DISTRICT REGISTRAR AND COLLECTOR UNDER SECTION 47 A OF INDIAN STATMP ACT Vs. VARUN VEHICLES P LIMITED

JUDGEMENT

(1.) Civil Revision Petition Nos.184 of 2005, 664 of 2005 and 677 of 2005 arise out of identical orders in C.M.A.Nos.30 of 2002, 2 of 2001 and 1 of 2001, dated 26.04.2004 of the Principal Senior Civil Judge, Visakhapatnam.

(2.) The proceedings No.MV5/2730/2001, dated 6.2.2001 of the Commissioner and Inspector General of Registration and Stamps, Andhra Pradesh, Hyderabad were issued on the proposals of the District Registrar, Visakhapatnam, for rectifying anomalies of values pertaining to certain areas at Visakhapatnam and while enclosing the copy of the agreed list, the District Registrar, Visakhapatnam was directed to take steps for implementation of the revised values with effect from 09.02.2001. The revised values were also directed to be entered in the Guidelines Register with corresponding changes in the computer data also. The purchasers of properties in all the three cases adopted the value as per the basic Value Register, but the Joint Sub. Registrar made references to the District Registrar under Section 47-A of the Indian Stamp Act, 1899 (for short 'the Act') and the Andhra Pradesh Stamp (Prevention of Under Valuation of Instruments) Rules 1975 (for short 'the Rules'). After hearing the objections of the purchasers and considering the report of the Revenue Inspector, who inspected the property and on personal inspection of the property, the District Registrar passed orders dated 28.03.2002, noting that the property is nearer to the main road of Andhra University which runs from Siripuram Junction to Pedawaltair main road, the Bungalow of the Deputy Inspector General of Police in developed area, a permanent building of Vignan College and residential college and that in three documents registered in the year 2000 after execution on 26.8.2000, the value per square yard was Rs.3000/-. The potentialities of the commercially developed sites in the location, the value of Rs.3000/- per square yard adopted one year four months earlier etc., were considered by the District Registrar as showing the real value of the properties to be Rs.3,600/- per square yard on which the deficit stamp fee has to be paid only on which the registration of the documents can be done.

(3.) Aggrieved by the orders of the District Registrar, the purchasers have filed the three Civil Miscellaneous Appeals contending that the existence of other buildings in the area is not new or a value addition and the District Registrar did not conduct any enquiry, did not call for any information from any public office and did not examine any disinterested witness. He did not follow the procedure prescribed by Rule 4 (2) of the Rules and simply relied on the report of the Revenue Inspector, which is not an enquiry in the eye of law.