BADAN SINGH Vs. BOARD OF REVENUE

JUDGEMENT

(1.) By means of this writ petition, the petitioner has challenged the legality of the order dated 6.5.1986 (Annex. 5) passed by the learned Member of the Board of Revenue, Ajmer order dated 22.10.1985 passed by the Collector (Stamps) Rajsamand (Annex. 3)

(2.) The relevant facts of the case are that on 18.6.1982 the petitioner No. 1 Badansingh sold the agricultural land comprising of Khasra No. 484 measuring 0.4100 acres situated in village Chatapur in favour of the petitioner No. 2 for a consideration of Rs. 1500.00 through the impugned sale-deed. The said sale-deed was presented before the Sub-Registrar, Sardargarh who registered the same on 7.8.1992 and returned the same to the party concerned.

(3.) It appears that at time in the year 1984 the Assistant Inspector General (Stamps & Registration) inspect the office of the Sub-Registrar and found that impugned sale-deed was undervalued. The Sub-Registrar in compliance of the inspection to reference under Sec. 47(1) to the Collector (Stamps) Rajsamand for determination of the market value of the property incorporated in the impugned instrument. The Collector (Stamps) issued notice to the petitioner, who despite service did not prefer to file any reply and absented themselves. The Collector did not conduct any enquiry and relying on basic document bearing registration No. 99/82 enhance the value of the property so transferred and by his order Annex. 3 directed that an amount of Rs. 3,712.50 as deficit stamp duty and ten times penalty amount Rs. 3,712.50 along with Rs. 25.50 as deficit registration charges i.e. total amount of Rs. 4,109.00 be realised from the petitioners. The Board of Revenue by its order dated 6.5.1986 Annex. 5 dismissed the revision petition filed by the petitioner. Hence this writ petition.