STATE OF RAJASTHAN Vs. PUKHRAJ

JUDGEMENT

(1.) The State of Rajasthan has challenged in this petition the impugned common judgment and order dated 1-12-88 (Annex. 8) passed by the District Judge, Jalore whereby the learned District Judge not only allowed the review application filed by the respondent No. 1 Pukhraj but also allowed the appeal filed by him.

(2.) The respondent No. 1 submitted a sale-deed of land admeasuring 540 sq. ft. for registration before the Sub-Registrar (Stamps), Jalore who was of the opinion that it was undervalued and according to him, the amount should be Rs. 22,000/- instead of Rs. 12,500/- as mentioned in the sale-deed. Therefore, he recommended the case under S. 47(A) of the Stamps Act to the Collector (District Magistrate), Jalore, praying that proper stamps duty is evaded, therefore, the same may be recovered with penalty (Annex. 1). The learned District Magistrate allowed the application of the Sub-Registrar by his order dated 30-4-1984 and ordered to pay the deficit stamps along with a penalty of Rs. 445/- (Annex. 2).

(3.) The aforesaid order was challenged by the respondent No. 1 in appeal before the learned District Judge, Jalore who dismissed the appeal along with 34 cases by his judgment and order dated 4-2-85 only on the ground that he had no jurisdiction to entertain such appeals. Some of them challenged the order passed by the District Judge before this Court by way of revision petitions. (The respondent No. 1 Pukhraj did not challenge the said order). Those petitions were allowed by this Court on 23-1-86 by holding that the District Judge had jurisdiction to entertain and decide the appeals and, therefore, the matters were remanded to the learned District Judge to decide the same on merits. Accordingly, the learned District Judge, Jalore by his judgment and order dated 19-7-86 allowed those appeals which were remanded to him by this Court and set aside the order passed by the learned District Magistrate on 30-4-84.