STATE OF RAJASTHAN Vs. KAILASH CHAND MEENA

JUDGEMENT

(1.) The writ petition is filed for assailing the order passed by Tax Board dtd. 28/4/2017 whereby the revision filed by the respondent against the order passed by the Collector (Stamps) Circle, Alwar dtd. 6/1/2015 was allowed and the order passed against the respondent was set aside.

(2.) The brief facts which have been stated are that respondent-Kailash Chand Meena entered into an agreement for purchase of land from Shivcharan and Ramcharan Meena measuring 3.77 hectares on 17/7/2009 in Khasra No. 227, 229, 230, 231, 232, 233, 234, 235, 236, 302, 303, 304. The respondent paid advance amount of Rs.1,51,000.00 to the concerned Khatedar of the land at Bhugor Tehsil, Alwar. As per the agreement which has been placed on record, the sale was to be duly registered by 30/11/2010 after receiving the remaining amount. It mentioned that the registry should be made in his name or in fact, as many number of persons as the purchaser may so desired.

(3.) On denial the purchaser would be entitled to get it executed from the Court for which the cost shall be incurred by the seller. The agreement also stated that the purchaser would be entitled to divide and demarcate plots in the land and also make map of the land and accordingly, would also be entitled to make road and the drainage to which the purchasers would have no objection. It was also mentioned that the owner would not be cultivating the land; on the basis of such revelation the respondent proceeded to divide the land in the plots and sold the land to various persons. Thus, without depositing the stamp duty for the original purchase which he had done of the land from the concerned original owner namely Shivcharan and Ramcharan S/o Kanhaiya. Further, sale was done by developing the land without paying revenue to the Government; on the direction of the IG stamps, the sub registrar vide letter dtd. 28/8/2014 sent a notice to the respondent under Sec. 54 of Rajasthan Stamps Act 1998 and called upon to deposit stamp duty of Rs.6,93,000.00. Since no response was received, the sub-registrar-II referred the case to the Collector, Alwar in terms of Ss. 37 and 35 of the Rajasthan Stamps Act, 1998.