INDRA DEVI, WIFE OF KAILASH CHANDRA Vs. STATE OF RAJASTHAN THROUGH INSPECTOR GENERAL REGISTRATIONS & STAMPS & ORS.

JUDGEMENT

(1.) Heard Learned Counsel for the parties.

(2.) Brief facts of the case are that the petitioner purchased a plot in Bhrama Colony, Pushkar and the sale deed in relation thereto was submitted for registration. The Registering Authority namely Sub-Registrar, Pushkar instead of registering the said document and taking applicable charges including stamp duty treating it to be residential property, referred the instrument to Collector Stamps for adjudication of property stamp duty under section 47A of Indian Stamp Act.

(3.) The petitioner submitted an objection dated 21.10.2002 before the Collector Stamps stating inter alia that the plot in question was residential and adjacent plot thereto was also residential and the stamp duty has been taken in relation to the sale deed as per the residential value of the plot.