TRILOK CHAND MITTAL Vs. BOARD OF REVENUE

JUDGEMENT

(1.) Heard.

(2.) The petitioner have filed this petition against the order Annexure-P/1, dated 5/1/2007, passed by the Board of Revenue, Annexure-P/2, dated 27/4/2005, passed by the Additional Commissioner, Gwalior Division Gwalior and the order Annexure-P/3, dated 20/11/2000, passed by the Collector Stamps.

(3.) The petitioners purchased a house in a consideration of Rs. 90,000.00 vide a registered instrument sale-deed, dated 11/9/1995. The Deputy Registrar, Registration after registering the documents submitted to the Collector of Stamps that the instrument was undervalued and the authority fixed the value of the property of Rs. 2,28,500.00. The Collector of Stamp initiated proceedings under the provisions of Stamp Act, 1899 and thereafter vide order dated 20/11/2000, fixed the value of the property of Rs. 3,70,546/- and accordingly directed the petitioners to pay the deficit Stamp fees of Rs. 37,31II- including registration fee. Against aforesaid order, the petitioners preferred an appeal before the Additional Commissioner, that appeal has been dismissed by the authority as the respondent No. 3 could not be served by the petitioners in spite of giving 15 opportunities. Against the aforesaid order the petitioners preferred a second appeal before the Board of Revenue, that has also been dismissed.