PRAKASH-INDIA Vs. STATE OF NCT OF DELHI

JUDGEMENT

(1.) THIS petition under Article 226 of the Constitution of India, filed in public interest, seeks a direction to the respondent Government of National Capital Territory of Delhi (GNCTD) to frame Guidelines for fixing the Circle Rates of immovable properties in the NCT of Delhi, to avoid under- valuation in transactions of immovable properties and so as to eliminate evasion of Stamp Duty and minimize the revenue loss to the exchequer. The petition also impugns the Notification dated 04.12.2012 of the GNCTD issued in exercise of powers under Sections 27 and 47A of the Indian Stamp Act, 1899 as in force in Delhi and in pursuance of the provision of Rule 4 of the Delhi Stamp (Prevention of Undervaluation of Instruments) Rules, 2007, revising the minimum rates (Circle Rates) for valuation of lands and immovable property in Delhi for the purpose and intent of the Stamp Act and the Rules framed thereunder. It is the contention of the petitioner that the revised rates are highly arbitrary and ad-hoc. The petition seeks a further direction for fixing the Circle Rates on the basis of current market values of the properties and for a direction for revision of the said Circle Rates at regular intervals.

(2.) THE petitioner has disclosed that earlier also W.P.(C) No.207/2012 was filed with respect to revision of Circle Rates in November, 2011 which was dismissed by this Court vide order dated 11.01.2012 as under:

(3.) A perusal of W.P.(C) No.207/2012 which was dismissed as aforesaid shows that the nature of the challenge in this petition is the same as the earlier petition which was dismissed by this Court observing that it is not for this Court to go into the question whether the revision in the Circle Rates is appropriate or not and / or whether the Circle Rates should be more than notified . We fail to see as to how a different view can be taken now. The counsel for the GNCTD appearing on advance notice has also informed that the revision in Circle Rates was on the basis of the report of a Committee under the Chairmanship of Secretary (Revenue)-cum-Divisional Commissioner and a copy whereof is handed over in Court and is taken on record. It thus cannot be said that the revision effected is arbitrary or whimsical or without any basis whatsoever.