RUKHDIYA Vs. BACCHU SINGH AND OTHERS

JUDGEMENT

(1.) The petitioner before this Court has filed this present writ petition being aggrieved by the order dated 13/4/2016 (Annexure P/1) passed by the Board of Revenue by which the Board of Revenue has held that in case of transfer of land under section 167 of the M.P. Land Revenue Code, 1959, stamp duty is required to be paid. All the authorities involved in the process up to the Board of Revenue have held that stamp duty is payable in the matter.

(2.) This court in the case of Premsingh and another v. Chandar Singh and others reported in, 1996 RN 64 has in paragraph 6 to 8 has held as under :

(3.) This Court is of the considered opinion that exchange of land is also a transfer and as the value of the property is more than Rs. 100/-, the exchange requires registration and payment of stamp duty and, therefore, this Court does not find any reason to interfere with the impugned order passed by the Board of Revenue.