(1.) The short question raised is : whether the Collector while exercising powers under sub-rule (a) of Rule 340-A of the U. P. Stamp Rules, 1942 framed under the Indian Stamp Act had the competence while fixing circle rates to enhance such rate by 20 per cent for the next year in question The appellants in other words, have challenged circular dated 29/11/1991 which became effective from 1/12/1991 under which the rate chargeable in Village Surajpur of revenue villages located in Tehsil Dadari area is fixed as under :
(2.) Surajpur Commercial Area Plots 750. 00 300. 00
(3.) Surajpur Commercial Plots3000. 002500. 00