ALOK JASPURIA Vs. STATE

JUDGEMENT

(1.) T. George Joseph, C. C. R. A. Revision has been preferred against the order of the S. D. O. Zamania dated 13-1-93. In this order the learned S. D. O. has referred to his order dated 4-5-92 and has confirmed the earlier order. The order dated 4-5-92 is very brief and has not explained the basis for fixing the deficiency of stamp duty. The order just mentions that the land lies adjoining to the Road and the area is near the city. The stamp duty is fixed at the rate of Rs. 240/- per sqr. meter. The basis on which this calculation has been made is not very clear. If the market rate fixed by the Collector is the basis on which the calculation has been made it has to be specifically mentioned which category of land under the Collector's rate list would attract the stamp duty as decided by the S. D. O.

(2.) IT has been categorically held by the higher Courts and the Government has also issued directions that future use of the land should not be taken into account while fixing the stamp duty for a land that has been sold.