COLLECTOR OF GOA Vs. VINODINI VINAYAK JOSHI

JUDGEMENT

(1.) Heard. Rule. By consent, the rule is made returnable forthwith.

(2.) Since the common questions of law and facts arise in both these petitions, they were heard together and are being disposed of by this common judgement.

(3.) In both these petitions, the respondents had submitted the sale deeds for registration before the Sub-Registrar of Bicholim in respect of the plots purchased by them. The value of the plots purchased by them had been shown as Rs.9/- p.s.m. The Sub-Registrar of Bicholim having found the valuation of the property to have been done much below the market value of the property, referred the matter under Section 47(1)(A) of the Indian Stamp Act to the revenue authorities for necessary action. Pursuant to the said reference, the Collector issued the show cause notices to the concerned parties on 12th November, 1997, and after hearing the parties, passed an order dated 8th January, 1999 holding that the market price of the plot was undervalued by Rs.91/- p.s.m. as the market value of the plot was Rs.100/- p.s.m. Being aggrieved by the said order, the respondents filed the appeals being Appeal No.3/2001/A and 2/2001/A, respectively, before the learned Civil Judge, Senior Division, Bicholim. After conducting necessary inquiry, the learned Civil Judge by his order dated 4th December, 2003 held that the market price of the respective plots was at Rs.20/- p.s.m., and therefore, the parties would be liable to pay additional stamp duty of Rs.11/- p.s.m. Being aggrieved by the said order, the petitioners have filed the present petitions. It is also to be noted that prior to the present petitions, the respondents had filed the Second Appeals. However, having realized that the same were not maintainable, those appeals were withdrawn and thereafter, the present petitions were filed.