‘ ”:g?ag $3: Hcn’bie Mr. .?.SH§RM:§, “in; - State of Chhattisarh through Dismct Reg§s‘:rar, Raipur (G6). Vs. Chhattisgarh Ecard a? Revenue, Eiiaspuf, Camp. Raipur (CG) and others ‘ N 29f§i201 '1 @ Sdk T.P Sharma Judge E§$H GbdRT €§F CHH£?TE$GARH A? 35312 Writ Femian Ki} Wei$33 Of 2$§§$ g POST FOR PRONOUNCE} ’aEM OF THE ORDER Q hién $QUP? CHRATT£GmuH M” $nLh$aijR wm Petitkm {5; maiéiw of 2W9 Aii. resideni 0f Main Raad, Pandri, Raipur District Raépur {C.G.} (Wri‘: PetitEon under A me 24y af £h$ bmsumdgn m ma: J w: ~us‘m E mey, Gwen". neni‘ Advcca a *m the pet :Vner/mute MLBRSharma, ccunse! far msponde. .t No.2. Nana present fer Giher rewandenia. 3% Hon’bie Mr. 31F. $3'safma. .§.} §R““— i (Pa3sed en 9-9—29? ’2) tsy 6 wri€ petmon dnuer amme 2’“: i‘ne "m‘st: uricn o Mda, lhc SL&Le/g;.ii%§anar has cnaiiengau‘ tha Eegaiiiy and pmprieiy 6f me arder ‘ §7eiiiéaner 3mm 0f Chhattiggarh: ‘ihmugh D§$trist Registrar, Raipur (Ca). v’e sub Resmmdems 1. Chha‘rtisgar'. Board 0f Fievenue, Bi!aspur Camp: Ramur (CQ). 2. ‘vmhammaai A3gar, S/o iate Mohammeé Rashid‘ Managim L‘iraciar, Conatruci§sn F3V‘vaig Raépw’ Limited, Bahia CempEex; GE. Read: Ramw, Tahs§i and Eismct, Raipur (CG). 3. Sm F mm Lev, S nvastava, Wdio ia‘e Umaghanka: SHrwaataxra, w Suresh Kumar $‘nrivastava, 5. Naresh Kumar Shrévast va, 6. Ramesh Kumar Shrivastava, 7. Sinesh Kumar 8hr‘va‘tava, 3 w'ignesh Kama. Shr'vaszaxla Kespanaent “‘aaa ‘0 8 aii vow f late Shn mashargka vhnvastava, Q‘ Sn‘? mam Wfo "wnas‘mrawu Verma, D/o Eate Shh Jmasha..kar Shnvasiava, k) §Lb daiaed 25. .z.u$a (Armcxme W3) passed by the Baard af Revenue, I}{ iia gmr mrcut hem, Kama n Revenue Apvea: Qasa NoA—1 ma’EL/‘mw flied mae.’ :59:3ii:3n -. —A (5) 0f the md n mam} Am, ““3 (in Shari me Aai’), wl ereby then 30am; of Revenue has pamy aii vae not. — but 32, :33,0C:%i~ per nectare am“ wee ed te depeeit the smnw duiy sf Ts.2,1§,?9, {Wk maiaau af 45,21 ,0”; 1/ §~ h$ order is impugnad a! u e g he Eaard newnue has re£ea5ed the mama vaiue Sf the iand and duty substant€a£iy &nd t .ere.) 90mm As per bath ihe ordars impugnEd and cam; 0f atmr sjscummts, 3e3§er respcndants N03 to § entered vii 1¢ :‘\ l I'aJ-FLI‘ ' §ppea§ and arrivea a‘ a fiming hat markei valme f "i'ne iand ewed the m a? ih iwithouLfoJswing + i ihe pmcedure p‘a‘escribea, w mou? bserving ihe ruies and without any gmunét m'a Die ified iiiega§ity éage Labhendi, we t Raipqr e iamj en caesidereiien m E currem “wee ,eeer‘ted be: into ceniree€ ts eaie ihe iane e;meted at ree 6 6‘3 hectares Le 6 7'“ (wee ef i‘he 3§,56,96Gf— wi‘m reependen‘: iw‘. i ’7 * e Sab—Reeiefrer fur 'e sireiéen. (3n me basis of ereveiiing gweeunee, the Swe. sire. has op S er"... duty payable Wee Re i: 7‘». H,u v e. d hee m de {eference uneer ned that eveer‘x er-i—x (2} ef me AC? ‘% ihe eam , re veeecter ef S markei ve§ue e‘f ihe Eerie was; emewes creé weed bemre m euu ne ihe Beer“ ef Revenue has heid that meme vei‘ iand was R332 S z L;,8§,ee€}/ § have heard :eemee ceuneex g beharf of the patties. “FF?!