TaxTMI 
TaxTMI 
2016 (9) TMI 1681
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....Singh For the Respondents : Mr. Parwat Singh for Mr. N.S. Rajpurohit. ORDER 1. This writ petition is directed against order dated 3.8.99 of the Collector (Stamp), Pali, whereby while accepting the reference made by the Senior Account Officer, Registration & Stamp, Rajasthan, under Section 47A of the Indian Stamp Act, 1899 ('the Act') as adapted by the State of Rajasthan, the deficient s....
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.... of deficient stamp duty, registration charges and penalty. The Collector (Stamp) assessed the market value of the property at Rs. 12,48,720/- on the ground that since the property is situated on the main road, it is bound to be used for non- agriculture purpose and accordingly assessed the market value thereof as aforesaid, treating the property to be residential and created a demand against....
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.... is ex facie illegal and arbitrary. In support of the contention, learned counsel has relied upon a decision of the Hon'ble Supreme Court in the matter of "State of U.P. & Ors. Vs. Ambrish Tandon & Anr.' 2012 (1) WLC (SC) Civil 402. 4. On the other hand, counsel appearing for the respondents submitted that if prima facie it is found that the land is being used for residential or non agric....
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.... property is hardly of any relevance and no assessment of the market value of the property can be made keeping in view the intended use of the property by the beneficiary of the instrument. It has come on record that the property in question was an agriculture land at the time of execution of the sale deed and the registration thereof and therefore, the stamp duty and registration charges having b....