STATE OF RAJASTHAN Vs. GOPAL KRISHAN

JUDGEMENT

(1.) The petitioner-State of Rajasthan is the same in all these petitions whereas the private respondents are different, and separate orders on different dates have been passed by the Deputy Inspector General, Registration and Ex.-Officio Collector (Stamps), Bikaner calling upon the private respondents to pay up the deficit Stamp duty and separate orders have been passed by the Board of Revenue in all the matters whereby the Board of Revenue accepted the revision petitions filed by the private respondents. The common question of law is involved in all these petitions, therefore, all these petitions are disposed of by this common order.

(2.) In all these cases, the Deputy Registrar, Registration and Stamps Department, Bikaner submitted applications to the Deputy Inspector General, Registration and Ex-Officio Collector (Stamps), Bikaner (for short 'D.I.G.') under S. 47-A of the Rajasthan Stamps Act and the Rules framed thereunder stating that the sale deeds executed by the sellers in favour of the purchasers were showing less valuation of the property in the document of the sale deeds than the market value, therefore, the penalty, stamp duty and registration fees be imposed as per the prevailing market price. In all these cases, the amount varies.

(3.) In all these cases, notices were ordered to be issued to the concerned authorities and after giving them an opportunity of hearing, the D.I.G. by his impugned orders determined the valuation of the properties and stamp duty and registration fees and ordered to recover the balance amounts from the purchasers.