“ DO ’3 Inn-hut A? '“"8te veneme.ttry rgued that en he rmerenee made by me mrb—Qegtstrer eer weer 0n A (t) et the Aet, the Ceiiecter of Stames has l \ ‘ I, pmvgcggng an eppertunity ct h ‘emee, na‘p r same inte seneiu ReE§i§Q§GGI~ per heetere end ctuty t; re a? ‘e 0f the- per hectare and ttuty eeyeele rd wee he peeks perueeu the we'mn eas'mg t0 eve” th eG Ofaei’, ; [e weer ef {he Cel§eeier of awps Kgipur am ether deN-wems aied en peering en beheit of the Stete/KEE‘itEiGnef enquiree‘ intu tee matter and after previeing ep‘eer’tuntt‘ er t‘e u. g 10 the part ee‘ n vetuetten tepertv euejeet metter tn m “em enr. has direc fet ereper u, n. run e respondent ”1a , ape rv veiueét the ee mrrvect at a finding that the — w , - m Jand payment m” stamp charges. The Baam’ of Revenue whim armana the ep§e§iate ‘uriedm :m ”an Wtha' '* my ground fer £nte¥ference revefeed me measued and we;l—Ieuneew 0rd” "f the C :eciar 0f Siemes and thereby committee megamy. ieemed ceunsel f' mer argue” tnat *i‘e 60am cf Qcven e has net aesessed the market veiue 0f the iand under awe w {he mman $‘iamp Act (Shhaitiegerh P‘vevention cf Uedervaiueiien af {netx'umente) Ruies, 19%;. (in Sheri ‘the Ruiee') and gu§deiinee issuee una‘er §u§e 4 a? C; hatiiegen Pveparanen and Re .un cf Meme Vaiee uurm—mee . e, 29:30 (in short ‘Guide§inee Ruiee) and wnae modifymg * “e erder the Beam; cf Re' . “e has m'eriooxea tne ‘ {eeakj £e§ai pmweiane am} thereby cemmiti‘ee ‘i:eg it ' ur‘ we ewe need ieemee‘ eeunse§ fe reagenuem N02 eppeeed me pe?%%ion and argued ihai me Coiiecier of Stamps has net assessed the Eend en €he Mew m Fejie 5 af ihe Ruiee em bee mi felmweai the auideiinee §eeued unde¥ the “Gutdetinee Ru! at: uh‘e 3* eewe emeht Gt market vatue 0f the tamt. The Ceitecter of Stamps was under e tigetteh to examine the matter in the tight f the facts and eircumetahsee, whteh effects the market vetue e' the prepe’ty “"t‘e . or 0‘ the titaVhps was atse 'ne' t obttgetton to consider the tact that. bath the yarttee n “A entered thte ccntraet and reependeht No.2 has pureheeea ”e mm} mueh prter to execution of that document but an ecceunt at etey of “tvit Sourt, uocument was registe ed on 48¢Gf)? The Sotteetor ef Stem'pe wee under obitgatrou to assess tne "tar t u ee or” me .snd net w t re (tete of registretteh at the sate {teed but en the date ef ectuet centreot, but the a, .eotor o etampe h e net eneruerect the e resetd major issue and {h rat " A mnuft$d ntcgathy Learned couneei further arguett that bet’n the nerties have censtdereo‘ euhetsnnett ' the goresent eondttton ans; surrounding osmurrstelmes ot *h tenet “the tend ie deserteoi tend sttuatect hesicie the tetiwey tine one kttometet away from main road There was no tactitty ot‘ raitway etatton, bus stand, road, market, water and etectrtotty near the aforesatti tend. Ther was eno oaenmen" by outer n pereone by oonstructin mite ‘uet r radioining to the iand which may be need for path tor entertngtnte the tand‘ Qnty the tend avaiiabte for entrance in the ran was 8. to 9 eet w; r 4:. @ Thae wa3 3ericus disgmte between iwo parties 3ubstant%aiiy wrach wa$ G mam va“s€a r wmniahsr‘g me vam; m the laud these aforesaid at) tamer em :mumsiences have not been considei’ee by the (Emiectm e etemps. The CoEiector ef Stamps hae paeeea‘ the order meehanéeaiiy. ”eh megahty awe Irreguianty as been reetmed ' y the Eeerci ef Revenue by the arder impugned. 