JAYASHREE B Vs. DIVISIONAL COMMISSIONER BANGALORE

JUDGEMENT

(1.) THIS case is taken up for disposal with the consent of the learned Counsel appearing for the parties. The petitioner in this writ petition is aggrieved by the order dated 24-8-1994 (Annexure-G) passed by the second respondent and the appellate order dated 23-2-2000 (Annexure-K) determining a sum of Rs. 99,060/- as the amount payable due to undervaluation of the property purchased by her.

(2.) THE petitioner has sought for quashing of the orders impugned under the following circumstances: the petitioner by a registered sale deed dated 24-4-1987 purchased the property located at No. 204, Binnamangala n Stage Extension, Bangalore City, on payment of consideration of Rs. 7,53,000/ -. By a showcause notice dated 25-11-1988, the Special Deputy Commissioner for detection of Undervaluation of Stamps initiated proceedings under Section 45-A (3) of the Karnataka Stamp Act, 1957 for determination of the correct market value of the property in question on the premise that correct or proper market value of the property had not been truly indicated in the sale deed. The petitioner by a reply dated 12-12-1988 sought to explain that the value as indicated in the sale deed was a correct one and having regard to the circumstances and the state of affairs of the property which comprised of a dilapidated building, the valuation of the land which was Rs. 130/- per sft. was more than the market value during the year 1987.

(3.) IT appears the matter was allowed to hibernate for a period of six years and by a notice dated 13-6-1994 the petitioner was intimated that the case will be taken up for hearing on 1-7-1994 and the petitioner was called upon to appear for hearing and represent her case by furnishing supporting documents to substantiate her version. The petitioner did give a reply dated 22-6-1994 and urged for dropping of the proceedings.