An Additional District Magistrate’s court in Uttarakhand’s Tehri Garhwal has imposed penalties totalling ₹1.89 crore in four cases involving alleged stamp duty evasion during property registration. The action followed findings that land declared as vacant in registered sale deeds was, in fact, developed with multi-storey residential buildings, resulting in an alleged underpayment of stamp duty.
According to officials, the court of Additional District Magistrate Shailendra Negi disposed of four cases after examining records relating to property transactions in Tapovan village of Tehri Garhwal district. During the proceedings, it was found that the land had been shown as vacant at the time of registration of the sale deeds.
However, subsequent local inspection reportedly revealed that seven-storey apartment buildings had already been constructed on the properties. Authorities concluded that the incorrect declaration resulted in evasion of the applicable stamp duty and initiated proceedings under Section 47A of the Indian Stamp Act, 1899, which deals with undervaluation and recovery of deficient stamp duty.
The court directed the parties concerned to pay the deficient stamp duty along with a surcharge calculated at 1.5% per month from the date of execution of the sale deeds until the date of the order. Officials said the surcharge was imposed in accordance with the applicable provisions governing recovery of deficient stamp duty.
Each of the four cases attracted a penalty of ₹47,49,960, taking the combined liability across all cases to ₹1,89,99,840.
The proceedings relate to property transactions involving Ankit Bhatia, Nitesh Kumar, Pankaj Sharma, and a joint case concerning Nitesh Kumar and Ankit Bhatia. According to the authorities, all four matters involved alleged stamp duty evasion arising from the manner in which the properties were described during registration.
Revenue authorities stated that the action forms part of efforts to curb stamp duty evasion and ensure accurate disclosure of property details during registration. Officials emphasised that property descriptions submitted in sale deeds are subject to verification and that any discrepancy affecting stamp duty liability may attract recovery proceedings and statutory penalties.
Authorities said the orders have been passed in accordance with the provisions of the Indian Stamp Act, and any further legal remedies available to the affected parties would be governed by the applicable law.
