(1.) A large number of writ petitions have been filed challenging the Constitutional validity of the provisions of Rule 73 of the Rajasthan Stamp Rules, 1955, as amended vide Notification dated 26-2-1977, being substantive ultra-vires and for quashing the order dated 1-3-1997 issued by the Inspector General of Stamps providing, the applicability of the amendment even in pending revisions.
(2.) The facts and circumstances giving rise to this case are that petitioners purchased a piece of agricultural land measuring 20 Biswas comprise of Aaraji No. 1028 at village Rayala, district Bhilwara, for a consideration of Rs. 12,000/-. The said document was presented before the Registering Authority (respondent No. 3) for registration. However, the Authority took the view that the sale-deed, purported to have been made of an agricultural land, was in fact, sale deed of a commercial plot and the value of the land in dispute was required to be computed at the commercial rate and, thus, the Sub-Registrar assessed the value of the land as Rs. 17,69,700/-. With the aforesaid foundation, petitioners were given notices, in response of which they appeared and presented their case. The Sub-Registrar filed an application under Section 47-A(2) of the Indian Stamps Act, 1899 for short. "the Act") as adopted by the State of Rajasthan vide Adoption Act of 1952 read with Rule 66-A of the Rajasthan Stamps Rules, 1955 (for short, "the Rules") before the Collector (Stamps) for determining the market value of the land. The Collector (Stamps), vide order dated 27-10-1997 (Annexure. 1), assessed the value of the land as Rs. 17,69,700/- and directed the recovery of Rs. 1,78,200/- from petitioners. Being aggrieved and dissatisfied, petitioners preferred Revision No. 275/1998 before the Board of Revenue but the same has been dismissed vide order dated 11-8-1999 (Annexure. 2) only on the ground that the revision could not be entertained for want of deposit of fifty per cent. of the recoverable amount as mandatorily required under Rule 73 of the Rules. Hence this petition.
(3.) Section 56 of the Act provides for reference and revision, in case of doubt as to the amount of duty with which any instrument is chargeable. Revisional Authority decides the case and send the copy to the Collector (Stamps), who proceeds to assess and charge the duty, if any, in conformity with such decision. Section 75 empowers the State Government to make Rules generally to carry out the purpose of the Act. Section 76 provides that once the Rules are published in the official gazette, the same shall have effect as if enacted under the Act.
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