IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL. Writ Petition No. 407 of 2004 (M/S) State of Uttaranchal through Revenue Secretary, Uttaranchal Shasan, Dehradun and another. ...................Respondents. Versus Additional Commissioner, Sharanur Division Sharanpur and two others. .....................Respondents. Sri Sudhir Kumar learned Brief Holder for the State. Dated: - 24.10.08 Hon’ble B.S. Verma, J. Heard Sri Sudhir Kumar, learned Brief for the State. By means of this writ petition, the petitioner has sought a writ in the nature of certiorari quashing the order dated 14.10.1999 passed by the Additional Commissioner, Sharanpur Division in Stamp Revision No.5 of 1998-99 (Annexure No.1 to the writ petition). Brief facts giving rise to this writ petition are that the respondent nos. 2 and 3. had purchased a piece of land on 27.6.1996 admeasuring 0.139 hectare in khasra plot no.832 of Village Jawalapur, Tehsil & District Haridwar. During the course of inspection, an objection was raised by the auditor that the valuation of non- agricultural land was fixed as 2 lakhs per bigha in Jwalapur Village as per list dated 22.11.1994. The A.D.M. (Finance), Haridwar in Stamp Case No. 49 of 1998-99 (State Vs. Niru and others) under Section 340-A of the Stamp Act, after hearing the respondent nos. 2 and 3, has directed to pay the stamp duty Rs. 2 lakhs per bigha. Aggrieved by the order dated 16.9.1988 passed by the A.D.M. (Finance) the respondent nos. 2 and 3 preferred a revision before Additional Commissioner, Saharanpur. The Additional Commissioner, Saharanpur after hearing the parties has given a categorical finding that in the relevant fasali year, i.e. 1405-10F the plot no. 832 area 0.139 hectare is recorded out of municipal limit Jwalapur and in the khasara in relevant fasali year, i.e. 1406F in kharif the crop ‘Dhan’ has been sown and in the khasara in fasali year, i.e, 1405 F in rabi the crop ‘wheat’ has been sown and the land is situated adjoining to nala and auditor objection was also rebutted by the Sub-registrar and it has been mentioned in his report that land was agricultural land at the time of execution of the sale deed and the circle rate for paying the stamp duty was Rs. 70,000/- per bigha and the respondents nos. 2 and 3 has paid the stamp duty as per circle rate fixed by the Collector at the relevant point of time. The auditor’s objection was raised on the ground that the land is within the municipal limit of village Jwalapur. The finding of the A.D.M. (Finance) was rightly set aside by the learned Additional Commissioner, Sharanpur. The petitioner has miserably failed to show that the land in question, which was transferred by the sale deed, is within the municipal limits of vilage Jwalapur. Apart from this the petitioner has not sufficiently explained the latches why the petition has been filed after a lapse of five years. By perusal of the impugned orders, I find that on the basis of revenue record the learned Additional Commissioner has rightly held that the land being out of municipal limit, the stamp duty has properly been paid on the sale deed at the relevant point of time. The writ petition is devoid of merit and is liable to be dismissed. The writ petition is dismissed in limine. No order as to costs. All pending applications stands disposed of accordingly. (B.S. Verma, J.) 24.10.08 RMY