3y medifying We? eme “y ,ne 3. H 0f Revenge *he Soard 0‘ evenue nae mt wemm‘t'ed an” 'iiega ya Learned an piece rename in the maiie: a? 3mm ef Regeeinan v. Mi Khendaka Jain Jeweaiere :ri mm? the Supreme Cow has new: that fer assessment e? man<ei vaiue u. u e govern! re.e ant {jeie for determming mefket vame is tue date sf sate en“ not tne date e? agreement to seti and outrent market vetue at the time of execution has ta be seen, agreement to ea e oecomre a sate arter “"tt‘ the games agneu the sate deed. Learned oouneei further placed reliance tn the matter or h. eat Bharatht v. JJayatatitha amt gamete? in whieh the Supreme Ceurt has hetd that gutdettnes nett‘ted under Gutderrnee mites are -.et finat but o. ty tnaicates a prime facre rate prevaittng in the area for aecertaéntrrg t :Jrreet market "aiue at the groper? citeetoeea‘ in an instrument reauirine payment er‘ stamp euty. The Coi e‘t re oi Stamp re wet ho ey eueh guideiinee. The Goiieetor of Eitampe is required t0 assess the market vaiue en the baeie at eurreundiha cireum ance" e*ieeting such market value. Eefcre eta-2W3, $eehon "‘ oi the itot ae amene'ee' by the unaividee er e or iJaahya Braden” by re Act No u or t0?) With errect ‘rom ’io-u— 1%? and adapted under Seetion 373 0i the MP. Reowahieetion fact, aeuu, was in ioree and eppiicahie. The Ceiieoto et mps was under ehiigatien ta enquire inte the matter and after previding eppcrtuhity at aring to ire parties pass order in cerdane with euh—eeeticn i2) oi eeetion 47-A of the Act eh the eaere er eiere ce matte t0 it under euh~ eectioh (t) of Section 4?—A oft e Act. The order passed My the bonemor or” tar ps order aub—sec tons (2) & (3) ot' gee on 4 ‘A of tre Am we appeaiahie be ore the "ommie e under euh—eectton {4) arro‘ eeeorrd appeai was mam amahie befere the Eoard of t-te‘rehue es t?” ef 1 re 7 »k x« \... N) U‘ ® aommam Revenue ,%\u%hority under sub—aastion {5), After aboiitian af ihe was: uf vam...:SeivneE' sag-acmm i m bemm 41-rx 3f 1h? ‘ " W33 ammed viaa the indmn Stamp act {Lnnaftisgam Amandment} Ommance, 2*“ ' (OM anca Na1i’3i2m3) vm" effect from 6—iG-2b03 and Sub-sadism {i3} was ament§ed Again me p05? a? Camméssianer was created v§de éi'. we Chhatiisgarh “and Qeaer‘ue Cece {Amewamcnt‘ "rdinance, 2§§$ (Ordinance NM 9f 2%8} pubiished in the Chhamsgarh Gazeite (m {3—4- (33. Nter re—creatim af ihe; past cf Sommissmner, sub-sectians (4) & uf *na A“ ‘ am$nded ‘ide ihe Endian Siamp {Chhati'isgarh Amendmeni} Act 23W (Na"" 0r 20w; pub‘zshem m mt: Gaaxeii$ an 184G~ga1§ and ‘ihereby the pmwsgans as swod nnn. ts u;— G93 have been rastored. an emance with sub—gaciinn { ) a€ Execticn 47’—A sf i‘ne Aci, at the nme 0f {egistrannn of inatmmen the registénn§ autnority i5 campetent is refer the maiter tn the Csiiector 0f $ta..;n5, W‘ if he has raasan 4‘a believa § that* ine h markn—vaaue n? in property which is the subjewma’qe, 3f eueh n Limert ha“ "6* been {mi}; we: fen? m e instr n‘enL, ihen r m y *‘ex regi enr‘g seen ms rumen refer ‘fne matter to i‘ne canesim of temps for deierminan n of the market—vaiue sf such pmpeny and rhe k?Ci I x ~z. 3 '€"‘I Q3 1)x 0J 2) §3 (I) pry e. duty peya‘nie thereon. m accordance n‘n eu seen-J. ‘2‘ er $ecticn 4?