ARVIND Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) By way of this Special Appeal, the appellant-petitioner has challenged the order dated 03.01.2016, passed by the learned Single Judge whereby the Writ Petition preferred by appellant petitioner has been dismissed.

(2.) Counsel for the appellant contended that in facts of the present case, Section 51 (2) of the Registration and Stamp Act 1998 (hereinafter referred as 'the Act of 1998') could not be invoked. Section 51 (2) of the Act of 1998 reads as under :-

(3.) Learned counsel submitted that the reference made by the same officer, who is incompetent or functus officio, in view of the fact that he himself assessed and charged the stamp duty on the basis of calculating market value. However, in less than period of one month, he issued another notice (Annex.2) dated 06.09.2016 and raised a demand of new amount from i.e. Rs. 8,01,330/- to 17,49,800/-, which is not permissible under Section 51 (2) of the Act of 1998.