STATE OF MADHYA PRADESH Vs. PRAVEEN KUMAR MANAKTALA

JUDGEMENT

(1.) This common order shall govern the disposal of above said W.P. No.4630/2014 and W.P. No. 4640/2014 as both the petitions have been filed by the petitioner-State of Madhya Pradesh under Article 226 of the Constitution of India against two orders dated 9.7.2013 passed in two separate appeals No.2201-Ek/2013 and 2202-Ek/2013 by the Board of Revenue, Gwalior wherein the issue before the Board of Revenue was with regard to the stamp duty to be paid by the respondents on the lands which, according to them, are unirrigated.

(2.) In brief the facts of the case are that the respondents herein purchased lands situated at Mauja Polypathar, Jabalpur ad-measuring 1.023 hectares and 0.580 hectares respectively from the vendors on 06.06.2009 and 31.03.2009 for a consideration of Rs.5,10,000/- and Rs.20,000,00/- respectively. The matter was sent by the Sub Registrar to the Collector of Stamp for proper adjudication of stamp duty and the Collector of Stamps vide his order dated 22.01.2013 in the case of respondent - Praveen Kumar Manaktala in W.P. No.4630/2014, wherein the property was purchased by him for a sum of Rs. 5.10 lakhs it was held that the market value of the land is Rs.6,21,89,000/- on which the stamp duty of Rs.54,88,180/- is liable to be paid and since Rs.45,000/- has already been paid by him at the time of registration of sale deed, he is further liable to pay a sum of Rs.54,43,180/- whereas in the case of respondent - Sardar Guruvindar Singh in W.P. No.4640/2014, wherein the property was purchased for a sum of Rs.20 lakhs it was held that the market value of the property is Rs.3,48,00,000/- on which the stamp duty of Rs.30,71,100/- is liable to be paid and as the aforesaid respondent has already deposited a sum of Rs.2,04,500/- hence he is further required to deposit a sum of Rs.28,66,600/-.

(3.) Being aggrieved of the aforesaid orders, both the respondents preferred the appeal before the Board of Revenue under Section 56 of the Indian Stamp Act, 1899 and the Board of Revenue vide its order dated 9.7.2013 has held that the market value of the property is held to be Rs.2,13,70,000/- for the respondent Praveen Kumar Manaktala and is liable to be stamped with the stamp duty of Rs.18,30,000/- whereas in the case of respondent Sardar Guruvindar Singh it was held that the market value of the property is Rs.1,46,55,000/- and he is liable to pay the stamp duty to the tune of Rs.11,16,810/-.