CAPITAL BAR ASSOCIATION, BHUBANESWAR Vs. STATE OF ODISHA

JUDGEMENT

(1.) THESE two writ petitions have been filed challenging the Bench Mark Valuation fixed by the District Level Valuation Committee, Khurda in their meeting dated 11.06.2012 in respect of the area under the Khurda district under Rule 40(1) of the Orissa Stamp (Amendment) Rules, 2001 (hereinafter called the 'Rules, 2001 ) and approval thereof by the Government of Odisha in the Revenue and Disaster Management Department vide letter dated 28.08.2012 and consequent Notification dated 31.08.2012 of the Sub -Registrar, Khurda, Bhubaneswar enhancing the Bench Mark Valuation (hereinafter referred to as 'BMV').

(2.) THE first writ petition being W.P.(C) No. 18036/2012, in the nature of Public Interest Litigation, has been filed by the Capital Bar Association, Bhubaneswar challenging the aforesaid action of the opposite parties on various grounds particularly on the ground that the Bench Mark Valuation fixed by the opposite parties are not in accordance with the Orissa Stamp Act and Rules, therefore, it is prayed that the letter dated 28.08.2012 of the Government of Odisha and Notification dated 31.08.2012 under Annexures -1 and 2 respectively to the first writ petition is required to be quashed.

(3.) THE case of the petitioners in the second writ petition in brief is that petitioner No.1. (vendor) wanted to sale a piece of property and executed the registered sale deed dated 13.09.2011 and presented it for registration, wherein petitioners disclosed the value of the land as per the Bench Mark Valuation fixed vide earlier Notification dated 26.2.2011. On presentation of the sale deed, the same was not registered by the Registering Authority on the ground of new Bench Mark Valuation fixed by the Committee vide aforesaid Notification dated 31.08.2012. Therefore, the Dist. Sub -Registrar -cum -Stamp Collector, Khordha issued notice dated 17.9.2012 (Annexure -2) to the petitioners stating that the valuation of the land in question is undervalued as the Bench Mark Valuation of the said land fixed by the government under Rule 38(e) of the Rules, 2001 comes to Rs. 5.00 lakhs and as such the said deed is found to be undervalued in terms of B.M.V. of the property involving the deficit stamp duty of Rs. 20,000/ -, therefore, petitioner was directed to pay the deficit Stamp duty of Rs. 20,000/ -. It is stated by the petitioners that on receiving such notice petitioners found that the valuation disclosed in the said notice is 500% excess to the earlier Bench Mark Valuation dated 26.2.2011. It is submitted that the last revision of Bench Mark Valuation was made and given effect to by the Bench Mark Valuation Committee in the district of Khurda on 25.2.2011. In view of the provisions under Rule 40 of the Orissa Stamp Rules, 1952 (hereinafter called "the Stamp Rules") the period of revision has to be biennial that means further revision is not provided until further two years of last valuation is completed. Therefore, it is submitted that since the last revision of valuation was fixed on 25.2.2011 it has to be in force up to February, 2013. Therefore, the main contention of the petitioners in second writ petition is that as before completion of two years the impugned Notification has been issued enhancing the Bench Mark Valuation to an unreasonable extent, the impugned Notification is bad in the eye of law and is required to be quashed.