 2011
This query is : Resolved
Dear sir,
A case has filed by stamp commissioner to ADM court for less payment of stamp duty of UPSIDC leased land registered by UPSIDC in my favor in march 31,2010 because of G.O of UP govt of Aug 2009 that if property allotment is more than six month then for registered purpose market value will be taken and in special case registering authority can give one year time and all the allotment prior to g.o will be treated from g.o date but on first lease. In oct Govt amended and deleted the FIRST allotment word.I have taken this property from first allotee and given transfer levy to UPSIDC in 2004. but completed the formalities in 2010 and UPSIDC registered in my favour in march 2010 and posation im april 2011.ADM court has ordered aginst me . the case is about4.5 lacs less stamp duty. i want to know where should I appeal Either Commissioner court or Revenue board. Kindly guide us
thanking you
prabhakar singh
(Expert) 04 August 2011
FILE AN APPEAL BEFOREChief Controlling Revenue Authority ,since in my opinion
section 56 of THE INDIAN STAMP ACT, 1899 (AS AMENDED AND APPLICABLE IN UTTAR PRADESH ) has application in your case which reads:
CHAPTER –VI.
REFERENCE AND REVISION.
56. Control of, and statement of case to, Chief Controlling Revenue
Authority.-
(1) The power exercisable by a Collector under Chapter IV and Chapter
V and under clause (a) of the first proviso to Section 26 shall in all
cases be subject to the control of the Chief Controlling Revenue
Authority.
*[(1-A) Notwithstanding anything contained in any other provisions of
this Act, any person including the Government aggrieved by an order of
the Collector under Chapter-IV, Chapter-V or under clause (a) of the
first proviso to Section 26 may, within 60 days from the date of receipt
of such order prefer an appeal against such order to the Chief
Controlling Revenue Authority, who shall after giving the parties a
reasonable opportunity of being heard consider the case and pass such
order thereon as he thinks just and proper and the order so passed shall
be final.
Provided that no application for stay of recovery of any disputed
amount of stamp duty including interest thereon or penalty shall be
entertained unless the applicant has furnished satisfactory proof of the
payment of not less than one third of such disputed amount.
Provided further that where the Chief Controlling Revenue Authority
passes an order for the recovery of any stamp duty interest thereon or
penalty, or for the stay of the operation of any order appealed against
and such order results in the stay of recovery of any stamp duty, interest
thereon or penalty, such stay order shall not remain in force for more
than thirty days unless the appellant furnishes adequate security to the
satisfaction of the Collector concerned for the payment of the
outstanding amount.]
* inserted by Uttar Pradesh Act no.38 of 2001 with effect from 20-5-
2002.
(2) If any Collector, acting under Section 31, Section 40 or Section 41,
feels doubt as to the amount of duty with which any instrument is
chargeable, he may draw up a statement of the case, and refer it,
with his own opinion thereon, for the decision of the Chief
Controlling Revenue Authority.
(3) Such Authority shall consider the case and send a copy of its
decision to the Collector who shall proceed to assess and charge the
duty (if any) in conformity with such decision.
