VISHNU AGARWAL Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) FEELING aggrieved by the impugned order dated 13-2-2007 passed by learned Single Bench of this Court in W. P. No. 646/2004 the appellants have preferred this writ appeal under Section 2 (1) of the Madhya Pradesh Uchcha nyayalaya (Khand Nyaypeeth Ko Appeal) Adhiniyam, 2005.

(2.) THE order passed in this appeal would also decide the fate of connecting Writ Appeal No. 231/07 (Sushiladevi Agarwal Vs. State of Madhya pradesh and others) since both the appeals have arisen from a common order passed by learned Writ Court holding that the Gwalior Bench of this Court is not having territorial jurisdiction over the matter.

(3.) THE facts necessary for disposal of this appeal lie in narrow compass. A sale deed executed by one Smt. Hardevi in favour of the appellant on 2-5-1998. This sale deed was tendered for registration before Sub Registrar, satna who found that the document does not disclose correct market value of the property which was sold and hence the Sub-Registrar referred the matter to the Collector of Stamps, Satna. The Collector of Stamps found that correct market value has not been described in the sale deed, which was required to be registered and hence passed an order making demand of deficit amount of stamp duty as well as registration charges indicated in the order. This order was challenged by the appellants before the Commissioner, Rewa Division, Rewa who dismissed the appeal, and thereafter appellants preferred a second appeal in the Board of Revenue at Gwalior. The Board of Revenue dismissed the appeal of appellants on merit on 16-1-2004, vide Annexure P-5.