USHA RANI Vs. STATE OF HARYANA

JUDGEMENT

(1.) AS identical questions of law & facts are involved, therefore, I propose to decide the indicated three revision petitions, arising out of the similar impugned judgments, by virtue of this common decision, in order to avoid the repetition.

(2.) THE matrix of the facts and material, culminating in the commencement, relevant for deciding the instant petitions and emanating from the record, is that the petitioners -vendees had purchased the Civil Revision No.1576 of 1998 along with 2 connected matters 2 land/property in dispute for sale considerations mentioned therein, vide their respective registered sale deeds. According to Sub -Registrar, the petitioners -vendees would have paid more stamp duty at the market value than that of paid by them. Consequently, he referred the matter to Collector for deciding the question of valuation of market price and stamp duty u/s 47 -A of The Haryana Stamp (Prevention of Under Valuation of Instruments) Act and Rules, 1978 (hereinafter to be referred as "the Act and relevant Rules").

(3.) THE petitioners -vendees refuted the claim of Sub -Registrar and claimed that they had purchased the land in litigation at the prevailing market value and the price assessed by the Joint Sub Registrar was termed to be illegal, without jurisdiction and against the rules. Hence, they prayed for dismissal of the reference petitions.