Nand Lal v. Deputy Commissioner (Stamp) and Another
Case brief
What is this about?
Allahabad High Court writ petition (WRIT - C No. 2392 of 2020), Nand Lal v. Deputy Commissioner (Stamp) and another, challenging determination of deficiency of stamp duty on a sale-deed; dispute over distance of land from National Highway (declared beyond 200 mtr. in instrument, found within 50 mtr. on spot inspection); court held the factual finding was not shown to be contrary to record, upheld the stamp authority's order, and dismissed the petition on 8.2.2023 (Saurabh Shyam Shamshery, J.).
What did the court decide?
There is no reason to disbelieve the spot inspection conducted by the authority and the order passed on the basis of that report, since the petitioner failed to show that the factual finding regarding the land was contrary to the record; consequently the writ petition has no force. ¶¶8