KAKA SINGH Vs. ADDL COLLECTOR DIST MAGISTRATE

JUDGEMENT

(1.) These four connected writ petitions raise common questions of law, hence, they are being decided by a single judgment. For deciding the points, narration of facts of only one of them namely, Writ No. 8110 of 1980 would be sufficient.

(2.) On 26th June, 1979, the petitioner Kaka Singh, purchased land under two sale deeds one from Har Pawan Jit Singh, r/o Tugalpur in respect of one half share in Khata No. 371 measuring 10 bighas for Rs. 12,000/- and the other from Gurnam Singh and Gurjendra Singh in respect of 10 bighas 17 biswas 10 biswansis of land for Rs. 10500/- These sale deeds were presented for registration to the Sub-Registrar. Finding that the market value of the land which were the subject matter of the two sale deeds, as set forth, was less than even the minimum value, he referred the sale deeds under S. 47-A of the Stamp Act to the Collector for determination of the market value of such property and the proper duty payable under the said Act. The petitioner filed an objection before the Additional Collector District Stamp officer who issued notice to him. It was stated that the land purchased for the value shown in the sale deeds was proper. It was also asserted that prior to 5th Dec. 1977 the Government price (market value) for the land was Rs. 500/-per bigha. Consequently, R.341 of the Rules framed by the State of U.P. under S.75 of the Stamp Act would not be applicable. R.341 provides that for the purpose of payment of stamp duty, the minimum market value of immovable property referred to in S.47 A(1) of the Act shall be deemed to be not less than that as on the basis of the multiples given below :

(3.) Before the Additional Collector, the petitioner examined Kastoorilal, the Lekhpal and one Ranjitsingh. He also filed extracts of trinial Khataunis, showing the price at which the land of the same kind in the vicinity was sold. The Additional Collector repelled the objection of the petitioner by holding that the market value had to be determined at the rate of 800 times of the land revenue under R.341 of the Rules framed under the Act, as introduced in 1976, vide notification No. 1850/X-500 (1) 75, dt. 21st June, 1976. On the finding arrived at, the Additional Collector, found the following sale deed executed by Har Pawan Jit Singh :