IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY THIRD DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SRI JUSTICE V.V.S.RAO WRIT PETITION No.27905 of 2008 Between: Y.Chandrasekhar Reddy, S/o. Venka Reddy, R/o. 15/948, Venkataramapuram, Nellore Town, Nellore District. ..... PETITIONER AND 1 The District Registrar of Assurances, Nellore, Nellore District. 2 The Joint Sub-Registrar, JRO, Nellore, Nellore District. .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ of certiorari or any other appropriate Writ or direction calling for the records relating to the proceedings No.G3/455/2005 dated 18-9-2008 of the 1st respondent and Quash the same as illegal, arbitrary, without jurisdiction and in violation of principles of natural justice and consequentially direct the respondents to register the document by assessing the market value of the property as agriculture land and release the document to the petitioner, and pass Counsel for the Petitioner:MR.P.GANGA RAMI REDDY Counsel for the Respondent No.: GP FOR REVENUE The Court made the following : THE HON'BLE SRI JUSTICE V.V.S.RAO WRIT PETITION No.27905 of 2008 ORDER: The petitioner purchased an extent of Ac.0.50 cents in survey No.161 in Nellore Bit-I from one Athipati Venkata Subbaiah and others under a sale deed for a sum of Rs.1,00,000/-. He presented the document for registration on 12.10.2004. He paid Rs.11,500/- towards stamp duty and registration charges. As no action was taken, petitioner went on making representations. Ultimately, first respondent issued a notice dated 14.06.2006 in Form No.2 under the Andhra Pradesh Stamp (Prevention of Under-Valuation of Instruments) Rules, 1975 (the Rules, for brevity). Petitioner submitted his reply through the Counsel, inter alia, stating that the valuation is correct. First respondent conducted personal inspection and came to the conclusion that the rate of Rs.200/- per square yard shall be proper market value for the purpose of registration. Accordingly, by impugned proceedings dated 18.09.2008 first respondent passed orders to the effect that the document presented by the petitioner is chargeable with stamp duty of Rs.53,240/- and registration fee is Rs.2,420/-. Second respondent was accordingly directed to collect the deficit stamp duty of Rs.42,240/- and deficit registration fee of Rs.1,920/- from the petitioner. He also informed that appeal would lie to appellate authority under Section 47 of the Indian Stamp Act, 1899 (the Act, for brevity). Learned Counsel for the petitioner raised three submissions. First, procedure contemplated under Rules 4 to 7 of the Rules is not followed. Secondly, first respondent did not apply mind, and thirdly, reasons are not given for arriving at the conclusion that the value of the land is Rs.200/- per square yard. This Court has given serious consideration for the submissions made by the petitioner. Whether the land valued is Rs.200/- per square yard or Rs.2,00,000/- per acre (petitioner purchased Ac.0.50 cents for Rs.1,00,000/-) is a matter which cannot be decided by this Court. This is a matter to be decided by the registration authorities and thereafter appellate authorities keeping in view the principles for determination of market value as laid down by Rule 5 of the Rules. As rightly submitted by the learned Assistant Government Pleader, against an order passed under Section 47-A(2) by the District Registrar, an appeal would lie under subsection (4) read with subsection (5) of Section 47-A of the Act. The petitioner has an effective efficacious alternative remedy by filing appeal before the Court of the Principal Senior Civil Judge, Nellore. Petitioner is given liberty to do so and file an appeal within a period of three weeks form the date of receipt of a copy of this order. As and when the appeal is filed, having regard to the fact that the petitioner filed the present writ petition assailing the order of the first respondent, learned Senior Civil Judge may condone the delay in filing the appeal and consider the same on merits in accordance with law. The Writ Petition is accordingly disposed of. No costs. _____________ (V.V.S.RAO, J) 23.12.2008 Note: Issue C.C by 24.12.2008. B/o. vs To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{LS}