(1.) Petitioner before this Court seeks a writ of mandamus declaring the U.P. Stamp (Valuation of Property) (Second Amendment) Rules, 2013 (hereinafter referred to as the Rules, 2013) as ultra vires of Article 14 of the Constitution of India and a writ of certiorari for quashing the annual valuation list issued by the Collector/District Magistrate, Azamgarh with reference to the aforesaid Rules, 2013.
(2.) Counsel for the petitioner submitted that vide Rules, 2013 the earlier Rules on the subject have been amended and the Collector has now been conferred a power on yearly basis to fix the minimum value of the properties both agricultural and non-agricultural. According to the petitioner the Rules do not lay down sufficient guidelines in the matter of such determination of the minimum value and further since no appeal or revision has been provided against such determination, the Rule is rendered arbitrary and, therefore, violative of Article 14 of the Constitution of India. For the proposition, counsel for the petitioner has placed reliance upon the judgment of the Apex Court in the case of Krishna Mohan Pvt. Ltd. vs. Municipal Corporation of Delhi and others, 2003 AIR(SC) 2935.
(3.) I have heard Shri Indra Raj Singh, counsel for the petitioner and the learned Standing Counsel on behalf of the department.