; HIGH COURT OF CHHATTISGARH, BILASPUR Writ Petition (C) No.1613‘of 2008 PETITIONERS: 1. Sushi! Kumar Saluja,‘ Aged about 50 years, S/o Shri Chunnilal Saluja. 2. Smt. Anshu Saluja, Aged about 47 years, W/o Sushil Kumar Saluja, 3. Aman Saluja, Aged about 24 years, S/o Sushil Kumar Saluja. 4. Rajesh Kumar Saluja, Aged about 47 years, S/o Shri Chunnilal Saluja. Smt. Nirmal Saluja, Aged about 45 years, W/o Rajesh Kumar Saluja. All residence of Near Gandhi Chowk, High Court Road, Bilaspur (C.G.). Versus RESPONDENT: State of Chhattisgarh, Through Collector of Stamp, Collectorate Building, Biiaspur. {Writ petition under Article 226/227 of the Constitution of India} Present: Mr. B.P. Sharma, counsel for the petitioners. Mr. Sushil Dubey, GovernmentAdvocate for the State/respondent. f/ Single Bench: Hon’ble Mr. T.P. Sharma, J ORDER (21—9-201 1) 1. By this petition, the petitioners have challenged legality and propriety of the order dated 14-3—2006 passed by the Board of Revenue, Bilaspur in Revision Case No.2/B-103/2004-2005 affirming the order dated 7-10- 2004 passed by the Collector of Stamps, Bilaspur in Case No.29/B-103/ 2003-04. 2. i have heard learned counsel for the parties, perused the order impugned and the order passed by the Collector of Stamps, Bilaspur. . Counsel for the parties frankly admit that while making enquiry under Section 47—A (2) of the Indian Stamp Act, 1899, the Collector of Stamps 2 has not provided complete opportunity of hearing to the parties. Although present case is not squarely covered by the order dated 20-9- 2011 passed by this Court in W.P.(C)No.7438/2009, but substantially, this case is covered by the order passed in that case. . Both the orders, passed by the Board of Revenue and the Collector Stamps, reveal that this is case of imposition of stamp duty which is penal in nature/taxing in nature, therefore, strict proof is to be required and definitely, present case is substantially covered by the order of this Court, dated 20-9-2011 passed in W.P.(C)No.7438/2009. . Consequently, the writ petition is allowed. The order dated 14-3-2006 passed by the Board of Revenue, Bilaspur in Revision Case No.2/B-103/ 2004-2005 and the order dated 740-2004 passed by the Collector of Stamps, Bilaspur in Case No.29/B-103/2003-04 are hereby quashed. No order as to costs. . The case is remitted back to the Court of Collector of Stamps, Bilaspur who shall after providing complete opportunity of hearing to the parties assess the market value afresh on the basis of prevailing rules and law. . Parties are directed to remain present before the Collector of Stamps, Bilaspur on 24-1 1-2011 for further progress of the case. t Sd/j T.P Shanna Judge @ .