2015 (4) TMI 1367

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....ditional Government Counsel. ORDER HON'BLE MR. JUSTICE SANGEET LODHA 1. By way of this writ petition, the petitioner has questioned legality of order dated 26.9.08 passed by the Collector (Stamp), Circle-Bhilwara, under Section 51 of the Rajasthan Stamp Act, 1998 (for short "the Act") creating the demand of Rs. 3,61,000/- towards the deficient stamp duty and registration charges.....

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....a notice for determination of deficient stamp duty and registration charges, on the reference being made by the Registering Officer to the Collector (Stamp). After hearing both the parties, taking into consideration the fact that adjacent land converted to the residential use, sold by the petitioner's brother was valued at the residential rate, the Collector (Stamp) proceeded to assess the mar....

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....e market value assessed by the Collector (Stamp), assuming the residential use of the land is ex facie illegal and without jurisdiction. In support of the contention, learned counsel 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, learned Additional Government Cou....

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....y of any relevance and no assessment of the market value of the land can be made keeping in view the intended use of the land by the beneficiary of the instrument. A bare perusal of the order impugned reveals that the market value of the land in question has been assessed by the Collector (Stamp) on the basis of the value of the adjacent land sold after due conversion of the land for residential p....