2016 (9) TMI 1681

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... For the Petitioner : Mr. Khet 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 b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to the Collector (Stamp) for determination 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder impugned passed by the Collector (Stamp) 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the instrument , the possible future use of the 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 therefor....