HARINDER SINGH SODHI Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) Leave granted.

(2.) The neat question to be considered to the above case is as to whether the property which was subject of a gift deed should be considered to be an 'industrial' property or a 'commercial' property for the purposes of computing the duty under the Rajasthan Stamp Act, 1998. Admittedly, the deed was registered as a 'residential' land.

(3.) Valuation for the purpose of stamp duty for residential land is higher than that of industrial land, but lesser than that of a commercial land. The Sub-Registrar conducted an inspection of the property and found it to be a commercial land, especially, since the use to which the land was put, according to him, was a showroom in the name of Sodhi Carpets. The Sub-Registrar also relied on the fact that the area called Golimar Garden had a number of commercial enterprises.