—A “f ire Act an r semi er” a reference unuer sub-snctrer‘ (M, rne rmrecm. .e .eqm *9 r‘GEd an awn: y i. 5* en rr'anr‘er as 'nm' ~e prescnbeu x-d after pruvmmg cppartunn 9r“ being heard, de'rermine the market—vaiue m’ the propery whm. is ihe subject-matter of such insirument and‘rhe dur as are“; r Fer the nurpase m vaiueiien cf pruperty fer praper eia'r‘pe and regisrraticn, he State e emegar. .es meee the mare“. $w Aci {Chhettiegarh Prevemten 0* Unuewerue’rien of inetrHrr‘ents) Rui e, ”$75. 9d e 5 u. L re “(men prewaee yrmcegce or de‘iermiheiien of merket veiue. ”W x C, lieofror of $iamne ie required to eeiermine market verue o? n e prep y on rue esre of rhe minis given in Rare 5 of the Ru§ee Ar ihe rrme or“ mekrng refererxoe, {he Sub-Regisirer has eeneédered snedequecy of etampe and veiuetren on rhe basis of ihe Guide§inee ehfied under the Chhettiseerh Preparation end Revieion of Marker Vaiue Gurueunea u r 2mm epoeere ornrne reference rmA A i‘ yrhe Sub— m ON Regis€m¥€ha$ ani a a“: Ofme Gu.GeSincs tne S3»; 'rzagisirarwas ofthe View an wan havmg re~sun to beiieve iha% market vaiue at i‘ne pmperiy whim was the: subgeci matier . rm un‘ent has mt bean properiy sei farth m ma instrumeni. Therefare, he has made refezrence to the Caiiectar far da‘teewminatim sf suai‘. market vaiue and iha éu’iy The Garcia? giaS'a‘ea‘ by ihe Ceiiecw Gr {amps re”ea‘s: mat acme nas be?” aaw u atpon the tesyondenta and appartuntty has been pmvtdad ta them. m t; a prtvate respandents hav adducer’ ti‘ r avédama‘ ’1“ {Ettaatar 15. CU 1. 5' has inapestea rue spat Qua u. espandenta hav mt “a' a“ tha amwr‘t‘ for t‘na aurpaaa at regtatratisn tn accarctance with 'th t u.dettres .attttec: Lamar the hr‘atttag r" PrapJattwn ana F’av:aaon Gf ‘J‘atttet Vatue r‘» taumetines m . “tea, Zwu. 5 Aa par grater tmpugnett and t‘e c der paaaed by tt‘c vmtecwr GT ntatt‘ps patchaser and getter eateted tntn contract an 4.3.2SG6, Market tiatua at the and cf mat My as Per "n attnas of 2 (Ti—03 was Rs.85,GQ,GGt)/— per nectata The Vetiector tt' Sttamns has inspected the spat. Land is :ntng ta tt‘e 'au way .tne Fe Has atec noticed “onetruwttan 0t nuts aa‘etnmc‘ a tn“ tnnd a, the afcreeald 15.?1 acres at tne .anCt sttuated at vitia e mtmwtth at Ft t u" rte pe. mt: catier: NOF fNPtaftwQW“ detect 2 .122 G3 tesuett by tt e State c C thatttsgarn, property ie sttuated Mtnm e menses werpo attcn iimtts at Rateut and the Caitectar at Gt «amps has assessed the maa'k t vatue on the basis st §uidettnes e- ”wt-m, a t he has net ccnstdered the guidettnee issued tat 20‘1u-06 f‘f: and 20% S? rd has net “answered we ante appttcattcn 0f the agreemeet /xr A 6 ta Th Ceitecter at $tamps is required tc access the market vaiue at the time ot e‘mcutor t the e‘eect. in the present case, es per copy 0f the sate deed, the parties entered into centract on 4.3.2SG6‘ Present respondent No.2 has advanced Rs.t,G0,GG§/— out at Rs. r‘ i ,30,ut),b03i« I: '\ eto respondent N93 tc 9 but on account ct prevtcus tittgation, execution ct sate deed was not posstbte. tt ts not the case tn whtc‘. respondent No.2 and 3 to 9 r re j ahte to execute the sate deed on 4.3.2h66 during