CW 2892/99 //1// In the High Court of Judicature for Rajasthan Jaipur Bench ** 1-Civil Writ Petition No.2892/1999 State of Rajasthan & Ors Versus M/s Anukampa Developers (P) Ltd & Anr. 2-Civil Writ Petition No.2893/1999 State of Rajasthan & Ors Versus M/s Tripurti Real Estate (P) Ltd & Anr. 3-Civil Writ Petition No.2894/1999 State of Rajasthan & Ors Versus M/s Trimurti Real Estate (P)Ltd & Anr. 4-Civil Writ Petition No.2896/1999 State of Rajasthan & Ors Versus M/s Anukampa Developers (P) Ltd & Anr. 5-Civil Writ Petition No.2897/1999 State of Rajasthan & Ors Versus M/s Anukampa Developers (P) Ltd & Anr. Date of Order ::: 12/05/09 Hon'ble Mr. Justice Ajay Rastogi Mr. Chetan Bairwa, Addl.Govt. Counsel for petitioner-State Mr. S. Kasliwal for respondents Cos. These five petitions arising out of common judgment dt.27/07/94 of the Board of Revenue, at joint request, are being disposed of together. Instant petitions are directed against common order dt.27/07/94 of the Board of Revenue Ajmer whereby recommendations made by District Level Committee (“DLC”) assessing market value for plot in question at Rs.Two to three thousand per sq. meter were finally accepted; thereby common order dt.21/04/94 of Addl. Collector (Stamps), Jaipur was set aside while directing that the stamp duty be levied on the assessment CW 2892/99 //2// made @ Rs.3,000/- per sq. meter in accordance with assessment of DLC. Property bearing No.D-150, Kabir Marg, Bani Park, Jaipur measuring 2367 sq yards duly divided into two parts (a) of 1208 sq. yards & (b) of 1159 sq. yds was purchased by respondents No.1 (M/s Anukmpa Developers (P) Ltd & Ms/ Trimurti Real Estate (P) Ltd) while executing six documents in between the period from September & November, 1993. Instruments were initially presented for registration before the Sub-Registrar (II) Collectorate, Jaipur on the valuation of property @ Rs.500/- per sq. meter. However, the registering authority considered it to be under-valued and accordingly impounded the instruments/document and made reference to Collector (Stamps) who passed an order dt. 21/04/94 U/s 47 of Indian Stamps Act directing the Registering authority for assessing market value at Rs. 5,000/- per sq. yards for registration purposes in respect of property in question. Order of Asstt. Collector (Stamps) was challenged by way of Revision petition U/s 56 of the Stamps Act before Board of Revenue. After taking note of material on record, learned Board of Revenue observed that DLC constituted by State Government under CW 2892/99 //3// Chairmanship of Collector made recommendations assessing property situated in area of Bani Park, Jaipur @ of Rs.Two to Three thousand per sq. yard for purposes of registration of instrument but deeds in respect of property in question were presented for registration valuing at Rs.500/- per sq. yard only. The Board of Revenue further observed that as regards market value assessed by Asstt. Collector (Stamps) @ Rs.5,000/- per sq.yds for registration of documents in respect of property in question, there is no sufficient material on record, which can justify the rate of Rs.5,000/- fixed by the authority. Per contra, there are recommendations made by DLC under Chairmanship of Collector duly constituted by State Government, which assessed property situated in area of Bani Park, Jaipur @ of Rs.Two to Three thousand per sq. yard for purposes of registration of instrument/document and taking note thereof, learned Board of Revenue accepted revision petitions filed by respondents herein and finally directed vide judgment dt.27/07/94 that the stamp duty be levied on the instrument/document @ Rs.3,000/- per sq. meter in accordance with rates duly fixed by DLC in respect of property in question. In terms of the judgment dt.27/07/94, CW 2892/99 //4// requisite instruments/documents initially impounded were duly registered and released in favour of respondents Firms in September, 1994 – xerox copy whereof has been placed on record. Much thereafter, instant petitions were filed by petitioner State. It appears that this was either not in their notice that instrument/ documents have been registered at market value of Rs.3,000/- per sq. yards in terms of DLC rates and were released to respondent-Firms and that being so, impression given to this Court for consideration of matter at admission stage was that property was valued at Rs.500/- per sq. yards which is situated in area of Bani Park, Jaipur. I have considered contentions of Counsel for parties and with their assistance, examined material on record. Once documents were duly registered and released to respondents Firms in terms of orders passed by Board of Revenue impugned herein, there was hardly an occasion for the State to prefer instant petitions. That apart, no material has come on record which may justify market value assessed by Additional Collector (Stamps) Jaipur in its order dt. 21/04/94 (Ann.1) and that being so, learned Board of Revnue has examined the matter in CW 2892/99 //5// totality and finally considered it proper to get instruments/documents registered in terms of recommendations made by DLC duly constituted by State Government for registration purposes @ Rs.3,000/- per sq. yards. This Court does not find any manifest error being committed by Board of Revenue which may call for interference in the orders impugned. Consequently writ petitions fail and are hereby dismissed. No order as to costs. (Ajay Rastogi), J. K.Khatri/p5/2892CW99May12Ds(5).doc