KASARLA NARAYANA REDDY Vs. DISTRICT REVENUE OFFICER NALGONDA

JUDGEMENT

(1.) This civil revision petition is directed against the order passed by the Learned Subordinate Judge, Nalgonda, dismissing C.M.ANo.2 of 1993 on 30-11-1995. The C.M.A. itself is directed against the order passed by the District Revenue Officer, Nalgonda, dated : 7-8-1992.

(2.) The facts requiring for the disposal of the C.R.P. may briefly be noted:The petitioner herein purchased house bearing No.6-4-55/J/D together with land measuring 311 sq. yrds., situated at Ravindranagar Colony, Nalgonda town from the original owner thereof under a Registered sale-deed dated 27-9-1984 for a consideration of Rs. 75,000,00. The market value of the property is mentioned in the said document is the same as that of the consideration paid by the petitioner herein to the owner. The sale-deed was not only registered by the registering authority, but the same was released in his favour after duly registering the instrument. It appears that the Joint Sub-Registrar-I sent the record pertaining to the said sale-deed dated 27-9-1984 of the petitioner for determining the market value to the Collector. According to the registering authority, the market value as shown in the Basic Register would be Rs. 1,72,800.00 and the stamp duty liable to be paid thereon is Rs. 17,200.00; but only Rs.9.625.95 was paid as stamp duty.

(3.) The District Revenue Officer, Nalgonda (for short 'DRO') issued notices to the petitioner herein under Rule 4 of the A.P.Stamp (Prevention of Under-valuation of Instruments) Rules, 1975 (for short 'the Rules'. The record would disclose that the notices were sent to the petitioner from 1989 and finally on 17-6-1992 directing the petitioner to attend the inquiry on 24.6.1992. The petitioner did not appear before the DRO and the DRO accordingly passed orders directing the petitioner herein to deposit the stamp duty of Rs.7,664.05 fixing the market value of the property at Rs. 1,72,800,00.