MANGALAM Vs. REVENUE DIVISIONAL OFFICER THANJAVUR

JUDGEMENT

(1.) THE petitioner in both the revisions are wife and husband, who are the owners of the land mentioned in the respective revision petition. In S. No. 201/2 Melavell Village, Thanjavur Division an extent of 1.25 and 1 acre was sold under Document No. 628/87 and 487/87 on 23-6-1987 to A. Mangalam and K.R. Annamalai respectively for Rs. 75,000/- and 60,000/by Yuvaraj Jesudoss Daniel Jothi Kumar. THE basic register maintained by the Sub Registrar shows that the value of the land is Rs. 15/- per sq. ft. Hence the Sub Registrar decided that the deficit stamp fee of Rs. 9,810/- and Rs. 7200/- is payable by the respective purchasers. On apeal, the Revenue Divisional Officer determined the value of the land in question at Rs. 6/- per sq. ft. This was confirmed on further appeal by the Sub Court, Thanjavur. It is against that order the present revisions are preferred by the respective purchasers.

(2.) THE learned counsel appearing for the petitioner in both the revisions submitted that the land in question was purchased for Rs. 75,000/- and Rs. 60,000/- on 23-6-1987. It is a punja land. It is not used as house site. After inspection, the Revenue Divisional Officer found that the land In question is a punja land and it was converted into house sites. Rs. 6 per sq. ft. was fixed by the Revenue Divisional Officer on the basis of the sale instance which took place relating to house sites. Adjacent lands were sold at the rate of Rs. 3/- to Rs. 9/- per sq. ft. but they are house sites. THE higher guidelines came into force only from 1-3-1987. THErefore, the value as stated in the higher guidelines should not be followed. THE distance between S. No. 201/2 and S. No. 201/6 has not been ascertained. Reliance was placed upon the decision reported in Padmavathi S.P. v. THE State of Tamil Nadu and two others (1993 Writ L.R. 470). THErefore, it was submitted that the Sub Court, Thanjavur, was not correct in determining the value of the land at Rs. 6/- per sq. ft.

(3.) I have heard the rival submissions. The sale deeds were executed on 24-2-1987 and 20-2-1987, and registered on 16-6-1987 and the extent of land sold was 1.25 acre and 1 acre respectively for Rs. 75,000/- and Rs. 60,000/- under the Document No. 628/87 and 487/87. The petitioners valued the land at Rs. 1.50 per sq. ft. According to the petitioners, it is a punja land. There is no evidence on record to show that it was converted into house sites. The land in S. No. 201/6, was sold for Rs. 5/- per sq. ft. The land in question is stated to be far away from the township. The distance between S. No. 201/2 and 202/6 is not known. By issuing the Government Order dated 1-3-1987 higher guideline was directed to be adopted. At this distance of time, we do not know what is the nature of the land as on today. Considering the value prevalent in respect of the lands relating to S. No. 201/6 fresh guidelines were issued on 1-3-1987 and from the fact that the land which was sold was originally a punja land, this Court is of the opinion that the value of the land in question can be reasonably fixed at Rs. 3/- per sq. ft. Accordingly, the value of the land, which is the subject matter of the sale deed dated 24-2-1987 and 20-2-1987 is determined at Rs. 3/- per sq. ft. The authorities below are directed to calculate the stamp duty payable on the basis of the above rate and levy stamp duty thereon. Accordingly, the value determined by the Sub Court, Thanjavur, will stand modified and the revisions filed by the land owners are allowed in part. No costs.