IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.2628 of 2006 NEELAM CHAUDHARY Wife of Arun Kumar Chaudhary resident of Vill-Madhuban, P.S.-Aurai, Dist-Muzaffarpur. -----------Petitioner Versus 1. THE STATE OF BIHAR. 2. The Commissioner, Tirahut Division, Muzaffarpur, Bihar. 3. The Collector, Muzaffarpur, Bihar 4. The Registrar/Sub Registrar, Registry/Collectorate Office, Muzaffarpur, Bihar. -----------Respondents. ----------- 2. 09.02.2011 Heard learned counsel for the petitioner and counsel for the State. 2. Petitioner is the purchaser of land whose sale deed has been impounded by the Collector, Muzaffarpur under order dated 27.7.2001 (Annexure-2) with a direction to the petitioner to pay further stamp duty taking into account valuation of the lands in question at Rs. 30,000/- per decimal. Aforesaid order dated 27.7.2001 has also been affirmed in appeal by the Commissioner vide order dated 11.5.2005 (Annexure-4). Appellate order is also under challenge. 3. Learned counsel submit that perusal of the impugned order would indicate that the same has been passed on the basis of the ipse dixit of the Collector without relying on any objective test for revising the valuation of land in question. 4. Learned counsel in this connection also relied 2 on the sale deed (Annexure-3) which has been executed in the year 2000 for the land in the same vicinity in which the subject matter of the instant case is situate. It is also submitted that under Annexure-3 the lands were sold at Rs. 6,000/- per decimal whereas Collector has revised the valuation of the land purchased by the petitioner at Rs. 30,000/- per decimal. The appellate authoirty has also not considered the submission urged by the petitioner, as husband of the petitioner who is serving in the Indian Navy was not present to prosecute the appeal. 5. Having heard learned counsel for the parties. I set aside the order dated 27.7.2001 (Annexure-2) as also the order passed by the Commissioner dated 11.5.2005 (Annexure-4) and remit back the matter to the Collector of the District to reconsider the matter afresh in the light of the sale deed (Annexure-3). Petitioner is directed to appear through counsel before the Collector, Muzaffarpur along with a certified copy of the order whereafter the Collector shall fix a date for hearing in the matter and pass appropriate final order. It is made clear that petitioner shall not pray for any adjournment in the matter before the Collector. 6. The application is disposed of. Anand Kr. ( V. N. Sinha, J.)