K UPENDER Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) All these four writ petitions can be conveniently disposed of by a common order, as the question raised is the same. The writ petitions are filed questioning the common order of the Court of Chief Judge, City Civil Court dated 22-7-2002 in C.M.A.Nos.126, 127, 128 and 129 of 2000. The appeals were filed before the learned Chief Judge under sub-sections (4) and (5) of Section 47-A of the Indian Stamp Act, 1899 ("the Act" for brevity) and the learned Chief Judge, by the said order, while affirming the order passed by the 2nd respondent under Section 47-A (1) of the Act, dismissed the appeals preferred by the petitioners.

(2.) All the petitioners are brothers and are sons of one Sugnani. They purchased under four individual sale deeds residential property bearing municipal No.3-5-1141/2 consisting of ground plus two floors with built up area of 873 sq. feet each with an undivided share of land admeasuring 149 sq yards each out of the total area of 596 sq yards. The sale deeds were executed on 30-10-1998. The documents were presented for registration showing the land value at Rs.9,000/- per sq yard. The 3rd respondent before whom the sale deeds were presented for registration, on coming to the conclusion that the land value for the purpose of stamp duty is Rs.15,000/- per sq yard directed the petitioners to pay deficit stamp duty. The 3rd respondent subsequently referred the matter, under Section 47-A of the Act, to the 2nd respondent who is the Collector under Section 47-A of the Act for determination of proper market value of the property.

(3.) The 2nd respondent, after issuing notice, by order dated 23-9-1999, determined the value of the land at Rs.15,000/- per sq yard as per A.P. Stamp (Prevention of under valuation of Instruments) Rules, 1975 ("the Rules" for brevity). Aggrieved by the orders of the 2nd respondent, the petitioners preferred separate appeals before the 4th respondent who, by impugned judgment, dismissed the appeals.