IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO(S).13324 OF 2024 (ARISING OUT OF S.L.P (CIVIL) NO(S).8370/2019)
ASIF KHAN & ORS. APPELLANT(S)
VERSUS
THE STATE OF UTTAR PRADESH & ANR. RESPONDENT(S)
O R D E R
1. Heard the learned counsel appearing for the parties.
2. Leave granted.
3. It is necessary to make a reference to the factual aspects.
The appellants are the purchasers of a residential plot admeasuring
362.54 square metres situated at Mohalla Sarvat Gate (North),
Muzaffarnagar. The appellants acquired the said plot by a sale
deed dated 28th May, 2008. The case of the appellants is that they
paid the stamp duty on the said document as per the notified circle
rate at the rate of Rs.5,700/- per square metre. After
registration of the sale deed, spot inspection was conducted by the
Sub-Registrar, Muzaffarnagar and the Additional District Magistrate
(for short, “the ADM”), Finance/Revenue, Muzaffarnagar. On the
basis of the report submitted by the ADM recording that there was a
deficiency in stamp duty, a notice was issued to the appellants
calling upon them to correct the valuation. After considering the
objections raised by the appellants, the Assistant
Commissioner/Collector (Stamp) by an order dated 31st August, 2009
came to a conclusion that there was a deficiency of stamp duty of
Rs.3,33,500/- (Rupees ...