pent envy . tne ow'i suit t nhto; 'espor‘oerts No o to g rere pautes, even respondent No.2 has n t paid tut: consideration. The agreement dateo‘ 4.3.2hG6 was agreement to sate end: not outrg t sate Botn me pa’ttes were hm'i @ definiie knaw§ecige that respandents No.3 o § were nm ab§e t0 execuie the saa deed. i d9 not find any sumtance in the sub s ior‘ sf cuunw. :or .eswauder“ N02 .af assessmem of i‘ne land an the aiieged eéaie ef agf$emenL W. A5 heid by the Supreme uuurt m me waeer of . we 3he€e€§ § éeagpra; "uideiine is net finai anu cenciuewe; 1i omy m mates a rima fade {ate p'e"azi:ng in a e area rer ascertaining cerreur market vaiue sf 'rhe proper? diseieeed an an mstrumenr requiring payment m stamp duiy. The Coriectar e amp.) is requa a‘ to assess market va“ ‘e in accerdance a- OO w‘ih ine Ru; 5 f the Ruies, especiaiiy censidering the surrnunding cErcumstances E‘uen as hem ‘n the Supreme Sour; in ihe matier 0f Ramesh Ghana gansai and ethers v. metrrci Magisrrat f$c§§ecten Ghaiiabad and etherss, the Coiiector o’f Sfamps is empowered to aseess different vaiues shown in bienniaiiy s ete'rent race eing eircle rate 19. A submitted by ieamed ce nsei for respendent N62, i'ne ianri is deserted Iand and other side 6i ihe rai way iine havrng no reed e.e**ric y' and v eier suppiy and oniy 7 to 8 feet path rs aveiiabie fer entry in euch fiere 8"hrr‘iesion en behaif or ceuhsei fer respendent No.2 and evidence edrjuceci befere the Ceiiecter of Stamps aepeer ihet the ianai is cempleieiy useiess and even it cannei he ueed for reeideniiai pumaee withi the iimit of iviunieipei Cerporatien. 2C). Normaiiy egricuit' re in such iand dees not appear to he normai, espeoieiiy when the iand ie padat (not used for agricui" "e) and the aiiened huge cost paid by respmdem Ne g. retreats that respondent \iu 4 is ooreeaiing and hiding the truth. 2t. While moditmrg tne order t e Board of Revenue has taken into consideration other guidelines showing the cost o the iand of that area Le. Re oz: €30 OUGI— per nectare r'oh the Coiieotor ot Stamps has not coriSioereo utar'ip out" is payabie to the $tate Government from private person, therefore, complete opportunity‘and determination oi market vaiue considering all oirournstances effecting the vaiue of the ian’i Wooio he necessary. @ Whae modifying the order, ihe Eaard 0f Ra'enue has na‘ cmslaemj ihe aiE circumsiances effmiing the cast 0f the iand ana‘ has based which §s the crder on the guideiines r fading . ”the. ad f raiiway iine en by reducing the same by 50%, hee rrcdmed the erde’ which [s net carrec: am! susiainebl L Kewzse we arder of th CO éeeim of S amps as a‘so “m susiama'eie. Censequemiy, me w! a: peiition is aiicwed. Order impugned peesed k u" -$:ne (Annexui'e P12) passed by ihe Ceiiecior 0f $iamps is aieo hereby set aside) Case is i'emiiieu A i +[he f‘ Vcim ci 5 Ceiiecior cf $tamps. The beiiecier ci Stamps after previdin cempiete oppcriunity at hearing ie the parties s'naii assess the memet vaiue afresh on the basis of arevaiiing mies and i ”arses are di cted te remain press!" before the sweeter er $ w on t3.‘i%.2i3’i'i fer u’mer progress ei tne case i‘“ ider as t0 costs. Sd/— T.P Shanna Judge