THE HON’BLE SRI JUSTICE N.V. RAMANA. W.P. No. 21473 of 2008 Oral order: Assailing the action of the 2nd respondent, namely the District Registrar, Guntur, in treating the land in question in an extent of Ac. 16.50 cents in D. No. 248, Kopparru village, Pendandipadu Mandal, belonging to the petitioner, as urban land, and ﬁxing the value of the land at Rs.130/- square yard as per the Basic Value Register, for the purpose of registration, as being illegal and arbitrary, the petitioner filed the present writ petition. The learned counsel for the petitioner submits that the land in question is an agricultural land, and therefore, for the purpose of registration and collection of stamp duty, the market value of the land must be based on agricultural land only, and not taking into consideration the potential value of the land on the ground that there is a possibility of utilizing the land as house sites, as valued by the 2nd respondent in the instant case. In support of this argument, he placed reliance on the judgment of this Court in M. Nagasiromani v. Subordinate Judge, Kovvur[1]. However, both the learned counsel for the petitioner and the learned Assistant Government Pleader for Revenue appearing on behalf of the respondents, agreed for disposal of the writ petition with the following directions: The 2nd respondent shall have a physical inspection of the site conducted by any of his oﬃcers to ascertain as to whether the land in question is agricultural land or urban land, and basing on the report to be submitted by the said oﬃcer, he shall determine the value of the land for the purpose of collecting stamp duty for registration. Accordingly, the writ petition is disposed of. No costs. ________________ N.V. RAMANA, J. Dated: 29th September, 2008 KSR [1] 1995 (3) ALD 60