KURI CHAND Vs. DIG (STAMPS) UDAIPUR AND ORS.

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) This intra -court appeal is directed against the order dated 2.7.08 passed by the learned Single Judge of this Court in S.B. Civil Writ Petition No. 1327/08, whereby the writ petition preferred by the appellant questioning the legality of the order dated 30.12.06 passed by the Collector (Stamp), Circle Udaipur, accepting the reference made by the Sub -Registrar, Dungarpur and creating the liability of deficient stamp duty, registration charges and penalty against the appellant quantified at Rs. 3,40,000/ -, stands dismissed on the ground of availability of alternative remedy of revision under Sec. 65 of the Rajasthan Stamp Act, 1998 (for short 'the Act of 1998').

(3.) The relevant facts are that the appellant purchased a residential land vide sale deed dated 01.07.04 for consideration of Rs. 50,001/ -, which was submitted for registration before the Sub -Registrar, Dungarpur. The Sub -Registrar valued the property at Rs. 11,64,120/ - as against the sale consideration of Rs. 50,001/ - disclosed in the sale deed. The stamp duty and the registration charges payable, assessed as per the valuation of the property made by the Sub -Registrar, were deposited by the appellant and the sale deed was returned to him after due registration. Later, the appellant was served with a notice dated 30.7.05 issued by the Sub -Registrar, Dungarpur, stating therein that as per ICP inspection, it is found that the value of the property subject matter of the sale deed is Rs. 33,95,350/ - and accordingly, the stamp duty, registration charges payable thereon come to Rs. 3,73,489/ - and Rs. 35,000/ - respectively. Accordingly, the appellant was informed that the deficient stamp duty Rs. 2,45,429/ - and registration charges 13,350/ - be deposited within a period of three days, failing which the matter shall be referred to the Collector (Stamp).