STATE OF M P Vs. SAIFI TIMBER MART

JUDGEMENT

(1.) State of Madhya Pradesh has filed the present writ appeal being aggrieved by the order dated 20.08.2013 passed in Writ Petition No.10368/12 filed by the respondent No.1 M/s Saify Timber Mart challenging the order dated 31.08.2007 passed by the Collector, Stamps; order dated 30.09.2009 passed by the Commissioner, Indore and order dated 20.09.2012 passed by the Board of Revenue by which the writ petition was allowed and the aforesaid orders were quashed with the direction to the respondents to get the sale deed executed in favour of the petitioner as per Circular dated 12.05.20016.

(2.) That respondent No.1/petitioner was allotted plot No.T.S -5 situated in Scheme No.31, Indore by the then Town Improvement Trust which was later on merged in to the Indore Development Authority for a consideration of Rs.29,265/ -. At that time petitioner did not apply for registration but constructed the house over the plot. On 12.05.2006 a Circular was issued by the Registrar, Stamps Indore to the effect that the plots for which no sale deed has been executed by the individuals they can apply for registration on or before 01.06.2006 and they are only required to pay the stamp duty and registration fee on the basis of the rate on which the allotment was made. Similar type of advertisement was also issued by the IDA on 16.05.2006 for execution of registered deed on the basis of allotment which took place on 12.02.1975.

(3.) The contention of the petitioner is that in pursuant to the aforesaid advertisement he submitted an application on 16.05.2006 enclosing various documents which was duly received by the IDA. However, the IDA has remanded back the documents to the petitioner with a direction to resubmit the same along with site plan. That on 19.02.2007 IDA handed over the documents to the petitioner for presentation before the Deputy Registrar. That after completing the formalities, deeds were submitted before the registering authority on 22.02.2007 and on the same day Sub Registrar has forwarded it to the Registrar for determination of market value under section 47 -A of the Stamp Act. That the Collector, Stamps registered a case No.105/06 -07/47 -a(1) and proposed the market value of the plot at Rs.1,66,61,000/ -. The petitioner appeared before the Collector of Stamps and contested the matter on the ground that there was a delay on the part of the IDA, therefore, he is entitled for the benefit of the Circular dated 01.06.2006. The aforesaid contention of the petitioner was rejected and vide order dated 31.08.2007 Collector, Stamps assessed the market value of the property at Rs.1,49,45,000/ - and directed the petitioner to pay the deficit stamp duty of Rs.14,91,600/ - within a period of thirty days.