Appeal dismissed, affirming commercial land classification & stamp duty demand. No error found in lower court's judgment.

The appeal was dismissed as lacking merit, affirming the lower court's judgment that upheld the Collector's classification of Plot-B as commercial land and the associated stamp duty demand. The court found no error in the decision of the Single Judge and confirmed the orders of the Collector (Stamps) and the Rajasthan Tax Board. The appellant's argument regarding the agricultural nature of Plot-B was not supported by sufficient documentary evidence, and the cited judgments were considered irrelevant to the case.

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Issues:
1. Dismissal of writ petition without calling upon the respondents.
2. Dispute regarding the classification of Plot-B as commercial or agricultural land.
3. Impounding of sale deed by Sub-Registrar for deficient stamping.
4. Collector's valuation of the sale deed and demand for stamp duty.
5. Challenge of the Collector's decision before the Rajasthan Tax Board.
6. Appellant's argument regarding the commercial nature of Plot-B.
7. Justification for treating Plot-B as agricultural land.
8. Lack of documentary evidence provided by the appellant.
9. Applicability of cited judgments to the current case.

Analysis:

1. The appeal was filed against the dismissal of a writ petition without allowing the respondents to present their case, confirming the orders of the Collector (Stamps) and the Rajasthan Tax Board. The appellant had purchased two plots, Plot-A and Plot-B, with Plot-A converted for commercial use and a petrol pump installed. Plot-B was claimed to be unconverted agricultural land, leading to a dispute over its classification.

2. The main contention was the treatment of Plot-B as commercial land by the Collector (Stamps), resulting in a demand for stamp duty, registration charges, and penalty. The appellant argued that Plot-B remained agricultural, emphasizing the separate descriptions of Plot-A and Plot-B in the sale deed. The Collector's decision was upheld by the Rajasthan Tax Board, prompting the writ petition.

3. The appellant's counsel highlighted the condition of the Indian Road Congress, requiring land near highways to remain open for potential widening, suggesting that Plot-B's proximity to the highway prevented its conversion to commercial use. Despite the separate descriptions in the sale deed, the authorities maintained that Plot-B's connection to Plot-A, where the petrol pump was operational, indicated a commercial nature.

4. The court noted the lack of documentary evidence from the appellant to refute the findings that Plot-B abutted the State Highway No.30 and provided the only access to Plot-A. The judgments cited by the appellant were deemed irrelevant to the case, leading to the dismissal of the appeal for lack of merit.

5. In conclusion, the court found no error in the decision of the Single Judge, upholding the Collector's classification of Plot-B as commercial land and the associated stamp duty demand. The appeal was dismissed as lacking merit, affirming the lower court's judgment.

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