HIGH COURT OF CHHATTISGARH, BILASPUR PETITIONER: RESPONDENTS: Writ Petition No.289 of 2005 Dr. K.C. Debnath S/o Shri A.K. Debnath, Qr.No.HIP-42, Maharana Pratap Nagar, Korba, Tah. & Distt. Korba Versus 1. State of Chhattisgarh, through the Secretary, Deptt. of Revenue, Mantralay DKS Bhawan, Raipur 2. District Registrar and Collector of Stamps, Korba. 3. Municipal Corporation, Korba 4. Smt. Surjit Kaur W/o Shri Harbans Singh Bhullar, Darri Roa Korba, Distt. Korba. 5. The Board of Revenue, through its President, Bi!aspur (CG) {Writ petition under Article 226/227 of the Constitution of India} Present: Mr. Rajeev Shrivastava with Mr. Malay Shrivastava, counsel for the petitioner. Mr. Sushil Dubey, Govt. Advocate for the State/respondents No.1 & 2. Mr. Sourabh Sharma, counsel for respondent No.3. Sinale Bench: Hon'ble hflr. T.P. Sharma. J ORDER (26-9-2011) 1. By this petition, the petitioner has challenged legality and propriety ofthe order dated 31-8-2004 passed by the Board of Revenue, Bilaspur in Appeal Case No.181/B-105/2003-2004 affirming the order dated 24-3- 2003 passed by the Collector of Stamps, Korba in Case No.20/B-105/ 2002-03. , 2. I have heard learned counsel for the parties, perused the \?rder impugned and the order passed by the Collector of Stamps, Korba. \ \ ^" Soma 3. Present case is squarely covered by the order dated 20-9-2011 passed by this Court in W.P.(C)No.7438/2009. 4. 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 squarely covered by the order of this Court, dated 20-9-2011 passed in W.P.(C)No.7438/2009. 5. Consequently, the writ petition is allowed. The order dated 31-8-2004 passed by the Board of Revenue, Bilaspur in Appeal Case No.181/B- 105/2003-2004 affirming the order dated 24-3-2003 passed by the Collector of Stamps, Korba in Case No.20/8-105/2002-03 are hereby quashed. No order as to costs. 6. The case is remitted back to the Court of Collector of Stamps, Korba who shall after providing complete opportunity of hearing to the parties assess the market value afresh on the basis of prevailing rules and law. 7. Parties are directed to remain present before the Collector of Stamps, Korba on 3-11-2011 for further progress of the case. -Sd'- T.?.^artfta 3udSe /