Harmonious construction of stamp rules preserves the registering officer's power to refer understated property values to the Collector.

Rule 59(B) of the Rajasthan Stamp Rules, 1955 was upheld as consistent with Section 47A of the Rajasthan Stamp Act, 1899 because delegated legislation must be construed harmoniously with the parent statute. The court held that circle rate or district committee assessment could operate only as a relevant benchmark, not a conclusive limit, and could not bar the registering officer from referring an instrument to the Collector where there is prima facie reason to believe the market value is understated. The rule therefore did not make the statutory power of reference nugatory.

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Issues: Whether Rule 59(B) of the Rajasthan Stamp Rules, 1955 was ultra vires Section 47A of the Rajasthan Stamp Act, 1899.

Analysis: Section 47A is the substantive provision empowering the registering officer to refer an instrument to the Collector where the market value of immovable property is not truly set forth. Rule 59(B), being delegated legislation, could be read consistently with that provision by treating the district-level committee assessment or circle rate as a relevant benchmark, without making it conclusive in every case. The rule could not be construed so as to prevent the registering officer from referring a matter to the Collector where he prima facie believes that the true market value is higher than the circle rate. The two provisions were therefore capable of being reconciled by harmonious construction, and the rule did not render the statutory power nugatory.

Conclusion: Rule 59(B) was not ultra vires Section 47A, and the registering officer retained power to make a reference to the Collector in an appropriate case.

Ratio Decidendi: Delegated legislation must be construed, where possible, so as to operate consistently with the parent statute, and a market-rate rule cannot exclude the statutory power of reference where the registering officer has reason to believe the property value is understated.

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