THE HON’BLE SRI JUSTICE VILAS V. AFZULPURKAR C.R.P. NO. 2221 of 2005 Date of order: 19.11.2010 Between: District Registrar …Petitioner and Shaik Mustafa ..Respondent THE HON’BLE SRI JUSTICE VILAS V. AFZULPURKAR C.R.P. NO. 2221 of 2005 ORDER: This revision is filed by the District Registrar questioning the orders of the appellate authority i.e., Prl. Senior Civil Judge, Vijayawada in appeal filed by the respondent herein under Section 47-A of the Indian Stamp Act (for short “the Act”). The brief facts of the case are that the respondent herein purchased 96.52 sq. yards of site along with R.C.C. building bearing door No. 39-1-16/B situated at M.N.R. Street, Labbipet, Vijayawada for a total consideration of Rs.4,65,000/-. When the sale deed for such consideration was presented for registration, it was kept pending and a reference under Section 47-A of the Act was made to the Collector who, by order dated 31.8.1999, fixed the market value of the land at Rs.6,000/- per sq. yard and structures at Rs.4,05,200/- and based on that total valuation of Rs.9,83,420/-, and deficit stamp duty of Rs.67,476/- and deficit registration fee of Rs.2,600/- was demanded from the respondent herein. Questioning the said order, the respondent preferred an appeal before the appellate authority and under the impugned order the appellate authority has partly allowed the appeal by determining the market value of the land at Rs.3,000/-per sq. yard as against Rs.6,000/- per sq. yard assessed by the Collector under the Act. The said order is now questioned by the District Registrar in this revision. I have carefully seen the impugned order and the material on the basis of which the impugned order was passed shows that the oral evidence which was recorded by the District Registrar himself points out that the basic value of the land in the area where the property in question is situate was in the range of Rs.3,000/- per sq. yard. It was not disputed that this property was not on the main road, but in a lane abutting the main road and it was only 13 feet wide road in a dead end street. The Court below, therefore, discarded the market value as assessed by the Collector by finding that there was no basis for arriving the market value at Rs.6,000/- per sq. yard. Consequently the Court below reduced the market value at Rs.3,000/- per sq. yard in conformity with the evidence available. To the extent of the structure, the same was not seriously disputed and was not interfered with. Consequently the demand for deficit stamp duty and registration fee got scaled down proportionately to the total market value assessed by the Court below at Rs.6,94,760/- and the respondent was called upon to pay the proportionate deficit stamp duty and deficit registration fee. I am unable to see any infirmity in the reasoning of the court below as it has examined the correct market value prevailing in the locality where the property is situate and having found that there is no basis for the rate of Rs.6,000/- per sq. yard adopted by the Collector and fixed reasonable market value on the basis of the material available. The said impugned order does not call for any interference by this Court. The revision petition is accordingly dismissed. No costs. _________________________ VILAS V. AFZULPURKAR, J Dt. 19.11.2010 KR