THE HON’BLE SMT. JUSTICE T.MEENA KUMARI AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT APPEAL NO.1289 OF 2004 DATED 18TH NOVEMBER, 2009 BETWEEN Chadalavada Sharath Babu … Petitioner and The Joint Sub-Registrar-I, Registrar Office (O.B), Sanga Reddy, Medak District. And Others … Respondents WRIT APPEAL NO.1290 OF 2004 DATED 18TH NOVEMBER, 2009 BETWEEN Chadalavada Padmavathi … Petitioner and The Joint Sub-Registrar-I, Registrar Office (O.B), Sanga Reddy, Medak District. And Another … Respondents WRIT APPEAL NO.1306 OF 2004 DATED 18TH NOVEMBER, 2009 BETWEEN Chadalavada Tirupathi Rao … Petitioner and The Collector u/s 47(A) of Registration Act-cum-The District Registrar of Assurances, Medak District at Sanga Reddy. And Another … Respondents WRIT APPEAL NO.1307 OF 2004 DATED 18TH NOVEMBER, 2009 BETWEEN Chadalavada Tirupathi Rao … Petitioner and The Joint Sub-Registrar-I, Registrar Office (O.B), Sanga Reddy, Medak District. And Others … Respondents WRIT APPEAL NO.1308 OF 2004 DATED 18TH NOVEMBER, 2009 BETWEEN Chadalavada Sreenivasa Rao … Petitioner and The Joint Sub-Registrar-I, Registrar Office (O.B), Sanga Reddy, Medak District. And Others … Respondents THE HON’BLE SMT. JUSTICE T.MEENA KUMARI AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT APPEAL NOS.1289, 1290, 1306, 1307 AND 1308 OF 2004 COMMON JUDGEMENT (Per Sri Justice Sanjay Kumar ) This batch of writ appeals arises out of the common order dated 05.08.2003 passed by a learned single Judge in Writ Petition No.23437 of 2002 and batch. The issue before the learned single Judge was with regard to the stamp duty payable by the unofficial respondents in the writ petitions who had purchased lands in Survey Nos.193 to 199 and 267 of Kollur Village, Ramachandrapuram, Medak District, under separate sale deeds. The unofficial respondents had paid stamp duty valuing the said lands at Rs.25,000 per acre. When the Joint Sub-Registrar-I, Sanga Reddy, Medak District, the petitioner in the writ petitions, raised an objection with regard to the said valuation, the matter was referred under Section 47-A of the Indian Stamp Act, 1899 (for brevity, ‘the Act of 1899’) to the Collector. By common order dated 12.02.2002, the Collector fixed the land value at Rs.2,00,000/- per acre, purportedly in accordance with the Andhra Pradesh Stamps (Prevention of Under- valuation of Instruments) Rules, 1975 (for brevity, ‘the Rules of 1975’). Aggrieved thereby, the unofficial respondents preferred appeals under Section 47-A(5) of the Act of 1899. By order dated 11.09.2002, the appellate authority being the Senior Civil Judge, Medak District at Sanga Reddy, allowed the appeals determining the value of the land at Rs.60,000/- per acre. The Joint Sub-Registrar-I, Medak District, being aggrieved by the appellate authority’s order, filed the writ petitions. The learned single Judge took note of the fact that Section 47-A of the Act of 1899 and the Rules of 1975 prescribed the procedure to be followed by the Collector upon a reference made to him and found that in the instant case, the said procedure had not been followed, as the Collector had inspected the subject lands without issuing notice to the unofficial respondents. In view of this violation of the prescribed procedure, the learned single Judge set aside the orders aforestated and remitted the matter back to the Collector under Section 47-A of the Act of 1899 to duly follow the procedure contemplated under Rules 4 and 5 of the Rules of 1975 and to determine the value, by issuing notice to the unofficial respondents and after giving an adequate opportunity to them. Aggrieved thereby, the unofficial respondents are in appeal before us. Sri O.Manohar Reddy, learned counsel appearing for the appellants, relied upon Rule 12 of the Rules of 1975 and contended that the appellate authority, if he does not accept the valuation of the properties determined by the Collector, was empowered to determine the correct market value of the properties or the consideration and the duty payable on the instrument. The learned counsel therefore contended that it was open to the appellate authority, notwithstanding the failure on the part of the Collector to follow the statutory procedure, to determine the market value and therefore the order of the appellate authority determining the market value at Rs.60,000/- per acre cannot be found fault with. A reading of the proceedings dated 12.02.2002 passed by the Collector upon the reference made under Section 47-A of the Act of 1899, would reflect that the said authority referred to the unilateral spot inspection made by him whereby he found that the said land was not useful for cultivation. Thereafter, he opined that the value as per the Market Value Guidelines Register, i.e., Rs.100/- per square yard was abnormal and concluded by stating that in view of the above and after ‘discreet enquiry’ the market value was determined at Rs.2,00,000/-per acre. Needless to state, this procedure, as pointed out by the learned single Judge, was contrary to the statutory norms fixed under the Rules of 1975, which required the Collector to take the appellants into confidence at the time of spot inspection. Further, it was not open to the Collector to rely upon a ‘discreet enquiry’ behind the back of the appellants for determining the market value. In such facts and circumstances, the order of the learned single Judge remanding the matter back to the Collector, would normally not call for interference. While so, we are constrained to take note of the long delay in the determination of the market value and consequently, the payment of stamp duty, in these cases. The documents in question have already been released pursuant to the orders of this Court. It is brought to our notice that the appellants have, in fact, alienated some of the lands, which are the subject matter of these instruments. The appellants have also filed affidavits before this Court stating that they are willing to pay stamp duty, fixing the market value of the land at Rs.1,00,000/- per acre, so as to give a quietus to the litigation. The learned Government Pleader for Revenue, on the other hand, stated that the value of the lands was far in excess of Rs.1,00,000/- per acre and submitted that it would be fair to fix the market value at Rs.2,00,000/- per acre. It is to be noted that the appellate authority fixed the market value of the land at Rs.60,000/- per acre and as pointed out by Sri O.Manohar Reddy, learned counsel, Rule 12 of the Rules of 1975 vests the appellate authority with the power of independently determining the market value of the land. Given the facts, we are of the considered opinion that the matter requires to be laid at rest instead of driving the parties back to square one to begin afresh, as would happen if the matter is remanded to the Collector once again. We therefore deem it proper and appropriate that the appellants pay stamp duty upon the subject documents fixing the market value at Rs.1,20,000/- per acre. The appellants shall pay the balance stamp duty payable under this order after deducting the stamp duty already paid by them, within a period of eight (8) weeks from the date of receipt of a copy of this order. The Writ Appeals are accordingly disposed of. There shall be no order as to costs. ---------------------------------------- SMT. T.MEENA KUMARI, J. ---------------------------- SANJAY KUMAR, J. 18th November, 2009. PGS/VGSR